Minijob Alongside Your Main Job in Germany 2026

The Basic Rule: One Minijob Stays Tax-Free

A Minijob (geringfuegige Beschaeftigung) alongside a social-insurance-obligatory main job (sozialversicherungspflichtige Hauptbeschaeftigung) enjoys privileged tax treatment. The Minijob employer pays a flat-rate package of approximately 31.6% of your gross pay to the Minijob-Zentrale, covering health insurance (13%), pension insurance (15%), income tax (2%), and other levies. For you as the employee, this means:

• No income tax deducted from your Minijob earnings
• No social insurance contributions (except optional pension insurance)
• No impact on your tax return; the Minijob does not need to be declared
• No change in the deductions on your main job payslip

The current earnings limit is 538 euros per month (as of January 2025), which is dynamically linked to the statutory minimum wage. The annual limit is 6,456 euros. An occasional overshoot of up to 2 months per year is permitted as long as the annual total stays within bounds.

Flat-Rate Contributions Paid by the Employer

For you, gross equals net. The 2% flat-rate tax can theoretically be passed on to the employee, but in practice it is almost always borne by the employer.

Social Insurance: Minijob Is Not Added to Your Main Job

The Minijob is not combined with your main job for social insurance purposes:

• Health insurance: No additional contributions. You remain insured through your main job.
• Care insurance: No contributions from the Minijob.
• Unemployment insurance: No contributions, but also no entitlements from the Minijob.
• Pension insurance: Special case – see below.

Pension Insurance: Should You Opt In or Out?

Since 2013, Minijobs are pension-insured by default. You can opt out (Befreiung), but there are good reasons to stay in:

• Your cost: 3.6% of gross (at 538 euros = approximately 19 euros/month)
• Benefits: Full months toward pension waiting periods (e.g., 5 years for standard old-age pension), eligibility for disability pension, rehabilitation benefits, and Riester subsidy eligibility
• Downside: The actual pension increase is modest (approximately 5-6 euros monthly pension per year of contribution)

If you still need waiting-period months for your pension or want Riester eligibility, keeping pension insurance active is generally worthwhile for a cost of under 20 euros per month.

The Critical Rule: Two Minijobs Alongside Your Main Job

This is where many expats make costly mistakes. While one Minijob beside your main job is privileged, a second Minijob is combined with your main job for both tax and social insurance purposes:

• The second Minijob is taxed in Tax Class VI, the highest rate with no basic allowance.
• Full social insurance contributions apply to the second Minijob (health, pension, care, unemployment).
• The second Minijob must be declared on your tax return.

For example: if you earn 400 euros in a second Minijob, after Tax Class VI taxation and full social insurance, only about 260-280 euros remain as net pay. This dramatically reduces the attractiveness of a second side job.

Employment Law: What to Watch Out For

• Check your employment contract: Many contracts require you to report or obtain approval for secondary employment (Nebentaetigkeitsanzeige).
• Working time limits: Total hours (main job + Minijob) must not exceed 48 hours per week on average under the Working Time Act (ArbZG).
• Non-compete: A Minijob with a direct competitor is generally prohibited.
• Performance: The Minijob must not impair your performance in your main job.
• Minijob employment rights: Minijobbers have the same rights as full-time employees: paid vacation, sick pay continuation, holiday pay, and maternity protection.

Midijob as an Alternative (538 to 2,000 Euros)

If you want to earn more than 538 euros in your side job, you enter the Midijob (Uebergangsbereich) range from 538.01 to 2,000 euros. This means:

• The Midijob is taxed in Tax Class VI (second employment).
• Social insurance contributions are reduced for the employee, scaling from near 0% at 538 euros to the full rate at 2,000 euros.
• Full pension entitlements are credited despite reduced contributions.

Tax Overview at a Glance

Key Takeaways for Expats

• One Minijob alongside a main job is tax-free and social-insurance-free for the employee: gross equals net.
• The earnings limit is 538 euros per month (linked to the minimum wage).
• A second Minijob loses its privileged status and is combined with your main job for tax (Class VI) and social insurance.
• Check your employment contract for secondary employment clauses before starting a Minijob.
• Consider keeping pension insurance active for under 20 euros per month to build pension entitlements.
• Minijobbers have the same employment rights as full-time employees, including paid vacation, sick pay, and maternity protection.