Minijob – Definition, Income Threshold 2025 & Employer Obligations

A Minijob is a form of minor employment in Germany where monthly earnings must not exceed the statutory income threshold — set at €556 per month from January 2025 and dynamically linked to the minimum wage. Employees pay no income tax and generally no social security contributions; the employer bears all flat-rate levies. Despite the minor employment status, employees are fully entitled to paid holiday, continued pay during illness, and protection against unfair dismissal.

What Is a Minijob? Definition

A Minijob — officially referred to as "geringfügige Beschäftigung" (minor employment) under § 8 SGB IV (Social Code, Book Four) — is an employment relationship in which monthly earnings do not exceed a legally defined threshold. The term "minor" refers exclusively to the level of income, not to the number of hours worked or the type of activity performed.

Crucially, almost any type of work can be carried out as a Minijob — from a cashier in retail to a private tutor or a cleaner. The legal classification depends solely on the amount of monthly earnings.

Types of Minijobs

German law recognises two forms of minor employment:

Income-based minor employment — the classic form: earnings remain permanently below the income threshold. This is by far the most common type and what is generally referred to as a "Minijob" in everyday usage.

Short-term employment — time-limited: the employment is restricted to a maximum of three months or 70 working days per calendar year, regardless of earnings. A typical example is seasonal work in agriculture or tourism.

This article focuses on income-based minor employment.

Income Threshold & Hours in 2025

Current Threshold: €556 per Month

Since October 2022, the income threshold for Minijobs has been dynamically linked to the statutory minimum wage. The calculation follows this formula:

Income threshold = minimum wage × 130 hours/month

From January 2025, the minimum wage is €12.82 per hour. This gives:

€12.82 × 130 = €556 per month

Whenever the minimum wage is adjusted, the Minijob threshold rises automatically. Employers must therefore regularly check whether their Minijob employees remain below the threshold.

Important: The threshold applies to the average over the calendar year. Individual months may exceed the limit — however, unforeseeable exceedances are permitted a maximum of twice per year.

How Many Hours Can You Work in a Minijob?

There is no statutory maximum number of hours. The only decisive factor is monthly earnings. As a rough guide: at a minimum wage of €12.82, the threshold of €556 corresponds to approximately 43 working hours per month.

If wages above the minimum wage are paid, the permissible number of hours decreases accordingly. Employers are required to record the working hours of Minijob employees on a daily basis (§ 17 MiLoG, Minimum Wage Act).

Social Security Contributions & Tax — Who Pays What?

Employer Contributions at a Glance

Employers pay flat-rate contributions for Minijobs, remitted directly to the Minijob-Zentrale. The total burden amounts to approximately 30 percent of gross earnings:

All contributions are processed centrally through the Minijob-Zentrale of the Deutsche Rentenversicherung Knappschaft-Bahn-See. Registration and monthly payment of contributions must be handled exclusively through this body.

Employees: Tax Exemption & Pension Insurance

Minijob employees are generally exempt from income tax and social security contributions. However, two important exceptions apply:

Pension insurance: Minijob employees are automatically subject to pension insurance contributions — but may apply for an exemption. The employee's own contribution amounts to 3.6 percent of earnings. Opting out of the insurance obligation also means forfeiting any pension entitlements accrued through the Minijob.

Tax reporting: Although no income tax is deducted, the Minijob should still be declared in the annual income tax return — particularly when it is held alongside a taxable primary job.

Employee Rights in a Minijob

A widespread misconception: Minijob employees have fewer rights than full-time workers. This is incorrect. Under German employment law, the same statutory protections apply regardless of the scope of employment.

Holiday Entitlement

Under § 3 BUrlG (Federal Holiday Act), all employees — including Minijob employees — are entitled to paid annual leave. The entitlement is calculated proportionally based on the number of contractually agreed working days per week:

• 5 days/week: 20 days' holiday (statutory minimum)
• 3 days/week: 12 days' holiday
• 1 day/week: 4 days' holiday

Continued Pay During Illness

After six weeks of employment, Minijob employees are entitled to continued pay during illness for up to six weeks (§ 3 EFZG, Continued Remuneration Act). Employers can reclaim a portion of these costs through the U1 levy reimbursement scheme.

Protection Against Unfair Dismissal

After more than six months of employment, the Dismissal Protection Act (KSchG) applies — provided the company has more than ten employees. Dismissals must then be socially justified. In addition, the general notice periods under § 622 BGB (Civil Code) apply.

Minijob vs. Midijob — A Comparison

If monthly earnings exceed the Minijob threshold but remain below €2,000, the employee falls within the so-called transitional zone — the Midijob. This offers greater social security protection, but also means higher contributions for employees.

For employees who wish to build long-term social security entitlements, a Midijob may be more advantageous despite the deductions — particularly with regard to pension and health insurance coverage.

Employer Obligations: Step by Step

Registration with the Minijob-Zentrale

Every new Minijob hire must be registered promptly with the Minijob-Zentrale — at the latest by the start of employment. Registration is completed online via the portal of the Deutsche Rentenversicherung (www.minijob-zentrale.de).

Checklist: What Employers Need to Observe

• Registration: Register the employee with the Minijob-Zentrale (social security number required)
• Written employment contract: Not legally mandatory, but strongly recommended — protects both parties
• Comply with minimum wage: Currently €12.82/hour (as of January 2025)
• Working time documentation: Daily recording of start, end and duration of working hours (§ 17 MiLoG)
• Monthly contributions: Remit flat-rate contributions to the Minijob-Zentrale punctually
• Monitor income threshold: Check compliance whenever the minimum wage is adjusted
• Grant holiday entitlement: Calculate and document pro-rata holiday entitlement
• Payslips: Issue monthly payslips (mandatory upon the employee's request)
• Reporting obligations: Report changes (e.g. pay increases, end of employment) without delay

Frequently Asked Questions About Minijobs

What Is the Income Threshold for a Minijob in 2025?

From January 2025, the income threshold is €556 per month. It is dynamically linked to the minimum wage (€12.82/hour) and calculated using the formula "minimum wage × 130 hours". Source: § 8 SGB IV in conjunction with Minijob-Zentrale guidelines.

How Many Hours Can You Work in a Minijob?

There is no fixed statutory number of hours. At a minimum wage of €12.82, the threshold of €556 corresponds to approximately 43 working hours per month. Employees earning above the minimum wage must work fewer hours accordingly to remain below the threshold.

Does a Minijob Need to Be Declared for Tax Purposes?

Employees pay no income tax — the employer remits a flat rate of 2 percent. Nevertheless, the Minijob should be declared in the annual income tax return, particularly when held alongside a regular employment relationship.

Are Minijob Employees Entitled to Holiday?

Yes. Under § 3 BUrlG, all employees are entitled to paid annual leave — regardless of their employment type. The number of holiday days is determined by the number of working days per week.

What Happens If the Income Threshold Is Exceeded?

Occasional, unforeseeable exceedances are permissible up to twice per calendar year. If the threshold is regularly exceeded, the employment automatically becomes subject to full social security contributions. The employer must then re-register the employment relationship — and back payments may be required.

Can You Hold Multiple Minijobs at the Same Time?

Generally yes — but: an employee who holds a Minijob alongside a primary job subject to social security contributions remains in minor employment for the Minijob. However, a second Minijob alongside a primary job is aggregated with that primary job and therefore becomes subject to social security contributions. Multiple Minijobs without a primary job are also added together — the combined total must not exceed the income threshold.

How Is a Minijob Registered?

Registration is carried out exclusively through the Minijob-Zentrale (www.minijob-zentrale.de). Required information includes: the employee's social security number, tax identification number, date of birth, and details of the employment relationship (start date, earnings, hours). Registration must be completed by the start of employment at the latest.

What Is the Difference Between a Minijob and a Midijob?

A Minijob involves earnings of up to €556 per month — with no social security contributions for employees. A Midijob covers earnings between €556.01 and €2,000 per month, offering reduced but full social security coverage. A Midijob is particularly suitable for employees who wish to build pension entitlements.

Conclusion

The Minijob is a flexible form of employment — practical for employers and tax-advantageous for employees. The key is to keep track of the current income threshold: as it is linked to the minimum wage, it changes regularly. Employers should also bear in mind that Minijob employees enjoy the same statutory employment protections as all other workers — including holiday entitlement, continued pay during illness, and dismissal protection.

Those managing a large number of Minijobs should ensure that processes around hiring, documentation and payroll are clearly structured — errors in registration or inadvertent threshold exceedances can quickly lead to costly back payments.

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Sources

• SGB IV § 8 — Minor Employment. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/sgb_4/__8.html
• Minijob-Zentrale — Information for Employers. Deutsche Rentenversicherung Knappschaft-Bahn-See, 2025. https://www.minijob-zentrale.de
• Federal Holiday Act (BUrlG) § 3 — Minimum Holiday. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/burlg/__3.html
• Minimum Wage Act (MiLoG) § 17 — Documentation obligations. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/milog/__17.html
• Current minimum wage. Federal Ministry of Labour and Social Affairs (BMAS), 2025. https://www.bmas.de/DE/Arbeit/Mindestlohn/mindestlohn.html
• Minijob — Practical guide for employers. Haufe Editorial Team, 2024. https://www.haufe.de/personal/hr-management/minijob
• Minor Employment in Germany — Annual Report. Minijob-Zentrale, 2024. https://www.minijob-zentrale.de/DE/service/publikationen