A Mini-Job is marginal employment under § 8 SGB IV where pay stays below a fixed limit (geringfügig entlohnte Beschäftigung) or the work is short-term by design. Since 1 January 2026 the earnings limit is 603 € per month. Mini-Job workers usually pay no social security contributions of their own; the employer pays flat-rate contributions. Full employee rights apply.
At a glance
- Since 1 January 2026 the earnings limit (Verdienstgrenze) is 603 € per month (7,236 € per year); it was 556 € in 2025 and is expected to reach 633 € in 2027
- The limit has been dynamically linked to the Mindestlohn since October 2022 (formula: minimum wage × 130 ÷ 3, rounded up to full euros)
- Two forms: low-pay employment (earnings limit) and short-term employment (kurzfristige Beschäftigung, at most three months or 70 working days per calendar year)
- The employer pays flat-rate contributions (around 31 % of pay for a commercial Minijob), not the worker
- Pension insurance (Rentenversicherung) is compulsory, but the worker can apply to be exempted
- Minijob workers have full employee rights: the Mindestlohn, paid leave and continued pay when sick (Entgeltfortzahlung)
Employer flat-rate contributions
- Commercial Minijob: 13 % health insurance, 15 % pension insurance, a 2 % flat-rate tax (Pauschsteuer), plus the U1, U2 and insolvency levies, together around 31 %
- Private household: 5 % each for health and pension insurance, 2 % flat-rate tax plus levies, around 15 % in total
- If the worker does not opt out, their own pension contribution is 3,6 % (the gap to the full 18,6 % rate)
FAQ
What is the earnings limit in 2026?
Since 1 January 2026 it is 603 € on monthly average, so up to 7,236 € per year. The limit rises automatically with the Mindestlohn because it is tied to it through the formula minimum wage × 130 ÷ 3.
Does a Minijob worker have to pay into the Rentenversicherung?
In principle yes: low-pay Minijobs carry compulsory pension insurance. The worker can, however, apply in writing to be exempted. Paying the contribution builds full pension entitlements and access to benefits such as rehabilitation.
What is the difference between low-pay and short-term Minijobs?
For a low-pay Minijob the earnings limit is decisive (603 €/month). A short-term Minijob (kurzfristige Beschäftigung) is capped, regardless of pay, at three months or 70 working days per calendar year and must not be carried out professionally; it is free of social security but subject to wage tax.
Do Minijob workers get leave and sick pay?
Yes. In employment law they are ordinary employees. They are entitled to the statutory minimum leave, to continued pay when sick and on public holidays (Entgeltfortzahlung), and to the Mindestlohn. Treating them worse than full-time staff is not allowed.
Last updated: August 2026
This article provides general information and is not a substitute for legal advice in individual cases.
