Midijob Calculator: Net Pay in the Transition Zone

Calculate your net pay on €603.01 to €2,000 a month in Germany. In the transition zone (Übergangsbereich, formerly Gleitzone) you pay reduced social contributions but are fully insured.

Salary

Gross pay per month

€

Transition zone 2026: €603.01 to €2,000.

Tax details

Tax class (Steuerklasse) Class IV with factor is not supported.

Federal state (place of work) Sets the church tax rate and the care insurance rule in Saxony.

Liable to church tax?

No Yes

Only if you are registered as a member of a church that levies church tax (e.g. Catholic or Protestant).

Child allowances in your tax data (Kinderfreibeträge) Shown on your payslip (often “Kfb” or “Kinderfreibetragszähler”). It only lowers the solidarity surcharge and church tax, not wage tax.

Social security

Your children in total For care insurance every child counts, including adult, adopted, step and foster children.

of whom under 25 From the 2nd child under 25 the care contribution goes down.

Year of birth From age 23, people without children pay a care insurance surcharge.

Your health insurer’s additional contribution

Average 2026: 2.9%. Your health insurer (e.g. TK, AOK) states the exact rate.

Health insurance

Result

You have changed your inputs. The result still shows the previous values, please recalculate.

Net pay per month€1,014.11Saving from the transition zone: €75.11 less in social contributions than at full rates.

Assessment bases in the transition zone
Actual pay	€1,200.00
Contributory income, totalfactor F 0.6619 (2026)	€1,083.25
Contributory income, employee share	€854.69
Your social contributionsinstead of €261.00 at full rates	€185.89
Employer share	€277.46

Your payslip
Taxes
Gross pay (Bruttolohn)	€1,200.00
Wage tax (Lohnsteuer)tax class I	€0.00
Solidarity surcharge (Solidaritätszuschlag)below the exemption limit	€0.00
Church tax (Kirchensteuer)not liable to church tax	€0.00
Social security
Health insurance (Krankenversicherung)8.75% employee share incl. half the additional contribution, transition zone: assessed on €854.69	− €74.78
Long-term care insurance (Pflegeversicherung)2.4% employee share, incl. surcharge for the childless, transition zone: assessed on €854.69	− €20.51
Pension insurance (Rentenversicherung)9.3%, transition zone: assessed on €854.69	− €79.49
Unemployment insurance (Arbeitslosenversicherung)1.3%, transition zone: assessed on €854.69	− €11.11
Net pay (Nettolohn)	€1,014.11

2026 rules: wage tax according to the official program of the German Federal Ministry of Finance, contributions at the 2026 rates and ceilings. Non-binding, no guarantee. Methodology and sources

What this calculator does not cover

apprentices: the transition zone does not apply to them
several jobs: the pay is added together; enter the total
Minijobs up to €603, see the Minijob calculator

How the transition zone works

Contributions are not calculated on your actual pay but on a reduced contributory income. Just above €603 your share is almost zero; it then rises gradually until it matches the normal rates at €2,000. In return, the employer pays a larger share.

BE_total    = F × 603 + (2,000/1,397 − 603/1,397 × F) × (pay − 603)
BE_employee = 2,000/1,397 × (pay − 603)
F (2026)    = 28% ÷ 42.3% = 0.6619
Total contribution per branch from BE_total; your share from BE_employee; the employer pays the rest

At €1,200.00 gross you pay €185.89 instead of €261.00 in social contributions. No wage tax is due in tax class I at this pay, so €1,014.11 remains net.

Midijob 2026: social contributions and net pay per month (tax class I, no church tax, no children, NRW, additional contribution 2.9%)
Gross	Your contributions	At full rates	Net	Employer share
€700.00	€30.20	€152.25	€669.80	€186.49
€900.00	€92.48	€195.75	€807.52	€222.85
€1,100.00	€154.76	€239.25	€945.24	€259.27
€1,300.00	€217.03	€282.75	€1,082.97	€295.64
€1,500.00	€279.32	€326.25	€1,211.43	€332.01
€1,700.00	€341.59	€369.75	€1,321.83	€368.41
€1,900.00	€403.86	€413.25	€1,426.56	€404.80
€2,000.00	€435.00	€435.00	€1,476.84	€423.00

No disadvantage for your pension

Although you pay in less, you earn pension entitlements based on your full pay. Since 2019 there is no longer an option to waive this upgrade. Health, care and unemployment insurance cover you in full.

No effect on wage tax

The transition zone only applies to social security. Wage tax is calculated normally on your actual pay. In tax classes I, II and IV there is usually no wage tax on a Midijob; in classes V and VI there is.

Sources

Frequently asked questions

What is a Midijob?

A job paying between €603.01 and €2,000 a month. Until 2019 this range was called the sliding zone (Gleitzone). Employees pay reduced social contributions here but are fully covered by health, care, pension and unemployment insurance.

How is factor F calculated?

F is 28% divided by the sum of the average contribution rates of all insurance branches. In 2026 that sum is 42.3%, so F = 0.6619. The factor is set anew every year.

Do I pay less wage tax in a Midijob?

No. The transition zone only affects social security. Wage tax depends on pay and tax class as usual.

Does the transition zone apply to apprentices?

No. For apprentices contributions are always calculated on full pay.

What applies with two jobs?

The pay from all jobs is added together. If the total is in the transition zone, the reduction applies to all jobs. For the second job, wage tax is calculated in tax class VI.