Mini-Job Calculator
Calculate employer contributions and net pay for German mini-jobs. Pension opt-in, midi-job comparison, and minimum wage check included. Free.
Mini-Jobs in Germany — § 8 SGB IV
A mini-job (geringfügige Beschäftigung per § 8 SGB IV) exists when regular monthly earnings don't exceed the marginal earnings threshold. Since 2026, this is €603 per month (linked to minimum wage of €13.89/h × 10 hours/week × 13/3 weeks/month).
Employer Contributions — Flat Rates
- Health insurance: 13% flat rate (§ 249b SGB V)
- Pension insurance: 15% flat rate (§ 172 para. 3 SGB VI)
- Flat-rate tax: 2% unified flat tax (§ 40a para. 2 EStG)
- Levies: U1 ~1.1%, U2 ~0.22%, insolvency levy ~0.06%
Total employer cost: approx. 31.4% on top of gross wages.
Pension Insurance — Opt-In or Exemption
Since 2013, mini-jobbers are subject to pension insurance by default (employee share 3.6% of difference to 18.6%). At €603: ~€21.72/month. This earns full pension entitlement points and access to rehabilitation and disability pension. Exemption must be requested in writing (§ 6 para. 1b SGB VI).
Midi-Job / Transitional Zone (€603.01–€2,000)
In the transitional zone per § 20 para. 2 SGB IV, employees pay reduced contributions that increase linearly. The employer pays the full share.
What Our Calculator Computes
- All employer flat-rate contributions with total cost
- Net pay with and without pension exemption
- Pension entitlement points with opt-in
- Minimum wage check: hours vs. €12.82/h
- Midi-job comparison: contributions in transitional zone