The minijob threshold (Minijob-Grenze) is linked to the statutory minimum wage and rises to 556 €/month (6,672 €/year) in 2026. Up to this amount, employees pay no wage tax and are exempt from most social security contributions.
Employee advantages
- No wage tax (employer pays 2% flat-rate wage tax)
- No health, unemployment or long-term care insurance contributions
- Option to opt out of pension insurance contribution (3.6% employee share)
Employer costs
The employer pays fixed contributions of approx. 30% on top of the gross wage: 15% pension, 13% health insurance, 2% flat-rate wage tax, plus small U1/U2 contributions.
Sources: § 8 SGB IV, Minijob-Zentrale, BMF 2026.