Mini-Job Calculator 2026: Net Pay up to €603
Calculate your German mini-job net pay for 2026: up to the marginal-earnings threshold of €603 a month, with or without opting out of pension insurance.
A mini-job in Germany lets you earn up to €603 a month in 2026 free of income tax and of health, long-term-care and unemployment contributions, with only a 3.6% pension contribution (Rentenversicherung) taken from your pay unless you file an opt-out.
The formula
Net = monthly gross minus 3.6% pension contribution (0% with an approved opt-out); no income tax and no health, long-term-care or unemployment contributions are deducted on the employee side.
Worked example
Example: at the 2026 threshold of €603 a month, the 3.6% pension contribution is €21.71, so €581.29 lands in your account. With an approved opt-out (Befreiungsantrag) the full €603 is paid out.
Key figures for 2026
| Marginal-earnings threshold (Geringfügigkeitsgrenze) 2026 | €603 per month |
|---|---|
| Underlying minimum wage 2026 | €13.90 per hour (603 = 13.90 × 130 ÷ 3, rounded up) |
| Employee pension contribution | 3.6% of actual earnings |
| Employee health, long-term-care and unemployment insurance | None |
| Employee income tax | None, the employer usually pays a 2% flat-rate tax |
| Above the threshold | Transition zone (Midijob) up to €2,000 per month |
Figures verified:
Deductions in detail
- Gross salary
- €538.00
- Income tax
- −€0.00
- Pension insurance
- −€19.37
- Unemployment insurance
- −€0.00
- Health insurance
- −€0.00
- Long-term care insurance
- −€0.00
- Net salary
- €518.63
What your employer pays per month: your gross plus the employer social-insurance contributions.
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How a mini-job is calculated in 2026
The marginal-earnings threshold is tied to the minimum wage and sits at €603 a month in 2026 (minimum wage €13.90 × 130 ÷ 3, rounded up, §8 para. 1a SGB IV). Mini-job rules apply up to that amount.
As a mini-job employee, you usually pay a 3.6% pension-insurance contribution on your actual earnings (the employer covers the rest of the full 18.6% via a 15% flat-rate contribution). With a formal opt-out application, you can be exempted, in which case you receive the full amount but forgo any additional pension entitlement.
You do not pay health, long-term-care or unemployment insurance as a mini-job employee. No running income tax applies to you either, the employer usually pays a flat-rate tax instead.
The employer additionally pays flat-rate contributions (pension and health insurance, plus levies), shown here as a context figure (total employer cost); they do not reduce your net pay.
Frequently asked questions
- What is the mini-job threshold in 2026?
- The marginal-earnings threshold is €603 a month in 2026. It is tied to the minimum wage (€13.90 × 130 ÷ 3, rounded up) and can change every year.
- Do I have to pay pension insurance in a mini-job?
- By default, yes: 3.6% of your actual earnings. With an opt-out application you can be exempted and receive the full amount net, but you forgo any additional pension entitlement.
- Do I pay income tax in a mini-job?
- Usually not as an employee: the employer typically pays a 2% flat-rate tax that does not reduce your net pay.
- What happens above €603 a month?
- Mini-job rules no longer apply; instead the transition zone (Midijob) applies up to €2,000, with reduced but non-zero social contributions. Use the net-salary calculator for that range.
- Does the employer also pay contributions?
- Yes, the employer pays flat-rate contributions for pension and health insurance plus levies. These do not reduce your net pay, they increase the employer’s cost.
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As of (tax year 2026) · last verified: 2026-07
Sources: § 8 SGB IV (Geringfügige Beschäftigung), § 6 Abs. 1b SGB VI (Befreiung von der Rentenversicherungspflicht), Minijob-Zentrale: Minijob 2026
Calculation logic editorially reviewed by the Nomado24 team. Not tax advice.