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 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. 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 3 5 5.626 4.625 2.939 6.182 36 5.778 4.750 3.004 6.349 37 6.082 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 56 11.053   9.500   5.450   12.146 57 11.553     10.000     5.715     12.696   58 14.053     12.500   7.074   15.443 59 16.580 15.027   8.481 18.220   60 21.553 20.000   11.251 23.685   61 26.553   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 . 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 € 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. 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 . 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 € 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 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. 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.