Max 603 EUR/month
Employee Net Pay
556,00 €
Total Employer Cost
736,70 €
Tax-Free for Employee
556,00 €
What is a Mini-Job in Germany?
A Mini-Job (geringfuegige Beschaeftigung) is employment with monthly earnings up to EUR 556 (2025). The employee receives their full gross pay tax-free and without social contribution deductions. The employer pays flat-rate contributions of approximately 30% on top of the gross pay, covering health insurance, pension, and flat tax.
Should I opt into pension insurance as a Mini-Jobber?
By default, Mini-Jobbers are enrolled in pension insurance, but can opt out. If you stay enrolled, you pay 3.6% of your gross (the employer already pays 15%). Benefits include: earning full pension entitlements, qualifying for disability/survivor pensions, and access to Riester pension subsidies. Most Mini-Jobbers choose to opt out to maximize take-home pay.
Can I have multiple Mini-Jobs?
You can have one Mini-Job alongside a regular (sozialversicherungspflichtige) employment without any additional contributions. If you have multiple Mini-Jobs, only the first one is exempt - additional Mini-Jobs are combined with your main employment for social insurance purposes. You can have multiple Mini-Jobs without main employment, but their combined earnings must not exceed EUR 556/month.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
The €538 earnings limit, employer costs, and tax rules for marginal employment
What is a Mini-Job?
A Mini-Job (geringfügige Beschäftigung) is a job where you earn up to €538 per month. Your earnings are largely tax-free and exempt from most social insurance contributions. The employer pays flat-rate contributions of about 28% of your wages. About 6.4 million people in Germany have a Mini-Job, either as their main or side job.
Do you pay tax on a Mini-Job?
Usually no. Most mini-jobs are taxed at a flat 2% by the employer (pauschal besteuert), so you receive your full €538 without any tax deduction. Alternatively, your employer can tax it according to your tax class, but the flat rate is standard. If the mini-job is your only income, you effectively pay no tax at all.
What social insurance do Mini-Jobbers get?
Mini-Jobbers are automatically enrolled in pension insurance and can opt out. The employer pays 15% pension contribution; you pay a top-up of 3.6% (about €19 on €538). If you opt out, you lose pension credits but keep more cash. You are NOT covered by health, unemployment, or long-term care insurance through a mini-job — you need separate coverage.
Can you have a Mini-Job alongside a main job?
Yes, one mini-job alongside a regular main job is tax-free and exempt from additional social insurance. If you have a second mini-job, it is added to your main job for tax and social insurance purposes. Many employees use one mini-job to earn an extra €538 per month completely tax-free on top of their regular salary.
What happens if you earn more than €538?
If you occasionally earn above €538 due to unforeseeable reasons (illness cover, extra shift), you can exceed the limit up to twice per year without consequences. But if you regularly exceed €538, the mini-job becomes a Midi-Job or regular employment with full tax and social insurance obligations. Annual earnings must not exceed €6,456 (12 × €538).
What does the employer pay for a Mini-Job?
The employer pays about 28% on top of the mini-job wages: 15% pension insurance, 13% health insurance, 2% flat-rate tax, plus Umlagen (U1, U2, U3) and accident insurance. On a €538 mini-job, the employer pays roughly €150 in additional costs, making the total employer cost about €688 per month.
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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