Minijob and Midijob calculator for 2026

Enter one month of pay to see which band it falls in, what the worker keeps before income tax and what the job costs the employer.

What this one job pays for the month before anything comes off.

Untick it for a Minijob worker who has opted out. Above the Minijob limit it changes nothing.

In Sachsen the worker carries a larger part of the care contribution than elsewhere.

Settings

The extra rate of the worker's own health fund. It starts at the 2026 average and is split half and half.

Net pay a month before income tax

€0,00

Gross pay less the employee's social contributions. Lohnsteuer, if any, comes off this figure.

Pay band
-
Employee contributions a month
€0,00
Cost to the employer a month
€0,00
Net pay over 12 months
€0,00
Cost to the employer over 12 months
€0,00
Midijob total base
-
Midijob employee base
-
Hours this pay covers at the minimum wage
-

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For information only, not financial, tax or legal advice.

Last updated . Method checked . Rates checked 3 November 2026. Methodology

German pay of up to €603 a month is a Minijob, pay above that up to €2.000 is a Midijob in the transition band (Übergangsbereich), and anything higher is a regular job. Each band charges social insurance in its own way. In a Minijob the employer pays flat rates for health and pension, three small levies and a 2% flat tax, while the worker pays only a 3,6% pension share and may opt out of it. In a Midijob both sides pay on reduced bases set by a formula in the Social Code, so the worker's share starts close to nil and climbs to the normal half at the top of the band. This calculator works out every contribution on one month of pay with the 2026 rates, the net pay before income tax, the totals over twelve months and the hours the pay covers at the minimum wage. The pay you enter is worked out in this browser tab and sent nowhere.

How to use the Minijob and Midijob Calculator

  1. Type the gross pay for one month from this job.
  2. Untick the pension box if a Minijob worker has opted out of the pension share. Tip: The employer still pays its own flat pension rate, so only the worker's line drops to nil.
  3. Tick Job in Sachsen for work there, and open Settings to enter the health fund's own Zusatzbeitrag. Tip: The Zusatzbeitrag changes the health line only; the band limits stay where they are.
  4. Read the band, the net pay and the cost to the employer, then the table with each contribution on both sides.

Worked example

A worker outside Sachsen earns €1.500 a month in a Midijob in 2026. The health fund charges the average Zusatzbeitrag of 2,9%.

InputValue
Gross pay a month€1.500,00
Health fund Zusatzbeitrag2,9%
Job in SachsenNo
 
Band: €1.500 is above €603 and not above €2.000, so it is a Midijob
Total base = 0,6619 x 603 + (2000 / 1397 - 603 / 1397 x 0,6619) x (1500 - 603) = €1.427,03
Employee base = 2000 / 1397 x (1500 - 603) = €1.284,18
Employee: pension 9,3% = €119,43, unemployment 1,3% = €16,69, health 8,75% = €112,37, care 1,8% = €23,12; total €271,61
Full rates on the total base: pension 18,6% = €265,43, unemployment 2,6% = €37,10, health 17,5% = €249,73, care 3,6% = €51,37
Employer = full amount less the employee's: €146,00 + €20,41 + €137,36 + €28,25 = €332,02
Net pay = €1.500,00 - €271,61 = €1.228,39; cost to the employer = €1.500,00 + €332,02 = €1.832,02
Over 12 months: net €14.740,68, cost €21.984,24; hours at €13,90 = 1.500 / 13,90 = 107,91
Net pay a month before income tax
€1.228,39
Pay band
Midijob (Übergangsbereich)
Employee contributions a month
€271,61
Cost to the employer a month
€1.832,02
Net pay over 12 months
€14.740,68
Cost to the employer over 12 months
€21.984,24
Midijob total base
€1.427,03
Midijob employee base
€1.284,18
Hours this pay covers at the minimum wage
107,91 a month

Each base is rounded to the cent first, then each contribution is rounded half up to the cent.

How Minijob and Midijob contributions are worked out

Minijob limit = minimum wage an hour x 130 / 3, rounded up to a whole euro
Total base = F x 603 + (2000 / 1397 - 603 / 1397 x F) x (pay - 603), with F = 0,6619
Employee base = 2000 / 1397 x (pay - 603)
Employee share = employee rate x employee base
Employer share = full rate x total base - employee share

The band depends on the monthly pay alone. Up to €603 the job is a Minijob, from one cent more up to €2.000 it sits in the transition band, and above that the usual rules apply. The limit comes from section 8 of the fourth book of the Social Code: the hourly minimum wage times 130, divided by 3 and rounded up to a whole euro, so it moves whenever the minimum wage does.

For a commercial Minijob the employer pays 13% for health insurance, 15% for pension insurance, 0,8% U1 levy for sick pay, 0,22% U2 levy for maternity pay, 0,15% insolvency levy and a 2% flat tax that stands in for wage tax, Soli and church tax. The worker tops pension up to the full rate with 3,6% of the pay, unless exempted. Every amount is a percentage of the pay, rounded to the cent.

In a Midijob the law builds two bases from the pay. Factor F is 28 divided by the sum of the average contribution rates, 0,6619 for 2026. The total base starts at F times €603 and the employee base at nil, and both reach the full pay at €2.000. The worker pays the normal employee rates on the employee base. The employer pays the full rates on the total base and takes off what the worker pays, so it carries most of the cost low in the band.

Above €2.000 each side pays half of the pension, unemployment and general health rates and half the fund's Zusatzbeitrag, on pay up to the ceilings, and care insurance at the employee and employer shares. In Sachsen the worker's care share is larger and the employer's smaller. Because the surcharge and reductions for children are left out in all three bands, the figures meet exactly at the top of the transition band, where both bases equal the pay.

This page shows contributions and the Minijob flat tax only. On a Midijob or a regular job the Lohnsteuer is worked out on the full pay with the tax class, as the Brutto Netto calculator does. The hours line divides the pay by the minimum wage of €13,90 an hour and cuts the result down to the hundredth.

Frequently asked questions

How much does a Minijob at the €603 limit pay out in 2026?

On €603 a month the worker pays the 3,6% pension share of €21,71 and keeps €581,29; after an opt out the whole €603,00 is paid out. The employer adds €90,45 for pension, €78,39 for health, €4,82 U1 levy, €1,33 U2 levy, €0,90 insolvency levy and €12,06 flat tax. That is €187,95 on top of the pay, so the job costs the employer €790,95 a month.

What changes when pay goes one cent over the Minijob limit?

At €603,01 the job becomes a Midijob. The worker's base is then a single cent, so the employee contributions round to nil and all €603,01 is paid out, with no pension share taken. The employer pays the full rates on a total base of €399,14, which is €168,84, so the job costs €771,85 a month, less than the €790,95 of a Minijob at €603. Lohnsteuer then follows the tax class.

How much less does a Midijob worker pay than in a regular job?

At €1.500 a month the worker pays €271,61 instead of the €317,25 a regular job at the same pay would take, which is €45,64 less. At €1.000 the worker pays €120,21 instead of €211,50, a gap of €91,29. The gap is widest just above €603 and closes to nil at €2.000, where both bases equal the pay and the regular rates take over.

Why is the care surcharge for childless workers left out?

Workers aged 23 or over without children normally pay an extra 0,6% for care insurance. The base it is charged on in the transition band could not be confirmed on an official source, so this calculator leaves it out in all three bands, which also keeps the bands meeting at €2.000. A childless worker pays a little more care insurance than shown here.

How many hours a month fit in a Minijob at the minimum wage?

The Minijob limit is tied to the minimum wage: €13,90 an hour times 130, divided by 3 and rounded up to a whole euro, gives €603. At that wage the limit covers 43,38 hours a month, and the calculator shows the hours for any pay entered. A worker paid more per hour reaches the limit in fewer hours. The minimum wage goes up to €14,60 on 1 January 2027.

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