Germany Midijob Calculator

A Minijob is capped at €603/month and the employee pays no social insurance contributions at all (aside from a small, opt-out-able pension top-up). A Midijob, also called the Übergangsbereich or Gleitzone, covers gross monthly income from €603.01 up to €2,000 for 2026. Within that band you do pay social insurance, but at a reduced rate that phases in gradually as your income rises, rather than jumping straight to the full rate the moment you cross the Minijob ceiling.

Faktor F is the legally defined figure the Gleitzone reduction formula is built around, set at 0.6619 for 2026 (calculated as 28% divided by the average combined employer+employee social insurance rate). It's what makes your reduced contribution base rise smoothly from near-zero at €603.01 to your full gross pay at €2,000, rather than using a flat percentage discount across the whole band.

No. Only your own (employee-side) contribution is reduced. Your employer always pays their normal-rate contribution calculated on your full actual gross pay, exactly as they would for any other employee. The Gleitzone reduction exists specifically to smooth the cost jump for employees crossing out of Minijob territory, not to reduce the employer's cost.

It depends on where in the band your income sits. Near the €603.01 floor, your own social insurance contribution is close to zero, so the savings versus a standard employee at the same gross are close to the full standard contribution amount. Near the €2,000 ceiling, the reduction has almost fully phased out and your contribution converges with what a standard employee pays. Enter your own gross monthly income above to see the exact euro figure.

Yes. Unlike a Minijob, which is usually taxed at a flat rate by the employer or left tax-free under certain conditions, Midijob income is treated as regular employment income for Lohnsteuer purposes and taxed via the same progressive §32a formula as any other salary, subject to your usual tax-free allowance.

Yes, both the Minijob ceiling and the Midijob ceiling have moved in recent years as part of broader minimum-wage-linked reforms, and the Faktor F is recalculated annually based on that year's average combined contribution rate. Always check the current year's published thresholds before relying on exact figures for a specific tax year.