Up to €603 in 2026
From 2027 the monthly limit is €633. The worker normally pays 3.6% pension insurance unless a valid exemption applies.
Example: €13.90 × 10 h/week ≈ €602.33/monthComplete Minijob guide →Work structures · 2026
Which type of employment do you have?
Compare Minijob, Midijob, Werkstudent and regular employment using the exact thresholds, working-hour rules and social-insurance logic that change your payslip.
Four practical routes€603Minijob ceiling · Midijob starts at €603.01 and ends at €2.000
Midijob
Full social-insurance coverage with a reduced employee contribution base that increases progressively. It is an income and contribution treatment, not a synonym for part-time work.
Example: at €1,200 gross, the employee contribution base is about €854.69.How the reduction works ↓Werkstudent
A student social-insurance status, not another salary range. Pension normally applies; payroll health, care and unemployment contributions usually do not when the rules are met.
Core rule: normally no more than 20 hours per week during lectures.Complete Werkstudent guide →Regular employment
This is descriptive, not a special legal category called a “normal job”. Above €2,000, the reduced Midijob employee-contribution mechanism ends.
Tax and social deductions depend on the full payroll profile and contribution ceilings.Estimate the net salary →Quick check
What type of employment do I have?
Use this as a route finder. Multiple jobs, residence conditions and insurance exceptions still require an individual check.
Possible Werkstudent
Study may remain the main activity at 20 hours or less per week.
Check the detailed rulesThis tool cannot assess residence permission, multiple jobs or every insurance exception.Side-by-side
What changes between the four types
| Question | Minijob | Midijob | Werkstudent | Regular employment |
|---|---|---|---|---|
| Income | Up to €603/month on average in 2026 | €603.01–€2,000/month | No separate salary range | No category-specific income range |
| Typical hours | About 10 h/week at the 2026 minimum wage | Depends on hourly wage and contract | Normally up to 20 h/week during lectures | Part-time or full-time contract |
| Income tax | Often employer flat-taxed; other arrangements exist | Progressive personal calculation | Progressive personal calculation; not automatically tax-free | Progressive personal calculation |
| Pension | Usually 3.6%; exemption can be requested | Reduced employee base, rising progressively | Usually payable; Midijob reduction can apply | 9.3% employee share up to €8,450/month |
| Health insurance through employment | Normally no full employee cover | Yes, on the reduced contribution base | Normally no payroll contribution if the privilege applies | Yes, up to €5,812.50/month for statutory insurance |
| Unemployment insurance | Normally no employee contribution | Yes, on the reduced contribution base | Normally no if the privilege applies | 1.3% employee share up to €8,450/month |
| Care insurance | Normally no employee contribution | Yes, on the reduced contribution base | Normally no payroll contribution if the privilege applies | Usually 1.8% plus applicable surcharges or state differences |
| Main requirement | Regular average earnings stay within the limit | Monthly gross stays inside the transition zone | Study remains the main activity | Employment contract and work authorisation where required |
| Important limits | Other jobs and irregular earnings can change classification | Reduced contribution ends at €2,000 | 20-hour rule and 26-week exception framework | Contribution ceilings still limit social deductions |
| Typical use case | Small recurring side job | Lower-paid part-time or entry role | Employment alongside full-time study | Part-time or full-time employee role |
Midijob in numbers
A transition, not a sudden deduction cliff
In 2026 the employee contribution base is calculated with the official formula 1.43163922691 × monthly gross − €863.2784538207. It begins near zero just above €603 and reaches the full gross amount at €2,000.
€800 gross salary€282.03 employee contribution base
€1,000 gross salary€568.36 employee contribution base
€1,500 gross salary€1,284.18 employee contribution base
€2,000 gross salary€2,000.00 employee contribution base
The official German Pension Insurance examples show employee pension contributions of €26.23 at €800 gross, €52.86 at €1,000, €119.43 at €1,500 and €186 at €2,000. Health, care and unemployment contributions follow the same reduced-base principle but use their own rates.
Calculate my net salaryWerkstudent
The 20-hour rule and the 26-week framework
When studies remain the main activity, employment of no more than 20 hours per week can qualify for the Werkstudent privilege. The job is then normally exempt from payroll health, care and unemployment insurance, while pension insurance still applies.
More than 20 hours can still qualify when the extra work is mainly in the evening, at night, on weekends or during semester breaks and the periods above 20 hours do not exceed 26 weeks in a year. This is a test of the real working pattern, not permission to label any student job a Werkstudent role.
€11,700 gross/year · €49.53 pension/month · €0.00 estimated wage tax/month.
≈ €925.47 net/month before separate student health insurance€16,640 gross/year · €104.34 pension/month · €23.60 estimated wage tax/month.
≈ €1,258.73 net/month before separate student health insurance€18,720 gross/year · €127.42 pension/month · €52.08 estimated wage tax/month.
≈ €1,380.50 net/month before separate student health insuranceRegular employment examples
After the Midijob reduction ends
Standard assumptions: tax class I, Berlin, statutory health insurance, no church tax and no children. These are planning estimates, not official payslips.
€17.31 gross/hour · €280.88 estimated tax/month · €652.50 social insurance/month.
€23.08 gross/hour · €505.93 estimated tax/month · €870.00 social insurance/month.
€24.04 gross/hour · €545.91 estimated tax/month · €906.25 social insurance/month.
€28.85 gross/hour · €756.42 estimated tax/month · €1,087.50 social insurance/month.
Real numbers
Hourly, monthly and annual examples
All net figures use the calculator’s standard planning assumptions. Student examples exclude the separate student health-insurance premium.
| Starting point | Gross / hour | Gross / week | Gross / month | Gross / year | Estimated net / month |
|---|---|---|---|---|---|
| €13.90 × 10 hours per week | €13.90 | €139.00 | €602.33 | €7,228 | ≈ €580.65 |
| €13.90 × 20 hours per week | €13.90 | €278.00 | €1,204.67 | €14,456 | ≈ €1,017.32 |
| €15 × 15 hours per week | €15.00 | €225.00 | €975.00 | €11,700 | ≈ €925.47 |
| €15 × 20 hours per week | €15.00 | €300.00 | €1,300.00 | €15,600 | ≈ €1,195.98 |
| €16 × 20 hours per week | €16.00 | €320.00 | €1,386.67 | €16,640 | ≈ €1,258.73 |
| €18 × 20 hours per week | €18.00 | €360.00 | €1,560.00 | €18,720 | ≈ €1,380.50 |
| €2,000 per month | €11.54 | €461.54 | €2,000.00 | €24,000 | ≈ €1,483.69 |
| €3,000 per month | €17.31 | €692.31 | €3,000.00 | €36,000 | ≈ €2,066.62 |
| €4,000 per month | €23.08 | €923.08 | €4,000.00 | €48,000 | ≈ €2,624.07 |
| €40,000 per year | €19.23 | €769.23 | €3,333.33 | €40,000 | ≈ €2,255.26 |
| €50,000 per year | €24.04 | €961.54 | €4,166.67 | €50,000 | ≈ €2,714.50 |
| €60,000 per year | €28.85 | €1,153.85 | €5,000.00 | €60,000 | ≈ €3,156.08 |
The €2,000/month example at 40 hours per week is below the 2026 general minimum wage; it is included to show why working hours matter. Legal exceptions can exist.
Minimum wage
2026 and 2027 reference card
40 h/week: about €2,409.33 gross/month · €28,912 gross/year.
Minijob limit: €603 per month.40 h/week: about €2,530.67 gross/month · €30,368 gross/year.
Minijob limit: €633 per month.The statutory minimum is defined per hour actually worked, so exact monthly pay depends on hours. Legal exceptions and higher sector minimum wages can apply.
Official sources
Check the rule that applies to you
Minijob-Zentrale — 2026 earnings limitOfficial Minijob threshold, earnings and contribution guidance.↗Federal Ministry of Labour — minimum wageOfficial €13.90 rate for 2026 and €14.60 rate for 2027.↗German Pension Insurance — Midijob transition zoneOfficial 2026 limits and reduced employee contribution formula.↗German Pension Insurance — Werkstudent rulesOfficial 20-hour and 26-week framework.↗Federal Ministry of Health — 2026 contributionsOfficial health rate, average additional rate and contribution ceiling.↗Federal Ministry of Health — care insuranceOfficial care-insurance rates and childless surcharge.↗Federal Ministry of Labour — 2026 social-insurance ceilingsOfficial monthly and annual contribution ceilings.↗Federal Ministry of Finance — 2026 income-tax formulaOfficial §32a tariff formula and basic allowance.↗
Is €2,000 a German income-tax bracket?
No. It is the upper edge of the 2026 Midijob transition zone for social-insurance contributions. Income tax follows a separate progressive calculation.
Can a Werkstudent work more than 20 hours per week?
Sometimes. The official exception can cover qualifying evening, night, weekend or semester-break work, but the periods above 20 hours must stay within the 26-week framework and study must remain the main activity.
Does a Minijob include health insurance?
Not automatically. A Minijob label does not by itself provide full health-insurance coverage, so the worker must confirm their separate route.
GermanyBase provides informational estimates only. Actual taxes, social-security contributions and employment classification depend on individual circumstances. This content does not constitute tax or legal advice.