Midijob calculator 2027: transition zone €633.01 to €2,000
With the higher minimum wage, the lower limit of the transition zone moves to €633.01 on 1 January 2027 (2026: €603.01); the upper limit stays at €2,000. The calculator shows your employee contributions in a Midijob with the 2027 figures, the saving compared with the regular contribution burden and your effective rate.
Employee social contributions
EUR per month
Example calculation with default valuesView sources
This pay sits inside the transition zone. You are fully covered by social insurance but pay a reduced employee contribution that rises to the full rate towards the top of the range.
Next step:Calculate minijob net pay up to the earnings limitCalculate your net pay
Your details
The 50-euro steps of the field below miss the boundary that decides everything: €633 is still a Minijob, €633.01 the first cent of the transition zone. Pick anything other than "Own amount" and the calculator uses the preset and ignores the field.
Your regular monthly pay, used with "Own amount" only. In 2027 the transition zone runs from €633.01 to €2,000.
Set by your health insurer. The 2027 average is 2.9%, and you pay half of it.
Childless employees aged 23 and over pay 0.6 percentage points more for long-term care (section 55 (3) sentence 1 SGB XI). From the second child the contribution drops by 0.25 percentage points per child, up to the fifth (section 55 (3) sentence 2 SGB XI). The discount applies only while the children are under 25, which the calculator assumes.
In Saxony employees pay 0.5 percentage points more towards long-term care insurance.
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Side by side
Difference-81.68 EUR per month
Breakdown and comparison
- Pension insurance
- 77.15 EUR per month
- Unemployment insurance
- 10.78 EUR per month
- Health insurance
- 72.59 EUR per month
- Long-term care insurance
- 22.40 EUR per month
- Without the Midijob relief it would be
- 264.60 EUR per month
- Saving from the transition zone
- 81.68 EUR per month
- Effective contribution rate
- 15.24 percent
- Ordinary contribution rate
- 22.05 percent
- Employer share
- 295.84 EUR per month
- Gross minus social contributions, before tax
- 1,017.08 EUR per month
Good to know
Important: the reduced contributions do not reduce your pension. Since 1 July 2019 entitlement points are calculated from the full gross pay, not from the reduced assessment base.
- The relief is yours alone. At the lower end of the transition zone the employer actually pays more than half of the total contribution, because they cover the difference.
Non-binding calculation of employee social contributions under section 20 (2) and (2a) SGB IV with the 2027 parameters where published, otherwise with the latest official draft. Not included: wage tax, solidarity surcharge and church tax, the U1/U2/U3 levies, several jobs held in parallel, short-term employment, and the special rules for apprentices, working students and the federal volunteer service. Not a payslip.
The link carries your inputs, not the result: whoever opens it calculates with the current figures.
What changes in 2027 compared with 2026
| Figure | 2026 | 2027 | Status |
|---|---|---|---|
| Statutory minimum wage | €13.90 per hour | €14.60 per hour | official |
| Mini-job threshold (Geringfügigkeitsgrenze) | €603 per month | €633 per month | official |
| Transition zone (Midijob) | €603.01 to €2,000 | €633.01 to €2,000 | official |
| Average health insurance top-up rate | 2.9% | 2.9% | unchanged |
| Long-term care surcharge for the childless | 0.6 percentage points | 0.9 percentage points | draft |
| Pension insurance rate | 18.6% | 18.6% | estimate |
| Unemployment insurance rate | 2.6% | 2.6% | unchanged |
What is the Midijob limit in 2027?
In 2027 the transition zone (Midijob) runs from €633.01 to €2,000 gross a month, because the mini-job limit rises with the minimum wage to €633. Within this band you only pay a reduced employee contribution: on €1,200, for example, €182.92 instead of €264.60 a month.
The formula
Employee assessment base = upper limit divided by (upper limit minus mini-job limit) times (monthly gross minus mini-job limit), so in 2027 €2,000 divided by (€2,000 minus €633) times (gross minus €633). The normal employee rates of about 22.05% in total apply to it. Factor F (0.7683) only enters the base of the total contribution, i.e. the employer side.
Worked example 2027
Example with the calculator defaults: on €1,200 gross a month you pay €182.92 in social contributions in 2027 instead of €264.60 without the relief, a saving of €81.68 a month. Your effective rate is 15.24% instead of 22.05%.
Key figures for 2027
| Lower limit 2027 | above €633 a month (mini-job limit, § 8 (1a) SGB IV) |
|---|---|
| Upper limit | €2,000 a month (§ 20 (2) SGB IV) |
| Minimum wage 2027 | €14.60 an hour, which sets the mini-job limit |
| Average health top-up rate 2027 | 2.9%, you pay half |
| Factor F 2027 | 0.7683 (total contribution only) |
| Pension entitlement | not reduced: pension points count the full gross |
Figures verified:
Frequently asked questions about 2027
- What changes for Midijobs in 2027?
- The lower limit rises with the minimum wage from €603.01 to €633.01. Someone who earned, say, €610 in 2026, just inside the transition zone, is back in a mini-job in 2027. The upper limit stays at €2,000. Because contribution rates and the top-up rate can change too, the deductions shift slightly across the whole band.
- How much do I save in a Midijob in 2027?
- Most just above the lower limit, where your employee contribution is close to zero. Up to €2,000 it grows linearly to the full rate, so the saving shrinks to zero. With the calculator defaults it is €81.68 a month.
- What is factor F in 2027?
- From 2027 a new statutory formula applies: F = (14.6% general health rate plus the average top-up rate plus the 15% pension flat rate) divided by the average total social insurance rate. That gives a provisional 0.7683 (2026: 0.6619, then 28% divided by the total rate). F only sets the base of the total contribution: your own share is calculated without F, and the employer pays a little more in the lower part of the zone.
- Does a Midijob reduce my pension?
- No. Since July 2019 pension points are based on the full gross pay, not on the reduced assessment base. You pay less and still earn the full pension entitlement.
- Are the 2027 Midijob figures official?
- Both limits are fixed: €633 follows from the adopted minimum wage, €2,000 is in the statute. Contribution rates, the top-up rate and with them factor F for 2027 are set in the autumn; their current status is shown in the table above.
Keep calculating
As of (tax year 2027) · last verified:
Sources:
Scope of review: formulas and reference values were checked against the sources listed above, by the Nomado24 editorial team. What is verified is the calculation logic, not your personal situation. Not tax or legal advice.