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Minijob & Midijob Calculator 2026

Calculate your net income for a minijob (up to 603 €) or midijob (603 € – 2,000 €). The calculator automatically detects the type of employment.

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Minijob (up to 603 €) – flat-rate taxation

About minijobs and midijobs

Minijob (up to 603 €):

  • • Flat-rate taxes: 2% (employer) + 2% (employee)
  • • Flat-rate pension insurance contributions: 15% (employer)
  • • Flat-rate health insurance contribution: 13% (employer)
  • • No taxes or payroll deductions for the employee

Midijob (603 € – 2,000 €):

  • • Transition zone (Gleitzone) work with social security contributions
  • • Social contribution: up to 3.95% instead of the regular rates
  • • Wage tax according to your tax class
  • • Solidarity surcharge and church tax included

Note: This is an orientation tool. For exact figures, consult a tax advisor or employer associations.

Minijob and midijob 2026: limits, deductions, rights

More than seven million people in Germany work in a minijob. Since the limit was linked to the minimum wage, the earnings threshold rises every year – in 2026 it stands at 603 euros per month. Anyone who regularly earns more slides into the transition zone (midijob) between 603.01 and 2,000 euros, where reduced social security contributions apply.

These deductions apply to a minijob

For the employee, a minijob is almost free of deductions: only the 3.6 % employee share of pension insurance remains, and you can apply to be exempted from it. The employer, on the other hand, pays substantially on top: a 15 % flat rate for pension insurance, 13 % for health insurance, a 2 % flat-rate tax plus levies – around 31 % in total on top of the wage. What a minijobber really costs the employer is shown by our employer cost calculator.

The midijob advantage in the transition zone

In the transition zone, the employee share of social security contributions grows gradually from 0 % to the regular rate of around 20 %. The special part: despite reduced contributions, the later pension is calculated from the full gross earnings. A midijobber with 1,000 euros gross therefore keeps noticeably more net than a regularly payrolled employee – our calculator shows the exact savings. How part-time work in general affects your net salary is calculated by the part-time calculator.

Frequently asked questions about minijobs

What is the minijob earnings limit in 2026?
The earnings limit for minijobs in 2026 is 603 euros per month, or 7,236 euros per year. The limit is dynamically linked to the minimum wage: it corresponds to a working week of 10 hours at the current minimum wage and rises automatically whenever the minimum wage is increased.
Is a minijob really tax-free?
For the employee, a minijob usually means gross equals net. The employer pays a flat-rate tax (Pauschalsteuer) of 2% plus flat-rate contributions to health and pension insurance. Alternatively, the earnings can be taxed via your individual tax class (Steuerklasse) – but that only pays off in exceptional cases.
Do I have to pay pension insurance in a minijob?
Minijobbers are subject to pension insurance by default and pay an employee share of 3.6% (the difference between the 18.6% contribution rate and the 15% employer flat rate). You can apply to be exempted. Those who pay in earn full mandatory contribution periods toward their pension – at 603 euros that costs only around 22 euros per month.
What is a midijob and how does the transition zone work?
In 2026, a midijob is employment earning between 603.01 and 2,000 euros per month. In this transition zone (Übergangsbereich, formerly Gleitzone), employees pay reduced social security contributions that slowly rise to the full rate as earnings increase. The pension entitlement is nevertheless calculated from the full gross salary – a real advantage for midijobbers.
Can I have several minijobs at the same time?
Alongside a main job subject to social security, only one minijob remains exempt; every additional one is added to the main employment and becomes fully liable for contributions. Without a main job, you may combine several minijobs as long as total earnings do not exceed 603 euros.
Are minijobbers entitled to vacation and continued pay?
Yes. Under labor law, minijobbers have the same status as regular part-time employees: they are entitled to paid vacation (pro rata by working days), continued pay during illness, public holiday pay and the statutory minimum wage.

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