For employees and employers
Mini-job and midi-job 2026: charges and net pay
Up to €603 a month is a mini-job with flat-rate charges; from €603.01 to €2,000 the transition range (midi-job) applies with a reduced employee share.
Mini-job and midi-jobValues 2026
Result
Type of employment–
Net pay per month–
Employee social security–
Employer charges–
Total employer cost–
Explanation
In the transition range the total contribution is based on a reduced contribution base; the employee share rises gradually from almost zero at €603.01 to the full share at €2,000. Mini-jobs in private households have different rates.
Note: an indication, not legal or tax advice
This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.
Sources and values used
| Item | Value | Source |
|---|---|---|
| Mini-job earnings limit | €603 per month | Bundesregierung – Mindestlohn zum 1. Januar gestiegen (Minijob 603 €, Übergangsbereich bis 2.000 €) (in German) |
| Mini-job employer: health / pension / flat tax | 13% / 15% / 2% | Minijob-Zentrale – Der gewerbliche Minijob: Beiträge, Umlagen und Steuern (in German) |
| Mini-job: levies U1 / U2 / insolvency | 0.8% / 0.22% / 0.15% | Minijob-Zentrale – Der gewerbliche Minijob: Beiträge, Umlagen und Steuern (in German) |
| Mini-job: employee pension share | 3.6% | Minijob-Zentrale – Der gewerbliche Minijob: Beiträge, Umlagen und Steuern (in German) |
| Transition range | €603.01–€2,000 | SGB IV, § 20 (Übergangsbereich) (in German) |
| Factor F 2026 | 0.6619 | BMAS – Gesamtsozialversicherungsbeitragssatz und Faktor F 2026 (BAnz AT 18.12.2025 B5) (in German) |
| Income tax and solidarity surcharge | official 2026 algorithm | BMF – Programmablaufplan 2026 für die maschinelle Lohnsteuerberechnung (XML-Pseudocode Lohnsteuer2026, Version 1.0, Stand 23.10.2025) (in German) |
Sources checked on 15 October 2026.