RechnerpediaWho pays what
In a Minijob (also called a 603-euro job or geringfügige Beschäftigung) the employer pays almost all charges as flat rates. In a commercial Minijob these are 13% health insurance (only if the person has statutory insurance), 15% pension insurance, 2% flat-rate tax and several levies. In private households the rates are much lower: 5% each for health and pension insurance plus 1.6% accident insurance.
The minijobber only pays a personal top-up to pension insurance: 3.6% in a business, 13.6% in a private household. Anyone who does not want this can opt out on request, but then gives up pension entitlements, for example qualifying periods for rehabilitation or a reduced earning capacity pension.
| commercial | private household | |
|---|---|---|
| Health insurance (employer) | 13% | 5% |
| Pension insurance (employer) | 15% | 5% |
| Flat-rate tax | 2% | 2% |
| U1 / U2 levy | 0.80% / 0.22% | 0.80% / 0.22% |
| Insolvency levy | 0.15% | – |
| Accident insurance | Berufsgenossenschaft | 1.6% |
| Minijobber’s own share (pension) | 3.6% | 13.6% |
Examples
For a commercial Minijob paying €603, the employer pays €187.95 in charges (without accident insurance). The minijobber receives €581.29. A household helper on €300 costs the private household only €43.86 extra; the helper receives €259.20.
For very low pay a minimum assessment base of €175 applies in pension insurance. Someone earning only €100 who has not opted out therefore pays €17.55 instead of €3.60.
How many hours are allowed?
At the minimum wage of €13.90, at most 43.38 hours a month are possible in 2026 (€603 ÷ €13.90). If the hourly wage is higher, fewer hours are allowed. From 2027 the figures are €633 and €14.60, which again gives about 43 hours.
What happens if you earn more than €603
Occasional, unforeseeable overruns in up to two calendar months a year are allowed, as long as the pay in those months is at most €1,206, for example when covering for a sick colleague. Anyone who regularly earns more is no longer a minijobber but is employed with compulsory insurance in the transition zone.
Minijobs for international students and newcomers
Students from outside the EU may only work a limited number of days per year under their residence permit, so check your permit before taking a job. EU citizens can work like Germans. In any case you need a tax ID, and your employer registers the Minijob with the Minijob-Zentrale.
Sources
- Minijob-Zentrale: contributions 2026 (German)
- Minijob-Zentrale: earnings limit 2026 (German)
- Official Minijob calculator of the Minijob-Zentrale (German)
- § 8 SGB IV, marginal employment (German)
Frequently asked questions
Who pays tax on a Minijob?
Usually the employer, as a flat-rate tax of 2% of pay, which includes solidarity surcharge and church tax. The contract may pass it on to the minijobber, in which case the payout drops by those 2%.
How many hours can I work in a Minijob in 2026?
At the minimum wage of €13.90, at most 43.38 hours a month. With a higher hourly wage, correspondingly fewer. What counts is the pay, not the number of hours.
Do I have to declare a Minijob in my tax return?
Not if the employer pays the 2% flat-rate tax. Pay taxed at the flat rate stays out of your income tax return. It is different if the Minijob is taxed individually by tax class.
Is it worth opting out of pension insurance?
In a business it brings 3.6% more pay, so a little over €21 at €603. In return you lose pension entitlements and compulsory contribution periods, which count for example for Riester subsidies or a reduced earning capacity pension.
Can I have a Minijob next to my full-time job?
Yes, one Minijob next to a main job stays a Minijob. A second Minijob is added to the main job and becomes subject to normal deductions.
What changes in 2027?
With the minimum wage rising to €14.60, the Minijob limit goes up to €633 a month on 1 January 2027. We will update the calculator once all 2027 rates are confirmed.