German Minijob & Midijob Calculator (2026)

A Minijob (geringfügige Beschäftigung) pays up to €603/month in 2026. The employee pays no income tax and no own social contributions (pension insurance can be opted out), so gross equals net. The employer pays a flat 28% pauschal contribution.

A Midijob sits in the Übergangsbereich (€603.01–€2,000). To avoid a sudden jump from 0% to full contributions, the employee pays a reduced rate that slides up smoothly (the Gleitzone), while the employer always pays the full rate.

For a Midijob the employee's contributions are calculated on a reduced assessment base: RW = pay − (pay − €603) × F, where the 2026 factor F = 0.6619. The employee then pays the normal total insurance rate (about 21.15% with children, 21.75% childless) on RW; the employer pays it on the full pay. Above €2,000 normal full contributions apply.

For a Minijob the employer pays a flat 28% (13% health + 15% pension) on top of gross. For a Midijob the employer pays the full insurance rate on the actual pay, while the employee pays only on the reduced base – that is what makes the net take-home noticeably higher than a regular job at the same gross.

1. Enter your regular monthly gross pay in euro.
2. State whether you have children (affects the care-insurance employee rate).
3. Click Calculate to see which zone you are in and your employee/employer contributions.
4. Read your net take-home and the employer's total cost.
5. Note that income tax may still apply above the Grundfreibetrag even in a Midijob.

What is the 2026 Minijob limit?

The geringfügige Beschäftigung limit rose to €603/month on 1 January 2026 (from €556), linked to the minimum wage of €13.90.

What is the Midijob upper limit?

The Übergangsbereich runs from €603.01 to €2,000/month in 2026. Above €2,000 normal full social-insurance contributions apply.

Why are Midijob contributions reduced?

The Gleitzone uses a reduced assessment base (factor F = 0.6619 in 2026) so employee contributions rise smoothly from 0% instead of jumping to ~21% at the boundary.

How much does the employer pay for a Minijob?

The employer pays a flat 28% pauschal contribution (13% health + 15% pension, plus insolvency/environmental components), so total cost is gross × 1.28.

Is a Minijob really tax-free?

Yes for the employee – no wage tax and no own social contributions (pension can be opted out). The employer handles the pauschal tax and contributions.

What is the 2026 Faktor F?

The Midijob calculation factor F for 2026 is 0.6619, set from the social-insurance contribution rates.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Just above the €603 line you gain full social protection (health, pension, care, unemployment) for only a few euros of contribution – usually worth more than staying just under.

Multiple minijobs are added together; only one minijob alongside a main job stays contribution-free.

In Saxony employees pay 0.5 percentage point more care insurance.