Fact 1: Upper earnings limit

The minimum wage rose from 12.85 euros to 13.90 euros per hour on 01.01.2026 - an increase of 8.42 %.

As the minimum wage also applies to mini-jobbers, the upper earnings limit for them has also increased: from 556.00 euros to 603.00 euros per month.

Fact 2: Taxes

As an employer, you will have to pay the following taxes on mini-jobs in the commercial sector in 2026:
13 % Contribution to health insurance
15 % Contribution to pension insurance
1.1 % Levy 1 for continued remuneration in the event of illness
0.22 % Levy 2 for maternity expenses
0.15 % Insolvency money levy
2 % Income tax
= 31,47 %

Your employee may pay a contribution of 3.6 % for his pension insurance - otherwise he receives his money gross for net.

Fact 3: Social security registration

As a commercial employer, you must submit an annual report for your mini-jobbers to the mini-job center by 15.02.2026.

Fortunately, many payroll accounting programs create this annual report automatically with the January payroll. If you do not have such a program, please use the SV-Meldeportal at http://info.sv-meldeportal.de.

Did you already know everything? Please feel free to forward this report to someone you can help.

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