A Minijob (geringfügige Beschäftigung, or marginal employment) is a special employment category in Germany applicable where an employee earns up to €603 per month (2026 threshold, indexed to the statutory minimum wage of €13.90/hour effective January 2026). The arrangement is commonly used for part-time, casual, or supplementary roles in retail, hospitality, and household services. The earnings threshold replaced the previous fixed limit of €520 following the 2022 minimum wage reform.
Employers pay flat-rate contributions of approximately 28-31 per cent of gross wages covering pension insurance, health insurance, and tax, depending on whether the arrangement is a commercial Minijob or a domestic household Minijob. The employee is generally exempt from personal income tax and reduced-rate social insurance contributions, though they retain the option to opt into full pension insurance to build entitlements.
Minijobs are administered centrally through the Minijob-Zentrale, a division of the Deutsche Rentenversicherung Knappschaft-Bahn-See. Employers must register each worker before the first working day. Multiple Minijobs with different employers are permitted provided combined earnings remain within the monthly threshold; exceeding it converts the arrangement into a Midijob or standard employment subject to full social contributions.