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🧩 Minijob & Midijob Calculator

Find your net pay and reduced social-security contributions in the 2026 Übergangsbereich (Gleitzone). The Minijob limit is €603/month; the Midijob zone runs €603.01–€2,000. Updated 2026 rates (Faktor F 0.6619).

⚠️ Guidance only. Midijob employee contributions use the official 2026 Übergangsbereich formula (Faktor F 0.6619) and round to the cent per §23 SGB IV; the reduced employee base uses the BMAS simplified formula, so figures may differ by a cent from some payroll systems. Minijob assumes the employer pays the 2% flat tax (so employee wage tax is zero). It does not model multiple jobs combined, short-month pay or other special cases. For exact figures consult your employer or the Minijob-Zentrale.

Minijob and Midijob in 2026

Germany's rules for low-paid work changed for 2026 because the minimum wage rose to €13.90. The thresholds are:

  • Minijob — up to €603/month. Tax-free for the employee (the employer pays a flat 2%), and no employee social-security contributions except an optional 3.6% pension top-up.
  • Midijob (Übergangsbereich) — €603.01 to €2,000/month. Full social-security cover, but employees pay reduced contributions on a smaller base.
  • Regular employment — above €2,000/month. Full contributions apply.

How the Midijob reduction works

In the Übergangsbereich your employee contributions are charged on a reduced base rather than your actual pay, using the 2026 Faktor F of 0.6619. Just above €603 the reduction is largest; it tapers to zero at €2,000, where you reach the normal employee share. The employer always pays its full contribution, so the relief goes entirely to the employee.

Watch the €603 step

Crossing the Minijob limit means social-security contributions begin, so net pay can dip slightly just above €603 before climbing again as gross rises. The trade-off is real social protection — statutory health, pension, unemployment and long-term care insurance — that a Minijob does not provide.

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Important Note: This tool is intended to provide estimates and should not be used as a substitute for professional advice. Information generated by these calculators may be incomplete and does not account for all individual circumstances. Always seek the counsel of a certified expert (such as a financial advisor, healthcare provider, or licensed engineer) before taking action based on these results.

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