Mini Job Calculator 2026 - Limit 520 EUR

Calculate gross worker, pauseable contributions employer (KV 13%, RV 15%, Pay As You Earn 2%), and total cost for Minijob up to €520/month.

Job Parameters

Limite Minijob 2026: 520 EUR/mese
Max ore/mese (salario minimo 12.82 EUR/h)~40 ore
No contribution to RV (employee) - Pension points lost.

Monthly Result

Monthly laborer
501,28 EUR
Worked hours (integration RV)
18,72 EUR
Total labor cost
681,54 EUR

Contribution from employment income (freelancers)

Gross salary520,00 EUR
Contributo forfettario KV (13.0%)67,60 EUR
Contributo forfettario RV (15.0%)78,00 EUR
Imposta forfettaria Lohnsteuer (2.0%)10,40 EUR
Church tax arrears1,14 EUR
Contribution U1 (disease)3,12 EUR
Contribution U2 (Maternity)1,25 EUR
Insolvency Payment0,03 EUR
Total deductions by employer161,54 EUR
Total labor cost681,54 EUR

Employee Retention

Integrazione RV lavoratore (3.6%)18,72 EUR
Monthly cleaner501,28 EUR
Annual labor net income6.015,36 EUR/anno
Annual total cost of employment8.178,52 EUR/anno

Come utilizzare Calcolatore Minijob 2026 - Limite 520 EUR

Insert gross monthly salary

Limit of Mini Job 2026 and €520/mth (£6,240/year). Exceeding this limit makes the relationship a Midijob (Gleitzone) or an ordinary relationship.

Choose if exempt from RV

By default the Minijobber pays 3.6% of gross income in RV contribution. You can opt for exemption, but lose pension points.

Analyze costs

View clean net AN, pause contributions AG (KV 13%, RV 15%, U1, U2, Wage Tax 2%), and total employer cost.

Suggerimenti

  • Don't report mini-job income on your employee's tax return if the flat rate has been paid by the employer.
  • More simultaneous mini-jobs are added: if the total exceeds €520/month, all relationships become subject to regular contributions.
  • First Mini Job is exempt from KV and AV for the worker. From the second Mini Job, incomes are added up.
  • Mini Job Central (minijob-zentrale.de) and the collection entity for all pauseable contributions of Mini Job.

Domande frequenti

What is the difference between a Minijob and a Midijob?

Mini job: up to €520/month. No KV/AV for the worker. Mini job (sliding scale): from €520.01 to €2000/month. The worker pays reduced contributions with a progressive formula.

How many hours can be worked on a mini-job?

With a minimum wage of €12.82/hour in 2026, you can work around 40 hours a month to stay within the €520 limit. There is no fixed hour limit, but the economic limit applies.

Does the Mini Jobber have the right to holidays?

Yes, the Federal Holiday Act also applies to part-time workers. They are entitled to at least 24 days of annual leave (5 days a week), proportionally to the number of worked days.

Does the employer pay the flat rate of 2% for income tax?

Yes, the employer pays a simplified 2% Pauschsteuer that includes income tax, solidarity surcharge, and church tax, exempting the worker from any personal income tax obligations on their mini-job.