Employment categories
- Employment categories Smart eG
- Employment categories Smart Bildungswerk
- Social security contributions
Employment categories Smart eG
Here you will find the salary categories that can be selected for the employment contract with Smart eG. If you are employed by Smart Bildungswerk, please refer to the employment categories of Smart Bildungswerk.
*Important: All amounts in the table are rounded in € and refer to calculations based on the following: Year of validity 2024, tax class 1, without church tax, without child allowance, health insurance contribution 15.8% (Techniker Krankenkasse), pension insurance exemption for Minijob.
As your personal characteristics may differ from this calculation, the exact total cost of employment will be adjusted monthly in your budget. Minor differences are possible.
In the Smart Portal, you can select the employment category in the employment form. In the dropdown list you will be able to see the category number and the total employment costs including social security contributions and tax.
1. Employment categories with access to social security system
In the table below you can find further information on the gross wage and number of working hours that will be shown in your employment contract, projected net salary as well as the minimum turnover needed to request the category.
|
Cat. |
Total employment costs incl. Taxes and contributions |
|
Gross Wage amount in your employment contract in € |
Working time / week in h |
|
Net sum to be transferred to your bank account* in € |
|
Required monthly net turnover (Total employment costs + Smart Fee) in € |
|
1 |
720 |
|
560 |
9 |
|
556 |
|
790 |
|
2 |
785 |
|
615 |
10,5 |
|
595 |
|
863 |
|
3 |
875 |
|
690 |
12 |
|
645 |
|
962 |
|
4 |
965 |
|
765 |
13 |
|
700 |
|
1.060 |
|
5 |
1.060 |
|
845 |
14,5 |
|
755 |
|
1.165 |
|
6 |
1.150 |
|
920 |
16 |
|
810 |
|
1.265 |
|
7 |
1.242 |
|
1.000 |
17,25 |
|
865 |
|
1.365 |
|
8 |
1.331 |
|
1.075 |
18,5 |
|
918 |
|
1.465 |
|
9 |
1.420 |
|
1.150 |
20 |
|
970 |
|
1.560 |
|
10 |
1.515 |
|
1.228 |
21,25 |
|
1.025 |
|
1.665 |
|
11 |
1.605 |
|
1.305 |
22,5 |
|
1.080 |
|
1.765 |
|
12 |
1.695 |
|
1.380 |
24 |
|
1.130 |
|
1.865 |
|
13 |
1.790 |
|
1.460 |
25,25 |
|
1.175 |
|
1.965 |
|
14 |
1.880 |
|
1.535 |
26,5 |
|
1.220 |
|
2.065 |
|
15 |
1.975 |
|
1.615 |
28 |
|
1.265 |
|
2.170 |
|
16 |
2.062 |
|
1.690 |
29,25 |
|
1.305 |
|
2.265 |
|
17 |
2.151 |
|
1.765 |
30,5 |
|
1.345 |
|
2.365 |
|
18 |
2.246 |
|
1.845 |
31,75 |
|
1.390 |
|
2.468 |
|
19 |
2.335 |
|
1.920 |
33 |
|
1.425 |
|
2.565 |
|
20 |
2.425 |
|
1.995 |
34,5 |
|
1.465 |
|
2.665 |
|
21 |
2.525 |
|
2.075 |
36 |
|
1.510 |
|
2.775 |
|
22 |
2.615 |
|
2.150 |
37,25 |
|
1.555 |
|
2.875 |
|
23 |
2.705 |
|
2.225 |
38,5 |
|
1.600 |
|
2.975 |
|
24 |
2.800 |
|
2.305 |
40 |
|
1.645 |
|
3.080 |
|
25 |
3.032 |
|
2.495 |
40 |
|
1.755 |
|
3.335 |
|
26 |
3.263 |
|
2.685 |
40 |
|
1.865 |
|
3.586 |
|
27 |
3.500 |
|
2.880 |
40 |
|
1.975 |
|
3.846 |
|
28 |
3.731 |
|
3.070 |
40 |
|
2.080 |
|
4.100 |
|
29 |
4.200 |
|
3.455 |
40 |
|
2.295 |
|
4.615 |
|
30 |
4.667 |
|
3.840 |
40 |
|
2.505 |
|
5.130 |
|
31 |
5.621 |
|
4.625 |
40 |
|
2.920 |
|
6.180 |
|
32 |
6.477 |
|
5.330 |
40 |
|
3.278 |
|
7.120 |
|
33 |
6.596 |
|
5.428 |
40 |
|
3.325 |
|
7.250 |
|
34 |
6.950 |
|
5.738 |
40 |
|
3.495 |
|
7.640 |
|
35 |
7.108 |
|
5.880 |
40 |
|
3.572 |
|
7.810 |
|
36 |
7.610 |
|
6.332 |
40 |
|
3.820 |
|
8.365 |
|
37 |
7.994 |
|
6.677 |
40 |
|
4.000 |
|
8.785 |
|
38 |
8.115 |
|
6.784 |
40 |
|
4.055 |
|
8.920 |
|
39 |
8.353 |
|
7.000 |
40 |
|
4.165 |
|
9.180 |
|
40 |
8.615 |
|
7.236 |
40 |
|
4.275 |
|
9.467 |
|
41 |
9.136 |
|
7.703 |
40 |
|
4.495 |
|
10.040 |
|
42 |
9.295 |
|
7.847 |
40 |
|
4.560 |
|
10.215 |
|
43 |
9.675 |
|
8.203 |
40 |
|
4.740 |
|
10.635 |
|
44 |
9.950 |
|
8.480 |
40 |
|
4.885 |
|
10.935 |
|
45 |
10.175 |
|
8.703 |
40 |
|
5.005 |
|
11.181 |
|
46 |
16.500 |
|
15.027 |
40 |
|
8.485 |
|
18.135 |
|
47 |
10.550 |
|
9.080 |
40 |
|
5.205 |
|
11.595 |
|
48 |
995 |
|
818 |
5 |
|
640 |
|
1.095 |
|
49 |
1.170 |
|
940 |
16 |
|
820 |
|
1.290 |
|
50 |
3.495 |
|
2.847 |
40 |
|
1.970 |
|
3.840 |
|
100 |
0 |
|
0 |
0 |
|
0 |
|
0 |
2. Minijob categories (without access to health and unemployment insurance)
The calculations of the total costs are based on a Minijob that is exempt from pension insurance. If no exemption is desired, the net payment amount is reduced. You can find out more about exemption and Minijobs here.
You can choose the Minijob category as well as set the pension insurance preference in the employment form:
|
Category |
Total employment costs incl. Taxes and contributions |
|
Gross Wage amount in your employment contract in € |
Working time / week in h |
|
Netto- sum to be transferred to your bank account* in € |
|
Required monthly net turnover (Total employment costs + Smart Fee) in € |
|
M1 |
93 |
|
71 |
1 |
|
71 |
|
102 |
|
M2 |
131 |
|
100 |
1,5 |
|
100 |
|
144 |
|
M3 |
215 |
|
165 |
2,5 |
|
165 |
|
236 |
|
M4 |
280 |
|
215 |
3 |
|
215 |
|
308 |
|
M5 |
373 |
|
286 |
5 |
|
286 |
|
410 |
|
M6 |
467 |
|
358 |
6 |
|
358 |
|
513 |
|
M7 |
560 |
|
430 |
7 |
|
430 |
|
615 |
|
M8 |
587 |
|
450 |
8 |
|
450 |
|
645 |
|
M9 |
622 |
|
480 |
8 |
|
480 |
|
684 |
|
M10 |
678 |
|
520 |
8 |
|
520 |
|
745 |
|
M11 |
704 |
|
540 |
8 |
|
540 |
|
774 |
Employment categories Smart Bildungswerk
Here you will find the salary categories that can be selected for the employment contract with Smart Bildungswerk.
*Important: All amounts in the table are rounded in € and refer to calculations based on the following: Year of validity 2024, tax class 1, without church tax, without child allowance, health insurance contribution 15.8% (Techniker Krankenkasse), pension insurance exemption for Minijob.
As your personal characteristics may differ from this calculation, the exact total cost of employment will be adjusted monthly in your budget. Minor differences are possible.
In the Smart Portal, you can select the employment category in the employment form. In the dropdown list you will be able to see the category number and the total employment costs including social security contributions and tax.
1. Employment categories with access to social security system
In the table below you can find further information on the gross wage and number of working hours that will be shown in your employment contract, projected net salary as well as the minimum turnover needed to request the category.
|
Category |
Total employment costs incl. Taxes and contributions BW |
|
Gross Wage amount in your employment contract in € |
Working time / week in h |
|
Net- sum transferred to your bank account* in € |
|
Required monthly net turnover (Total employment costs + Smart Fee) in € |
|
1 |
740 |
|
560 |
9 |
|
556 |
|
815 |
|
2 |
790 |
|
615 |
10,5 |
|
595 |
|
870 |
|
3 |
888 |
|
690 |
12 |
|
645 |
|
975 |
|
4 |
980 |
|
765 |
13 |
|
700 |
|
1.075 |
|
5 |
1.076 |
|
845 |
14,5 |
|
755 |
|
1.182 |
|
6 |
1.167 |
|
920 |
16 |
|
810 |
|
1.282 |
|
7 |
1.261 |
|
1.000 |
17,25 |
|
865 |
|
1.385 |
|
8 |
1.351 |
|
1.075 |
18,5 |
|
918 |
|
1.485 |
|
9 |
1.441 |
|
1.150 |
20 |
|
970 |
|
1.585 |
|
10 |
1.538 |
|
1.228 |
21,25 |
|
1.025 |
|
1.690 |
|
11 |
1.630 |
|
1.305 |
22,5 |
|
1.080 |
|
1.791 |
|
12 |
1.721 |
|
1.380 |
24 |
|
1.130 |
|
1.891 |
|
13 |
1.817 |
|
1.460 |
25,25 |
|
1.175 |
|
2.000 |
|
14 |
1.908 |
|
1.535 |
26,5 |
|
1.220 |
|
2.100 |
|
15 |
2.005 |
|
1.615 |
28 |
|
1.265 |
|
2.205 |
|
16 |
2.093 |
|
1.690 |
29,25 |
|
1.305 |
|
2.300 |
|
17 |
2.184 |
|
1.765 |
30,5 |
|
1.345 |
|
2.400 |
|
18 |
2.280 |
|
1.845 |
31,75 |
|
1.388 |
|
2.505 |
|
19 |
2.371 |
|
1.920 |
33 |
|
1.425 |
|
2.605 |
|
20 |
2.462 |
|
1.995 |
34,5 |
|
1.465 |
|
2.705 |
|
21 |
2.563 |
|
2.075 |
36 |
|
1.510 |
|
2.820 |
|
22 |
2.655 |
|
2.150 |
37,25 |
|
1.555 |
|
2.920 |
|
23 |
2.746 |
|
2.225 |
28,5 |
|
1.600 |
|
3.020 |
|
24 |
2.843 |
|
2.305 |
40 |
|
1.645 |
|
3.125 |
|
25 |
3.078 |
|
2.495 |
40 |
|
1.755 |
|
3.385 |
|
26 |
3.313 |
|
2.685 |
40 |
|
1.865 |
|
3.640 |
|
27 |
3.553 |
|
2.880 |
40 |
|
1.975 |
|
3.905 |
|
28 |
3.788 |
|
3.070 |
40 |
|
2.080 |
|
4.162 |
|
29 |
4.264 |
|
3.455 |
40 |
|
2.295 |
|
4.686 |
|
30 |
4.738 |
|
3.840 |
40 |
|
2.505 |
|
5.210 |
|
31 |
5.707 |
|
4.625 |
40 |
|
2.920 |
|
6.270 |
|
32 |
6.576 |
|
5.330 |
40 |
|
3.278 |
|
7.225 |
|
33 |
6.696 |
|
5.428 |
40 |
|
3.326 |
|
7.360 |
|
34 |
7.056 |
|
5.738 |
40 |
|
3.495 |
|
7.755 |
|
35 |
7.217 |
|
5.880 |
40 |
|
3.572 |
|
7.930 |
|
36 |
7.727 |
|
6.332 |
40 |
|
3.818 |
|
8.490 |
|
37 |
8.118 |
|
6.677 |
40 |
|
4.000 |
|
8.920 |
|
38 |
8.241 |
|
6.784 |
40 |
|
4.055 |
|
9.055 |
|
39 |
8.483 |
|
7.000 |
40 |
|
4.165 |
|
9.321 |
|
40 |
8.749 |
|
7.236 |
40 |
|
4.278 |
|
9.615 |
|
41 |
9.279 |
|
7.704 |
40 |
|
4.500 |
|
10.195 |
|
42 |
9.440 |
|
7.847 |
40 |
|
4.560 |
|
10.375 |
|
43 |
9.827 |
|
8.203 |
40 |
|
4.740 |
|
10.800 |
|
44 |
10.107 |
|
8.480 |
40 |
|
4.887 |
|
11.105 |
|
45 |
10.336 |
|
8.703 |
40 |
|
5.005 |
|
11.360 |
|
46 |
16.778 |
|
15.027 |
40 |
|
8.485 |
|
18.440 |
|
47 |
10.718 |
|
9.080 |
40 |
|
5.205 |
|
11.780 |
|
48 |
1.010 |
|
818 |
5 |
|
640 |
|
1.110 |
|
49 |
1.187 |
|
940 |
16 |
|
820 |
|
1.305 |
|
50 |
3.548 |
|
2.847 |
40 |
|
1.970 |
|
3.900 |
|
100 |
0 |
|
0 |
0 |
|
0 |
|
0 |
2. Minijob categories (without access to health and unemployment insurance)
The calculations of the total costs are based on a Minijob that is exempt from pension insurance. If no exemption is desired, the net payment amount is reduced. You can find out more about exemption and Minijobs here.
You can choose the Minijob category as well as set the pension insurance preference in the employment form:
|
Category |
Total employment costs incl. Taxes and contributions BW |
|
Gross Wage amount in your employment contract in € |
Working time / week in h |
|
Net- sum transferred to your bank account* in € |
|
Required monthly net turnover (Total employment costs + Smart Fee) in € |
|
M1 |
93 |
|
71 |
1 |
|
71 |
|
102 |
|
M2 |
131 |
|
100 |
1,5 |
|
100 |
|
144 |
|
M3 |
215 |
|
165 |
2,5 |
|
165 |
|
236 |
|
M4 |
280 |
|
215 |
3 |
|
215 |
|
308 |
|
M5 |
373 |
|
286 |
5 |
|
286 |
|
410 |
|
M6 |
467 |
|
358 |
6 |
|
358 |
|
513 |
|
M7 |
560 |
|
430 |
7 |
|
430 |
|
615 |
|
M8 |
587 |
|
450 |
8 |
|
450 |
|
645 |
|
M9 |
622 |
|
480 |
8 |
|
480 |
|
684 |
|
M10 |
685 |
|
520 |
8 |
|
520 |
|
745 |
|
M11 |
704 |
|
540 |
8 |
|
540 |
|
774 |
Social security contributions
If you are employed (for the duration of the employment contract), social security contributions and income tax will be deducted from your earnings and paid by the cooperative. Both the employer and employee contributions are paid by the member.
How much income per month is invested in an employment can be freely decided on the basis of employment categories.
The social security contributions are made up as follows:
| Public health insurance | 14.6% plus additional contribution |
| Long-term care insurance | 3.05 - 3.4%, with/ without child |
| Pension insurance | 18.6% |
| Unemployment insurance | 2.4% |
| Additional employer costs | contributions variable between 0.5% and 3.5% |
| Income tax | progressive, depending on income |
The basic tax-free allowance for income tax (Grundfreibetrag) changes every year and depends on your personal characteristics. Use the income tax calculator on the website of the Ministry of Finance to accurately calculate how much income tax you may need to pay.