German Minijob Calculator

Calculate employee net pay and separate employer charges for a commercial German Minijob in 2026.

Germany's 2026 limits and charges

The calculator loads monthly and annual limits and contribution rates from one 2026 data record. For a commercial Minijob, it separates the employee pension share from flat employer contributions, levies, and possible flat tax. Source: Minijob-Zentrale.

How to use the calculator

Enter regular expected gross monthly pay.
Select whether pension insurance applies or an exemption is in place.
Choose whether employer or employee bears the flat tax, or select individual taxation.
Compare employee net pay and total employer cost separately.

Example with €500 monthly pay

At €500 with pension insurance, the employee share is €18. If the employer bears the flat tax, net pay is €482. The employer also pays €140 in flat contributions, €5.85 in levies, and €10 in flat tax; employer-specific accident insurance is added separately.

What the calculator cannot decide

Whether pay is regular, how occasional excess earnings are treated, and which jobs must be combined depend on the employment history. Private households, individual taxation, accident-insurance charges, and minimum pension contribution assessment require a separate review.

Frequently Asked Questions

What is the German Minijob earnings limit?

The monthly and annual limits used are displayed below the pay field. Both are loaded from the centrally dated German 2026 rule set.

How much Minijob pay remains net?

When pension insurance applies, the employee share is deducted. If the employee also bears the 2% flat tax, the displayed net falls by that amount as well.

Can I request exemption from pension insurance?

An exemption can remove the employee contribution but may affect benefits and pension rights. Additional rules on reversing an exemption apply from July 2026.

What happens when earnings vary?

Eligibility generally depends on regular expected earnings over the employment period. Unforeseeable occasional excess pay and one-off payments require a separate review.

How are multiple Minijobs treated?

Without a main insured job, earnings from multiple Minijobs are combined. Alongside a main job subject to social insurance, generally only the first Minijob keeps preferential treatment.

Which year do the values cover?

The calculator uses Germany's 2026 rules for commercial Minijobs. Private-household Minijobs have different contribution and pension rates.