A German mini job (Minijob) is almost contribution-free for employees. The employer bears the cost: flat-rate contributions of around 31.4% on top of the gross wage. Our mini job calculator shows every line item instantly.

What Is a German Mini Job?

A mini job (Minijob or 538-Euro-Job) is an employment relationship where the regular monthly income does not exceed the mini job threshold of €538 (2026). The threshold is dynamically linked to the statutory minimum wage: it equals 10 weekly hours × minimum wage × 13/3.

If the income exceeds €538, the employment shifts to a midi job (transition zone from €538.01 to €2,000) with different contribution rules.

Employer Contributions at a Glance

The employer pays flat-rate contributions on the gross wage:

Contribution Rate Example (€450)
Health Insurance (KV) 13.0% €58.50
Pension Insurance (RV) 15.0% €67.50
Flat Tax (income tax + solidarity surcharge) 2.0% €9.00
Sickness Levy (U1) 1.1% €4.95
Maternity Levy (U2) 0.24% €1.08
Insolvency Levy 0.06% €0.27
Total 31.4% €141.30

The total employer cost at €450 income is therefore: €450 + €141.30 = €591.30.

What Does the Employee Take Home?

For the employee, the income is generally tax-free because the employer covers the flat tax. The only potential employee deduction is the pension insurance top-up.

Pension Insurance — Opt-out Available

Since 2013, mini job employees are generally subject to pension insurance. The employer pays the flat 15% rate; the employee tops up to the full contribution rate of 18.6%, paying a 3.6% top-up from their own pocket.

Opt-out: Employees who do not wish to accumulate pension entitlements can apply for an exemption. The 3.6% employee share then no longer applies, and the net income equals the full gross wage.

With Pension (default) Opted Out
Gross income €450.00 €450.00
Employee pension top-up (3.6%) −€16.20 —
Net income €433.80 €450.00
Tip: Staying in pension insurance builds real retirement entitlements. Opting out gives you more money now — but less pension later.

Worked Example: Mini Job at €538

Fully using the mini job threshold (€538):

Item Amount
Gross income €538.00
Employer health insurance (13%) €69.94
Employer pension insurance (15%) €80.70
Flat tax (2%) €10.76
Sickness levy U1 (1.1%) €5.92
Maternity levy U2 (0.24%) €1.29
Insolvency levy (0.06%) €0.32
Total employer cost €706.93
Employee pension top-up (3.6%) −€19.37
Employee net income €518.63

The Midi Job Zone: What Happens Above €538?

Once monthly income exceeds €538, the transition zone (Gleitzone) applies — up to €2,000/month. In this range, employee contributions ramp up gradually while employer contributions match the standard rate. Net income is therefore somewhat lower than in a regular full-time job.

Frequently Asked Questions

Does a mini job employee pay income tax?

No. The employer covers the flat 2% tax. The employee does not need to declare mini job income in their tax return — unless they choose individual taxation.

Does the minimum wage apply to mini jobs?

Yes. The statutory minimum wage (2026: €12.82/h) applies to all employees. The €538 threshold is set at 10 weekly hours × minimum wage to prevent circumvention.

Can I hold multiple mini jobs at the same time?

In principle yes — but only one mini job per employee remains subject to flat-rate contributions. Any additional mini job is added to other employment and becomes subject to full social insurance contributions.

Calculate Now

Use our mini job calculator to compute all contributions, net income and total employer cost instantly and for free.

Related calculators: