Minijob in Germany — what it is, earnings, taxes, insurance (2026)

Minijob — definition and history

Minijob (officially "geringfügige Beschäftigung") is a special form of employment in Germany with lower tax/social security obligations.

Introduced in 2003 to facilitate the conversion of "Schwarzarbeit" (under-the-table work) to legal employment. In 2024-25, approximately 7 million employees in Germany have a minijob.

Earnings limit (2026)

Year	Monthly limit	Yearly limit
2024	538 EUR	6 456 EUR
2025	538 EUR (maintained)	6 456 EUR
2026 (projected)	~556 EUR	~6 672 EUR

The limit is "dynamic" — increasing with the minimum wage (Mindestlohn). Check the current amount.

What counts as income

• Net and gross salary
• Bonuses, incentives
• 13th salary (if spread over the year)
• Holiday pay
• Sick pay (Lohnfortzahlung)
• Tips (Trinkgeld) — often NOT counted but check

Multiple minijobs

• You can work for multiple employers simultaneously
• Total from ALL minijobs <= monthly limit
• First minijob = "Hauptminijob", others = secondary

Taxes and contributions

Employee pays

Rentenversicherung (pension)

• 3.6% of minijob earnings (up to max ~20 EUR/month)
• Counts towards pension credits
• Can opt-out (Befreiung) — within 3 months of starting minijob
• Opt-out: no contributions = no pension credits from minijob

Income tax (Lohnsteuer)

ZERO standard. The employer pays 2% flat tax as an "alternative".

2% flat tax = both tax + church tax + solidarity surcharge (Soli).

Other social security

Generally ZERO for minijob:

• Krankenversicherung (KV — health): not from minijob
• Pflegeversicherung (PV — care): not from minijob
• Arbeitslosenversicherung (UI): not from minijob

This means — a minijob alone does NOT provide German health insurance.

Employer pays

• ~30% flat rate for "Minijob-Zentrale":
  • 13% Krankenversicherung
  • 15% Rentenversicherung
  • 2% flat income tax
  • Plus accident insurance (UV)
  • Plus Soli surcharge

Health insurance — critical

Minijob does NOT provide German Krankenversicherung. The employee must have health insurance from ANOTHER source:

Options for Polish citizens

• Polish NFZ — if registered as an employee in PL (primary job) + EHIC for vacations in Germany
• German Krankenversicherung — voluntary insurance or through family (Familienversicherung if spouse is insured)
• Polish private insurance
• EU EHIC card for emergencies in Germany

Familienversicherung

Free family coverage if the spouse has German Krankenversicherung. Available for:

• Spouse with a working spouse
• Children under 25 with student status

Working time limits

General principle

Minijob - flexible hours. No maximum hours specific for minijob (limit through 538 EUR/month).

With Mindestlohn 12.41 EUR/hour (2024) — 538/12.41 = ~43 hours/month.

Mindestlohn

Polish citizens MUST receive Mindestlohn (minimum wage):

• 2024: 12.41 EUR/hour
• 2025: 12.82 EUR/hour
• 2026 (planned): 13.50+ EUR/hour

Lower = illegal, can be reported.

Types of minijob

Geringfügig entlohnte Beschäftigung (regular minijob)

Standard 538 EUR/month limit. Most common.

Kurzfristige Beschäftigung (short-term)

Short-term work — max 3 months or 70 working days in a year:

• No earnings limit
• No pension/social security obligations
• Employee often without tax (depending on income)
• Used for seasonal work (agriculture, hotels, gastronomy)

Polish seasonal workers (strawberries, apples, hotels) often use this.

Where minijobs are popular

• Restaurants, kitchens, waiters
• Cleaning (private homes, offices)
• Childcare (babysitting, infants)
• Senior care (Pflege)
• Cargo handling, warehouses
• Telemarketing, call centers
• Retail, shops
• Seasonal — grape harvest, strawberries, apples
• Student side jobs

Registration of minijob

Employer's side

The employer registers the minijob with Minijob-Zentrale (central agency for minijobs):

• Form "Anmeldung" within 6 weeks of start
• Employer receives "Betriebsnummer"
• Monthly contributions paid by the employer

Employee's side

• Lohnsteuer-ID number required (with Polish address — you can apply from PL)
• Sozialversicherungsausweis (from previous German jobs or apply)
• Address in Germany (or Polish if cross-border)
• Bank account (German or European IBAN)

Payment

The employer pays weekly or monthly. With a minijob, it is ALWAYS net = gross (NO deductions except for the optional 3.6% pension).

Payment is typically to a bank account. Cash payments are allowed, but a paper trail is needed for legality.

Rights as a minijob employee

All standard employment rights

• Mindestlohn
• Paid vacation (urlop) — pro rata, typically 20 days/year for full-time × proportion
• Sick pay (Lohnfortzahlung) — 6 weeks at full pay
• Maternity leave (Mutterschutz)
• Notice period (Kündigung) — minimum 4 weeks
• Holiday pay (Urlaubsentgelt)
• 13-month salary if established practice

YOU do NOT have

• Arbeitslosengeld (unemployment) — minijob does not qualify
• Full pension credits (unless opt-in)
• Maternity benefits from Krankenversicherung (unless spouse has)

Beyond minijob — what's next

Midijob (538-2 000 EUR/month)

After exceeding the minijob limit:

• Sliding-scale social security contributions
• Lower rates than regular employment
• Full health insurance
• Pension credits proportional

Regular Vollzeit-Job

Above 2 000 EUR/month — full social security (~20% employee + 20% employer).

Polish specific scenarios

Polish citizen living in PL, working minijob in Germany (cross-border)

Many Poles live in PL and commute to Germany for minijob:

• EU freedom of movement — legal
• Health insurance: Polish NFZ from employment in PL (or EU EHIC for emergencies)
• Pension: minijob 3.6% counts towards German pension
• Tax: minijob 2% flat tax (German); Polish primary job standard PIT
• Annual: may be required to file taxes in both

Polish citizen working Vollzeit in Germany + minijob as side

• Vollzeit job = full social security
• Minijob = added income, no extra taxes (first minijob)
• Second minijob = combined with Vollzeit = full tax/social security
• Total income reporting in annual Steuererklärung

Polish student in Germany

• Student visa allows part-time work
• Minijob popular among students
• Werkstudent status (more hours, lower tax) alternative
• Student health insurance separate from minijob

Polish retiree

• Can have a minijob without affecting Polish pension (up to limits)
• 3.6% pension contribution may increase German pension in the future

Practical tips

• 538 EUR limit (2024-25), 556 EUR projected 2026
• 3.6% pension — can opt-out, but building credits is worthwhile
• DOES NOT provide health insurance — separate arrangement needed
• Mindestlohn mandatory — check your rate
• Cross-border PL-DE common for Poles near the border
• Multiple jobs OK — total up to limit
• Kurzfristige alternative for seasonal work
• Midijob next step when exceeding
• Full employment rights even in minijob
• 2% flat tax paid by the employer (not you)
• Familienversicherung if spouse insured