How high is the minijob threshold in 2026?

The minijob threshold is €603 per month in 2026 (previously €556). It's dynamically linked to the minimum wage: at €13.90 minimum wage, the formula gives a threshold of €603 per month, i.e. €7,236 a year.

How high is the minimum wage in 2026?

The statutory minimum wage rises on 1 January 2026 to €13.90 per hour. On 1 January 2027 the next step follows to €14.60. Because the minijob threshold is linked to the minimum wage, it rises automatically with it.

Do I have to tax my minijob?

Usually not yourself. The employer mostly pays a flat tax of 2%, then the minijob is tax- and contribution-free for you. Only pension insurance costs a small own contribution — from which you can be exempted on application.

What happens with a minijob alongside a main job?

The first minijob alongside a contribution-liable main job stays tax- and contribution-free. A second minijob, by contrast, is combined with the main job and taxed and charged normally. Several minijobs together may not exceed the €603 threshold, otherwise a midijob arises.

Minijob €603 & Minimum Wage €13.90 in 2026 (Germany)

A higher minimum wage in 2026 also means a higher minijob: the threshold rises to €603. For millions of minijobbers this changes how many hours fit in and what stays net. This guide shows the new figures, the tax and pension rules, and what to watch out for with a second job.

In short: The minimum wage rises in 2026 to €13.90/hour, the minijob threshold with it to €603/month (€7,236/year). The minijob is usually tax- and contribution-free for you (the employer pays a flat tax), only a small pension contribution applies — exemption possible. The first minijob alongside a main job stays free, a second is taxed along with it.

The new figures for 2026

Minimum wage: €13.90/hour (from Jan 2026), €14.60 from 2027.
Minijob threshold: €603/month = €7,236/year.

The threshold has been dynamically linked to the minimum wage since 2022: it corresponds to a weekly working time of around 10 hours at minimum wage. As the minimum wage rises, the minijob threshold rises automatically — so you can work the same hours as before, just at higher pay.

Tax and contributions: usually nothing for you

In a classic minijob, the employer bears the contributions:

Flat tax 2% — usually covered by the employer, then the wage is tax-free for you.
Health, care, unemployment insurance: no contributions for you.
Pension insurance: small own contribution (3.6%) — from which you can be exempted on application. If you stay in, you accumulate pension entitlements.

Midijob: just over the threshold

If you earn more than €603, the transition zone (midijob) begins, up to €2,000. There you pay reduced social contributions that rise slowly with increasing pay. This prevents one euro more gross from suddenly costing a lot of net.

Minijob alongside a main job

First minijob alongside a contribution-liable main job: stays tax- and contribution-free.
Second minijob: combined with the main job and taxed and charged normally.
Several minijobs without a main job: together they may not exceed the €603 — otherwise a midijob.

If you become self-employed on the side, also read Side business while employed. If you receive citizen’s benefit, see Citizen’s benefit side income.

Worked example

Student Tom works at the minimum wage of €13.90.

At €603/month: 603 / 13.90 = about 43 hours a month, i.e. roughly 10 hours/week
Tax: none (employer flat tax)
Pension contribution: 3.6% of €603 = €21.71, if not exempted

So Tom keeps about €581 net — or the full €603 with pension exemption.

Common mistakes

Slipping over €603. Just one euro more turns the minijob into a midijob.
Underestimating a second minijob. It’s fully taxed along with the main job.
Assuming pension exemption is “automatic”. It only applies on application.
Ignoring the annual threshold. If your pay fluctuates, the annual limit of €7,236 counts.

How Restio helps

Whether you’re still in a minijob or already in a midijob, whether the pension exemption pays off — small questions with concrete consequences. Restio answers them:

Check the threshold — enter hourly wage and hours, and Restio tells you whether you stay under €603.
Estimate net — Restio shows what remains with and without pension exemption.
Instant answers — ask in English or German: “How many hours can I work in a minijob in 2026?” or “Is pension exemption worth it?”

For payroll, your employer is responsible — Restio makes sure you know your own limits.

The minijob threshold grows with the minimum wage in 2026 — more pay for the same hours. Those who know the €603 threshold, the pension rule and the second-job trap extract the maximum without slipping into a midijob. Official info is at the Minijob-Zentrale.