Minijob 2026: New Rules, Income Limit of 603 EUR and Taxes Explained

What Is a Minijob?

A Minijob (geringfügige Beschäftigung) is a form of marginal employment in Germany where monthly earnings must not exceed a specific limit. As of 2026, that limit is 603 EUR per month or 7,236 EUR per year. Around 7 million people work in a Minijob across Germany.

The main advantage: employees typically pay no social insurance contributions and no income tax (when the employer applies flat-rate taxation). Gross equals net.

2026 Income Limit: 603 EUR

Since the statutory minimum wage rose to 13.90 EUR per hour on 1 January 2026, the Minijob earnings threshold increased automatically:

| Year | Minimum Wage | Monthly Limit | |------|-------------|---------------| | 2025 | 12.82 EUR | 556 EUR | | 2026 | 13.90 EUR | 603 EUR | | 2027 (planned) | 14.60 EUR | 633 EUR |

Maximum working hours: 603 / 13.90 = approximately 43 hours per month.

The limit may be exceeded in up to 2 calendar months per year due to unforeseeable reasons, provided total annual earnings stay below 8,442 EUR.

Employer and Employee Contributions

In a Minijob, the employer bears most of the contribution burden:

| Contribution | Rate | |-------------|------| | Health insurance (flat rate) | 13% | | Pension insurance (flat rate) | 15% | | Flat-rate tax | 2% | | Levy U1 (sick pay) | 0.80% | | Levy U2 (maternity) | 0.24% |

Employee contribution: Only a 3.6% pension insurance share is payable. Employees can apply for an exemption from this.

Taxation

Two options exist:

1. 2% flat-rate tax (Pauschalversteuerung): Paid by the employer; the employee does not need to declare this income 2. Individual taxation (via tax card): In tax classes I-IV, usually no tax is due on 603 EUR; work-related expenses can be deducted in the tax return

Minijob Alongside a Main Job

One Minijob alongside insured main employment remains free of social insurance contributions

A second or further Minijob is combined with the main job and becomes subject to social insurance

Short-term employment (up to 70 days per year) is exempt from this rule

Minijob and Buergergeld / Elterngeld

When receiving Buergergeld, earning 603 EUR in a Minijob leaves 208.90 EUR exempt from deduction. The remaining 394.10 EUR is offset against benefits.

When receiving Elterngeld, Minijob income is offset, but the minimum Elterngeld of 300 EUR is always guaranteed.

Employee Rights

Minijob workers have the same rights as full-time employees:

Paid holiday: Calculated proportionally based on weekly working days

Sick pay: After 4 weeks of employment, for up to 6 weeks per illness

Dismissal protection: After 6 months in companies with more than 10 employees

Maternity protection: Full entitlement

FAQ

What is the 2026 Minijob income limit?

603 EUR per month or 7,236 EUR per year.

Can I have multiple Minijobs?

Yes, but combined earnings must not exceed 603 EUR. With a main job, only one Minijob is exempt from social insurance.

Can I opt out of pension insurance?

Yes, by written application. From July 2026, a previous exemption can be reversed once.

What happens if I exceed the limit?

The Minijob becomes a Midijob (603.01-2,000 EUR), subject to regular social insurance contributions at reduced employee rates.

Learn more: Buergergeld 2026 | Elterngeld 2026 | Tax Class Change