# 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](https://guide.smartde.coop/books/deine-anstellung/page/anstellungskategorien-smart-bildungswerk-ljO).

**\*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](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/scaled-1680-/vrNimage.png)](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/vrNimage.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](https://guide.smartde.coop/en/books/abc-of-employment/page/minijobs).

You can choose the Minijob category as well as set the pension insurance preference in the employment form: [![image.png](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/scaled-1680-/0htimage.png)](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/0htimage.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](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/scaled-1680-/K5himage.png)](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/K5himage.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](https://guide.smartde.coop/books/deine-anstellung/page/minijobs).

You can choose the Minijob category as well as set the pension insurance preference in the employment form: [![image.png](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/scaled-1680-/IBFimage.png)](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/IBFimage.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 insurance14.6% plus additional contribution
Long-term care insurance3.05 - 3.4%, with/ without child
Pension insurance18.6%
Unemployment insurance2.4%
Additional employer costscontributions 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 ](https://www.bmf-steuerrechner.de/bl/bl2024/eingabeformbl2024.xhtml)on the website of the Ministry of Finance to accurately calculate how much income tax you may need to pay.