Number format: this calculator uses German notation throughout — a comma is the decimal separator and a dot groups thousands. “1.234,56” means one thousand two hundred thirty-four euros and fifty-six cents. The figures come from German tax law, so they are shown the way German authorities write them.
Minijob (marginal employment)
Employment up to 603 € a month: almost free of tax and contributions for employees; the employer pays flat rates.
In plain language
A Minijob is a job paying no more than 603 € a month. What is special: almost nothing is deducted from the pay. The employer pays tax and health insurance at flat rates; you yourself pay only a small pension contribution — and you can opt out of that too. The pay then does not appear in your tax return. The limit rises automatically with the minimum wage.
In detail
Employment is marginal if pay regularly does not exceed the marginal-employment threshold (§ 8 (1) no. 1 SGB IV). The threshold is tied to the minimum wage: 130 hours per quarter at the minimum wage, rounded up to whole euros (§ 8 (1a) SGB IV) — at a minimum wage of 13,90 € that is 603 €. The employer pays 15 % towards pension insurance and, for members of the statutory health scheme, 13 % towards health insurance (§ 168 (1) no. 1b and § 172 (3) SGB VI, § 249b SGB V) plus a uniform flat-rate tax of 2 % (§ 40a (2) EStG), and the levies. Employees bear the difference to the full pension contribution, that is 3,6 % — calculated on at least 175 € (§ 163 (8) SGB VI) — unless they opt out (§ 6 (1b) SGB VI). Lower flat rates apply in private households.
Worked example
603 € a month, commercial Minijob, no opt-out from compulsory pension insurance: your own share is 21,71 €, and 581,29 € is paid out. The employer pays a further 180,90 € — 90,45 € pension and 78,39 € health insurance plus 12,06 € flat-rate tax — bringing the total to 783,90 €, plus levies.
In brief
Employer: 15 % pension, 13 % health, 2 % flat-rate tax plus levies. Employee: 3,6 % pension unless opted out.
Legal basis: § 8 (1) no. 1, (1a) SGB IV; § 40a (2) EStG · as at 2026