# 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 2026, tax class 1, without church tax, without child allowance, health insurance contribution 17,29% (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 €** **Net sum to be transferred to your bank account\* in €** **Required monthly net turnover (Total employment costs + Smart Fee) in €**
1 776 605 601 852
2 788 615 608 866
3 877 690 660 964
4 966 765 712 1.062
5 1.061 845 768 1.166
6 1.150 920 819 1.264
7 1.245 1.000 875 1.368
8 1.334 1.075 927 1.466
9 1.424 1.150 979 1.565
10 1.516 1.228 1.033 1.666
11 1.608 1.305 1.086 1.767
12 1.697 1.380 1.138 1.865
13 1.792 1.460 1.189 1.969
14 1.881 1.535 1.231 2.067
15 1.975 1.615 1.277 2.170
16 2.065 1.690 1.317 2.269
17 2.154 1.765 1.357 2.367
18 2.249 1.845 1.400 2.471
19 2.338 1.920 1.438 2.569
20 2.427 1.995 1.475 2.667
21 2.524 2.075 1.522 2.774
22 2.616 2.150 1.566 2.875
23 2.707 2.225 1.610 2.975
24 2.804 2.305 1.657 3.081
25 3.035 2.495 1.767 3.335
26 3.266 2.685 1.877 3.589
27 3.504 2.880 1.988 3.851
28 3.735 3.070 2.096 4.104
29 3.954 3.250 2.197 4.345
30 4.203 3.455 2.310 4.619
31 4.671 3.840 2.521 5.133
32 4.866 4.000 2.608 5.347
33 5.170 4.250 2.742 5.681
34 5.474 4.500 2.874 6.015
35 5.626 4.625 2.939 6.182
36 5.778 4.750 3.004 6.349
376.082 5.000 3.133 6.684
38 6.484 5.330 3.300 7.125
39 6.603 5.428 3.350 7.256
40 6.980 5.738 3.504 7.670
41 7.146 5.880 3.578 7.853
42 7.279 6.000 3.645 8.000
43 7.648 6.332 3.827 8.404
44 8.032 6.677 4.013 8.826
45 8.151 6.784 4.069 8.957
46 8.391 7.000 4.183 9.221
47 8.653 7.236 4.305 9.509
48 8.947 7.500 4.440 9.832
49 9.174 7.703 4.544 10.081
50 9.333 7.847 4.611 10.256
51 9503 8.000 4.683 10.443
52 9.729 8.203 4.778 10.691
53 10.033 8.480 4.909 11.025
54 10.256 8.703 5.027 11.270
55 10.633 9.080 5.227 11.685
5611.053 9.500 5.450 12.146
5711.553 10.000 5.715 12.696
5814.053 12.500 7.074 15.443
5916.580 15.027 8.481 18.220
6021.553 20.000 11.251 23.685
6126.553 25.000 14.025 29.179
100 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 €** **Netto- sum to be transferred to your bank account\* in €** **Required monthly net turnover (Total employment costs + Smart Fee) in €**
M1 93 71 71 102
M2 131 100 100 144
M3 215 165 165 236
M4 280 215 215 308
M5 373 286 286 410
M6 467 358 358 513
M7 560 430 430 615
M8 587 450 450 645
M9 622 480 480 684
M10 678 520 520 745
M11 704 540 540 774
M12 757 580 580 832
M13 787 603 603 865
# 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 2026, tax class 1, without church tax, without child allowance, health insurance contribution 17,29% (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 ** **Gross Wage amount in your employment contract in €** **Net- sum transferred to your bank account\* in €** **Required monthly net turnover (Total employment costs + Smart Fee) in €**
1 787 605 601 865
2 799 615 608 878
3 890 690 660 978
4 980 765 712 1.077
5 1.077 845 768 1.183
6 1.167 920 819 1.282
7 1.264 1.000 875 1.388
8 1.354 1.075 927 1.488
9 1.445 1.150 979 1.588
10 1.539 1.228 1.033 1.691
11 1.632 1.305 1.086 1.794
12 1.723 1.380 1.138 1.893
13 1.819 1.460 1.189 2.000
14 1.909 1.535 1.231 2.098
15 2.005 1.615 1.277 2.203
16 2.096 1.690 1.317 2.304
17 2.187 1.765 1.357 2.403
18 2.283 1.845 1.400 2.509
19 2.374 1.920 1.438 2.608
20 2.464 1.995 1.475 2.708
21 2.562 2.075 1.522 2.816
22 2.656 2.150 1.566 2.918
23 2.748 2.225 1.610 3.020
24 2.847 2.305 1.657 3.128
25 3.081 2.495 1.767 3.386
26 3.316 2.685 1.877 3.644
27 3.557 2.880 1.989 3.909
28 3.792 3.070 2.096 4.167
29 4.014 3.250 2.197 4.411
30 4.267 3.455 2.310 4.689
31 4.742 3.840 2.521 5.211
32 4.940 4.000 2.608 5.429
33 5.249 4.250 2.742 5.768
34 5.557 4.500 2.874 6.107
35 5.712 4.625 2.939 6.276
36 5.866 4.750 3.004 6.446
37 6.175 5.000 3.133 6.785
38 6.583 5.330 3.301 7.234
39 6.703 5.428 3.350 7.366
40 7.086 5.738 3.504 7.787
41 7.255 5.880 3.578 7.972
42 7.390 6.000 3.645 8.121
43 7.765 6.332 3.827 8.533
44 8.156 6.677 4.013 8.962
45 8.277 6.784 4.069 9.095
46 8.521 7.000 4.183 9.363
47 8.787 7.236 4.305 9.656
48 9.086 7.500 4.440 9.984
49 9.317 7.704 4.544 10.238
50 9.478 7.847 4.611 10.416
51 9.651 8.000 4.683 10.605
52 9.881 8.203 4.778 10.858
53 10.190 8.480 4.909 11.198
54 10.417 8.703 5.027 11.447
55 10.801 9.080 5.227 11.869
56 11.229 9.500 5.450 12.339
57 11.738 10.000 5.715 12.899
58 14.284 12.500 7.074 15.697
59 16.858 15.027 8.481 18.525
60 21.923 20.000 11.251 24.091
61 27.016 25.000 14.025 29.687
100 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-/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 €** **Net- sum transferred to your bank account\* in €** **Required monthly net turnover (Total employment costs + Smart Fee) in €**
M1 93 71 71 102
M2 131 100 100 144
M3 215 165 165 236
M4 280 215 215 308
M5 373 286 286 410
M6 467 358 358 513
M7 560 430 430 615
M8 587 450 450 645
M9 622 480 480 684
M10 685 520 520 745
M11 704 540 540 774
M12 760 580 580 835
M13 790 603 603 868
# 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.

# Gross, Net and Turnover When you are employed as a member at Smart, you encounter different figures: **net salary, gross salary, employer gross, and turnover**. **Net turnover:** This is the amount Smart invoices to your clients. From this amount, the **9% Smart fee** is also deducted. What remains goes into your budget. **Employer gross (total employment costs):** Also called employment costs or total costs. This is the total amount needed to finance your employment for one month in your chosen category. This amount includes your net salary, social security contributions, and income tax. From the employer gross, a first part of the social security contributions is deducted, resulting in the gross salary. **Gross salary (employee gross):** This is the amount stated in your employment contract. It is calculated as the employer gross minus a portion of the social security contributions (at least half). From the gross salary, the second part of the social security contributions as well as the wage tax are deducted, resulting in the net salary. **Net salary (employee net):** This is the amount you receive in your bank account at the end of the month. It is calculated as the gross salary minus the remaining social security contributions and income tax. Social security contributions and income tax are paid by Smart directly to the relevant authorities.