Mini-job (Germany)
A German employment form with reduced taxes and social contributions, capped at €556/month gross since 2024.
A Mini-job (Geringfügige Beschäftigung) is a low-earnings employment form in Germany with simplified tax and social-insurance treatment. The monthly earnings limit was raised to €556 from January 2024 (indexed to the minimum wage). Employees pay no income tax and no employee Sozialversicherung contributions on Mini-job earnings — only a flat 13.5% pension contribution that they can opt out of.
Employers pay a flat-rate package covering pension, health insurance, and income tax at roughly 30% of gross. Mini-jobs are administered by the Minijob-Zentrale rather than the regular tax office. A second job paid as a Mini-job alongside a primary employment is still tax-free on the Mini-job side, subject to the monthly cap.
This calculator does NOT model Mini-jobs — it assumes regular Steuerklasse-based employment subject to full income tax and Sozialversicherung. Mini-job support is on the deferred roadmap.
Calculator pages that use this term
See also
- Steuerklasse (German tax class) — One of six categories that determines how much Lohnsteuer is withheld each month from German payroll.
- Sozialversicherung (German social insurance) — Germany's four-branch mandatory social insurance — KV, RV, AV, PV — funded by ~20% combined employee + employer share each.
- Gross pay — The total annual salary before any tax, social-insurance, or pension deductions are taken out.