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Minijob Calculator

Estimate the Minijob threshold (€603, 2026) and the employer's flat-rate contributions.

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Within the Minijob threshold (€603)
Flat-rate health insurance (13%)65.00 €
Flat-rate pension insurance (15%)75.00 €
Flat-rate tax (2%)10.00 €
Levies U1 + U2 + insolvency fund (≈1.35%)7.45 €
Total contributions157.45 €
Total cost to the employer657.45 €

Since October 2022 the Minijob threshold has been tied to the minimum wage (minimum wage × 10h × 52 weeks ÷ 12 months) — 2026: €13.90/h → €603/month. The exact levy rates (U1/U2/insolvency fund) are set by the Minijob-Zentrale and can change — please verify there before relying on this for binding decisions.

Disclaimer

The templates, calculations and documents provided are for educational and assistance purposes only and do not replace tax or legal advice. Always review and test any result before production use. IT Smart Service accepts no liability for misuse, data loss, or legal, financial or technical damages arising from incorrect use.

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