Minijob in Germany — Complete 2026 Guide for Employers and Workers (603 €)

The Minijob is one of the most misunderstood employment models in Germany. In 2026, Minijobbers can earn up to 603 euros per month — a limit linked directly to the statutory minimum wage of €13.90 per hour. This guide explains step by step what employers must consider when registering, which contributions are due, what rights workers have, and how to avoid common mistakes.

A Minijob is a low-earnings employment under § 8 SGB IV. In 2026: anyone earning regularly no more than €603 gross per month counts as a Minijobber. The threshold equals roughly 43 hours per month at minimum wage (€13.90 × 43 ≈ €597.70, just under €603) and is automatically adjusted whenever the minimum wage rises.

The Minijob differs clearly from:

• Short-term employment (kurzfristige Beschäftigung): Limited to 3 months or 70 working days per calendar year, no earnings cap.
• Midijob (transitional area): Earnings between €603.01 and €2,000, with reduced employee contributions.
• Working student (Werkstudent): Students working max. 20 hours/week during lecture periods, with separate social-insurance rules.

The earnings limit is an average limit: you can exceed it in individual months as long as annual income stays below €7,236 (€603 × 12). An unforeseeable overrun is allowed up to twice per rolling year — for example during illness cover. In those exceptional months, earnings up to double the limit (€1,206) are permitted.

Anyone holding multiple Minijobs in parallel must be careful. The first Minijob stays free of social contributions. Each additional Minijob is added to the main employment and becomes fully insurance-liable once the limit is exceeded.

For a classic 603-euro Minijob, the employer pays flat-rate contributions to the Minijob-Zentrale. As of 2026:

At the full €603, total commercial-employer cost is roughly €790 per month.

Workers generally pay no social contributions on their wages — with one exception: pension insurance.

By default there is mandatory pension insurance with an employee share of 3.6 %. On €603, that equals roughly €21.71 per month. In return, Minijobbers earn pension entitlements and full disability cover.

Anyone who does not want this can apply in writing for exemption. The exemption applies for the entire duration of the employment and cannot be reversed.

The employer has two options:

1. Flat tax of 2 %: Employer pays 2 % to the Minijob-Zentrale; the wage is tax-free for the worker.
2. Individual taxation: Wage tax is deducted via ELStAM data. Useful when the Minijob is the only income and tax class I applies — usually no tax falls due.

For most cases, the 2 % flat tax is best because it is simple and predictable.

1. Apply for an employer number (Betriebsnummer): If you do not yet have one, request it from the Federal Employment Agency.
2. Accident insurance: Join the relevant trade association (Berufsgenossenschaft).
3. Register the Minijobber: Via the Minijob-Zentrale — through your payroll software or via the online form.
4. Immediate notification (Sofortmeldung): In high-risk industries, registration must happen before work starts.
5. Payroll: Run monthly payroll, transfer contributions to the Minijob-Zentrale.

Scenario: A retail shop hires an assistant for 43 hours per month at minimum wage.

• Hourly wage: €13.90
• Hours: 43
• Gross wage: €597.70
• Employee pension share (3.6 %): – €21.52
• Net payout: €576.18

Employer cost:

• Gross wage: €597.70
• Flat-rate contributions (~31 %): €185.29
• Total cost: €782.99

Minijobbers have the same employee rights as full-time staff — pro rata to hours:

• Paid leave: Minimum 4 weeks per year, pro rata.
• Continued pay during illness: Up to 6 weeks, from day one.
• Holiday pay when a public holiday falls on a working day.
• Maternity protection, parental leave, dismissal protection.
• Reference letter on request.

• Undeclared work "on a Minijob basis": Penalty up to €30,000 per case.
• Breach of time-recording rules: In minimum-wage sectors, hours must be recorded within 7 days and kept for 2 years.
• Multiple Minijobs not declared: Worker must disclose all employments.
• Wrong flat taxation: Failing to pay the 2 % flat tax means owing electronic wage tax.
• Treating working students as Minijobbers: Students have separate rules.

• Employer number in place
• Accident insurance registered
• Written employment contract (mandatory under the Verification Act)
• Minijob-Zentrale registration before work starts
• Time-recording set up
• Monthly payroll
• Flat contributions transferred on time
• Leave and sickness rules communicated

1. Can I hold multiple Minijobs at the same time?

Yes, but only one is free of social contributions. Earnings are added together — once the €603 limit is exceeded, additional Minijobs become fully insurance-liable.

2. What happens if I exceed the earnings limit?

Unforeseeable overruns are allowed up to twice per year, max. up to double the limit. Regular overruns convert the Minijob into regular employment.

3. How many hours may I work as a Minijobber?

Hour count is not capped — only the wage matters. At €13.90, that is roughly 43 hours per month.

4. Do Minijobbers get paid leave?

Yes, pro rata to scope. With a 5-day week, 20 days; with 1 working day per week, 4 days per year.

5. Is it worth opting out of pension insurance?

Only in special cases. The €19 share secures disability cover, Riester support and pension points.

6. What does the employer pay during illness?

Full wage for up to 6 weeks. Through the U1 levy, the Minijob-Zentrale reimburses 60–80 %.

Searching for reliable Minijobbers is often slow — posting ads, screening applications and coordinating follow-up. Vardio helps employers present opportunities to multilingual candidates, while contracts and time records stay in reviewed employer workflows.