DEWhat does a mini-jobber cost? Employer costs 2026
Employee net (tax class 1): €603.00
A mini-jobber at the earnings limit of €603 costs the employer a total of €790.95 per month in 2026 – an overhead of 31.2 %. For mini-jobs the employer pays flat-rate contributions: 13 % health insurance, 15 % pension insurance and 2 % flat-rate tax, plus the U1/U2 and insolvency levies. The mini-jobber receives the gross amount in full if exempted from pension insurance.
In the previous year (2025) the employer cost was €792.76 – a change of −€1.81 per month.
Employer cost breakdown
How the flat-rate contributions for a mini-job break down:
| Item | Rate | Amount/month |
|---|---|---|
| Gross salary | – | €603.00 |
| Health insurance (flat rate) | 13 % | €78.39 |
| Pension insurance (flat rate) | 15 % | €90.45 |
| Flat-rate tax | 2 % | €12.06 |
| U1 levy (sickness) | 0.8 % | €4.82 |
| U2 levy (maternity) | 0.2 % | €1.33 |
| Insolvency levy | 0.2 % | €0.90 |
| Total employer cost | +31.2 % | €790.95 |
Reference assumptions: statutory health insurance (Techniker Krankenkasse), tax class 1, no children, no church tax, as of January 2026. Employer costs themselves do not depend on the tax class; U1/U2 vary by health insurer and chosen reimbursement rate.
Calculate labour costs via API
Gross to labour cost, net to gross or budget to salary: the engine behind this page is available as an API – with U1/U2 per health insurer, company pension and company car.
Labour cost calculator: from budget to salary
The reverse calculation: set your staffing budget and the calculator works out the resulting gross and net salary. Pre-filled with the cost from this page, every parameter adjustable.
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Frequently asked questions
At the earnings limit of €603: a total of €790.95. The employer pays flat-rate contributions of around 31 % – 13 % health insurance, 15 % pension insurance, 2 % flat-rate tax plus levies.