Minijobs

For whom?

At Smart the highest Minijobmini-job category M13 corresponds to a salary of 603 EUR. You can find all Minijobmini-job categories for each Smart cooperative and Smart Bildungswerk here. 

Please note: Although Minijobbersmini-job docontracts are not pay contributionssubject to theregular social security systemcontributions and have noor income tax, therethe areemployer is still flatrequired to pay flat-rate contributionscontributions, on the side of the employed thatwhich will be covered from your budget. PleaseYou can find the fulltotal employment costs in the table withof employment categories.

Please note that a mini-job contract does not give you access to publicstatutory health insurance. A mini-job can be a good option for you if you already have social security coverage and work withuse Smart onto thehandle side.assignments alongside your main activity. This applies, for example, to students, people withcovered by family insurancehealth insurance, or employees.

Pension contributions

If you are employed as a mini-jobber, you can decide if you want to be into the pension fund as an employee, or not. If you chose to be be exempted from the pension insurance obligation, you have to fill out an exemption request. You'll find the document in the Smart Portal, when requesting a minijob.mini-job. 

How are pension contributions calculated on the employee and employer side?
The minimum pension insurance contribution is 32.55 EUR in total. The employer's share (i.e. the difference between your gross salary and the employment costs) is 15%.
Example: For a salary of EUR 100, the employer's contribution is 15 EUR. The remainder (32.55 EUR - 15 EUR = 17.55 EUR) is then deducted from the employee's gross salary. With a salary of EUR 165, the employer's contribution is 24.75 EUR, while the employee's contribution is then only 7.80 EUR.