Mindestlohn und Minijob-Grenze 2026: Das gilt für Arbeitgeber

On January 1, 2026, the statutory minimum wage (Mindestlohn) rose to 13.90 euros, and with it the mini-job threshold automatically climbed to 603 euros. Another step follows in 2027. For you as an employer this means: employment contracts, working hours, and payroll all need a review now. We explain which values apply, how the two thresholds are linked, and what to watch out for so that your mini-job doesn't unintentionally become subject to social security contributions.

Minimum wage 2026 and 2027: the new figures

The statutory minimum wage rose on January 1, 2026, from 12.82 euros to 13.90 euros per hour. On January 1, 2027, the next increase to 14.60 euros follows. Both steps go back to a decision by the Minimum Wage Commission (Mindestlohnkommission), which the federal government implemented by statutory order.

The minimum wage applies across the board to almost all employees in Germany, regardless of industry or company size. So it affects not only full-time staff but explicitly also the roughly 6.9 million mini-jobbers. Anyone who has so far paid exactly the minimum wage must raise their employees' hourly pay by the start of the year at the latest.

Mini-job threshold 2026: 603 euros instead of 556 euros

Since October 2022, the earnings threshold for mini-jobs, the so-called marginal earnings limit (Geringfügigkeitsgrenze), has been dynamically linked to the minimum wage. When the minimum wage rises, the mini-job threshold rises automatically. This is meant to ensure that a mini-job can still cover around ten hours a week without losing its status.

The threshold is calculated using a fixed formula: minimum wage times 130 divided by 3, rounded up to full euros. This gives the following values:

• 2025: minimum wage 12.82 euros, mini-job threshold 556 euros per month
• 2026: minimum wage 13.90 euros, mini-job threshold 603 euros per month
• 2027: minimum wage 14.60 euros, mini-job threshold 633 euros per month

In terms of hours, the maximum working time in a mini-job therefore stays almost constant at around 43.3 hours per month or roughly ten hours per week. Your employees can earn more in 2026 than before, without anything changing in the time commitment.

Tip: The 603 euros is a monthly limit. Over the year, a mini-jobber may therefore earn up to 7,236 euros in 2026. If earnings fluctuate across the months, it's this annual view that counts, not each individual month.

When earnings slip above 603 euros

The most important pitfall for employers: if a mini-jobber regularly earns more than 603 euros a month, the employment is no longer a mini-job but falls into the transition zone, the so-called midi-job. This makes proportional social security contributions due for both employer and employee.

The transition zone (Übergangsbereich) lies in 2026 between 603.01 euros and 2,000 euros a month. Within this corridor, the employee's contribution shares rise gradually, so the step out of the mini-job doesn't suddenly get expensive. Even so, you should calculate carefully before giving a mini-jobber more hours.

An occasional, unforeseeable exceeding of the limit is harmless: up to twice within a twelve-month period, earnings may exceed the monthly threshold, for instance to cover for a sick colleague. In these exceptional months, even up to double the threshold is allowed. If, however, you plan for permanently higher earnings, there's no way around correctly classifying the job as a midi-job.

What a mini-job costs the employer in 2026

The basic contribution structure for commercial mini-jobs does not change in 2026, only the assessment base rises with wages. As an employer, you pay flat-rate contributions for a commercial mini-job to the Mini-Job Centre (Minijob-Zentrale):

• 13 percent flat-rate contribution to health insurance
• 15 percent flat-rate contribution to pension insurance
• 2 percent uniform flat-rate tax (covering income tax, church tax, and the solidarity surcharge)
• on top of this come the levies U1 (illness) and U2 (maternity) as well as the insolvency benefit levy

Important: mini-jobbers are generally subject to pension insurance but can be exempted on request. Those who are not exempt pay the employee's share to pension insurance themselves and thereby build up full pension entitlements.

What you as an employer should do now

To make the turn of the year run smoothly, a quick check of your employment relationships is worthwhile:

1. Check hourly wages: if the agreed hourly wage is below 13.90 euros, you must raise it on January 1, 2026. The minimum wage is the absolute floor.
2. Adjust mini-job contracts: if a fixed number of hours is agreed in the contract, the higher minimum wage can push monthly earnings above 603 euros. Then you must either reduce the hours or convert the mini-job into a midi-job.
3. Keep the earnings threshold in view: check whether your mini-jobbers stay below 603 euros on a monthly average with the new wages.
4. Ensure documentation: you must continue to record mini-jobbers' working hours. This applies especially when your calculation is tight against the earnings threshold.

Tip: If you want to keep the working time unchanged, calculate backwards. At 603 euros and an hourly wage of 13.90 euros, that's around 43.3 hours a month. Enter the permissible number of hours in the contract, rather than a fixed monthly amount that will be breached again at the next minimum wage increase.

Mini-job, midi-job, or permanent position – we keep track

Whether an employment relationship is still a mini-job, slips into the transition zone, or is better run as regular part-time work depends on a few euros a month and can have expensive consequences if classified wrongly. At Buchführungsheld, real bookkeepers check your payroll, keep an eye on the earnings thresholds, and get in touch before a mini-job unnoticed becomes a job subject to social security. You just upload your documents, we take care of the rest for a fixed price. Unsure how to correctly run payroll for your helpers in 2026? Book a free initial consultation, and we'll look at your contracts together.

Frequently asked questions

How high is the mini-job threshold in 2026?

The earnings threshold for mini-jobs is 603 euros a month in 2026. Through its link to the minimum wage, which rose to 13.90 euros, it was raised from the previous 556 euros. In 2027, it rises further to 633 euros along with the minimum wage of 14.60 euros.

Do I have to cut my mini-jobbers' hours in 2026?

Only if the previous monthly earnings would rise above 603 euros with the new minimum wage. If a fixed number of hours is agreed in the contract, you can usually keep it, because the earnings threshold has risen too. If a fixed monthly amount is agreed, you should recalculate the permissible number of hours.

What happens if a mini-jobber earns more than 603 euros?

Then it is no longer a mini-job but a midi-job in the transition zone between 603.01 and 2,000 euros. There, proportional social security contributions apply, rising gradually for employees. An occasional, unforeseeable exceeding up to twice a year, on the other hand, has no consequences.

Do the contributions for employers change in 2026?

The flat rates stay the same: 13 percent health insurance, 15 percent pension insurance, and 2 percent flat-rate tax, plus the levies. But because wages rise, the assessment base and thus the absolute amount you pay to the Mini-Job Centre increase.