Minijob calculations in Germany. Work in Germany. A Minijob in Germany is a type of employment where the monthly salary cannot exceed €556 (as of 2025). Employees in Minijobs do not have to pay certain contributions, and their income is often not taxed. However, employers must cover flat-rate contributions for health insurance, pensions, and other mandatory fees.
Minijobs are common in catering, cleaning services, retail, and private households where people hire housekeepers or nannies. Employers are responsible for these contributions, so it’s important to understand the exact costs involved.
Minijob: What contributions must the employer pay?
Anyone employing Minijob workers must pay contributions, including those hiring home help or childcare workers. Employers are responsible for health and pension insurance, additional fees, and a flat-rate tax, even if they don’t run a large company. Not sure how to calculate these costs? The “Handelsblatt” portal offers a Minijob calculator to simplify the process.
Read also: Exciting Changes Ahead for Minijob Employees: Increased Monthly Earnings Limit!
Minijob contribution calculator
The Minijob salary limit is based on the Social Security Code (SGB), specifically § 8 SGB IV. This limit is not fixed but changes with the minimum wage.
- Before September 30, 2022: The limit was €450 per month.
- From October 1, 2022: With the minimum wage increase to €12 per hour, the Minijob salary cap rose to €520 per month.
- From January 1, 2025: The minimum wage increased to €12.82 per hour, raising the Minijob limit to €556 per month.
Minijob: What contributions does the employer pay?
When hiring a Minijob worker, an employer must cover monthly contributions, which vary depending on whether the job is in a business or a household.
For Minijobs in the commercial sector, the employer pays:
- Health insurance: 13%
- Care insurance: No contribution
- Pension insurance: 15%
- Lump sum tax: 2%
- Umlage 1 (sick pay contribution): 1.1%
- Umlage 2 (maternity protection contribution): 0.22%
- Umlage 3 (bankruptcy fund contribution): 0.15%
- Accident insurance: 1.3% on average (varies by insurer)
- Unemployment insurance: No contribution
- Total employer costs: 31.4% of the employee’s salary (plus accident insurance).