Employment categories

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.

image.png

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:

image.png

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.

image.png

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:

image.png

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.