Contribution Calculator for Mandatory Minimum Wage Jobs 2026
Calculate fixed employer contributions for Minijobs (up to €556/month in 2026): Pension insurance 15%, Health insurance 13%, Payroll tax 2%, Deductions and Insolvency Allowance.
Monthly Salary for Part-time Worker
Contribution from employer (employee allowances)
Come utilizzare Calcolatore Contributi Forfettari Minijob 2026
Insert monthly salary of part-time worker
The minimum part-time job limit in 2026 is €556 per month (calculated as 10 hours a week at the minimum wage of €12.82 per hour). Above this limit becomes a mid-part-time job.
Read your employer's contributions
Employer pays: 15% RV, 13% KV, 2% Lohnsteuer, Pauschsteuer, 0.6% U1 (illness), 0.24% U2 (maternity), 0.06% Insolvenzgeld.
Calculate Total Costs
Total cost for employer and approximately 31.7% more than net salary of the Minijobber.
Suggerimenti
- Register your Mini Job with the Mini Job Central (German Pension Insurance Association of Seamen, Sailors and Railway Workers). Registration is mandatory.
- Minimum German wage in 2026 is €12.82 per hour. A part-time job of 10 hours/week = €556/month (maximum limit).
- Employer can offer additional benefits (e.g. extra allowances up to €50/month) without increasing the cost of a mini-job.
- Track your working hours: if the mini-jobber consistently exceeds the limit, the Job Centre might challenge the special allowance.
Domande frequenti
Should the mini-jobber pay contributions?
The mini-jobber pays only the reduced contribution RV (default 3.6% of salary to bring total RV to 18.6%). Can request full exemption from pension insurance obligation at employer, but loses additional pension rights.
What are U1 and U2?
U1 and Umlage Krankheit (0.6%): reimbursed part of salary during employee's job illness. U2 and Umlage Mutterschaft (0.24%): reimbursement for maternity costs and parental leave.
How are Pausch Steuern calculated?
Employer pays a 2% flat rate tax at the point of entry (Minijob Central) instead of normal income tax. This includes solidarity surcharge and church tax. No individual tax return required.
What happens if the Minijobber exceeds the limit?
If you earn over €556 per month (annual average), it becomes a Midijob (up to €2,000 per month) with reduced contributions scaled in. Earnings above €2,000 per month apply standard contribution rules.