The Minijob (geringfügige Beschäftigung) is the most common form of part-time employment in Germany. Employers take on Minijobbers to help with customer service, content, logistics or cleaning, benefiting from simplified tax and contribution procedures.

The current earnings limit and the minimum wage

The Minijob earnings limit is tied to the statutory minimum wage (Mindestlohn). With a minimum wage of €13.90 in 2026, the maximum monthly income is €603 (€7,236 a year). Employers must make sure that the hours worked multiplied by the hourly rate do not exceed the limit.

The employer's flat-rate contributions (Pauschalabgaben)

For the employee, Minijob income is usually free of tax and social contributions (if they have applied to be exempt from pension insurance). The employer, however, pays flat-rate contributions to the Minijob-Zentrale totalling around 30% or more: 15% pension insurance, 13% health insurance (if the employee has statutory health insurance), 2% flat-rate tax, plus smaller levies U1 and U2 (sickness and maternity), the insolvency benefit levy (Insolvenzgeldumlage) and accident insurance.

Employment rights: holidays, sick leave and public holidays

A common mistake is to treat Minijobbers as employees “without rights”. Under German employment law, they have all the basic rights: paid holiday (pro rata to working days), continued pay during illness (Lohnfortzahlung im Krankheitsfall, up to six weeks) and pay for public holidays that fall on working days.

Registering with the Minijob-Zentrale

Registration is done electronically through the Minijob-Zentrale (via sv.net or payroll software). The registration (Anmeldung) is submitted with the next payroll run, at the latest six weeks after employment begins; in certain sectors (construction, hospitality, cleaning, logistics and others), an immediate notification (Sofortmeldung) is required no later than the start of work. The employer asks for the employee's social security number (Sozialversicherungsnummer) and tax ID.

What to check

  • Sign a written employment contract stating the hourly rate and working hours.
  • Make sure total monthly earnings do not exceed the €603 limit.
  • Register the employee with the Minijob-Zentrale on time, and before work starts in sectors that require a Sofortmeldung.
  • Keep the mandatory working time records (Zeiterfassung) required by the Minimum Wage Act.

Example situation

A studio hired an assistant for 35 hours a month at €15 an hour, set up digital time recording and registered the contract with the Minijob-Zentrale, paying the employer's flat-rate contributions.

Next step

Minijobs give small businesses flexibility but require strict time recording, paid holidays and timely flat-rate contributions.

Official information on this topic

Checklists and examples are organisational recommendations. Requirements depend on the procedure, the city and your situation; check them with the relevant office before you act. Please discuss legal and tax questions with an authorised professional.

This article was prepared with the help of AI. The example illustrates the approach and does not describe a client case.