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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.

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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

705


540

9


537


775

2

794


615

10,5


591


873

3

883


690

12


645


970

4

971


765

13


699


1.067

5

1.065


845

14,5


756


1.170

6

1.160


920

16


810


1.275

7

1.255


1.000

17,25


867


1.379

8

1.345


1.075

18,5


921


1.478

9

1.440


1.150

20


975


1.582

10

1.530


1.228

21,25


1.031


1.681

11

1.620


1.305

22,5


1.086


1.780

12

1.715


1.380

24


1.137


1.885

13

1.802


1.460

25,25


1.183


1.980

14

1.900


1.535

26,5


1.225


2.088

15

1.995


1.615

28


1.269


2.192

16

2.085


1.690

29,25


1.311


2.291

17

2.170


1.765

30,5


1.352


2.385

18

2.270


1.845

31,75


1.395


2.495

19

2.366


1.920

33


1.434


2.599

20

2.440


1.995

34,5


1.473


2.681

21

2.490


2.075

36


1.521


2.736

22

2.635


2.150

37,25


1.565


2.895

23

2.726


2.225

28,5


1.609


2.996

24

2.825


2.305

40


1.656


3.104

25

3.056


2.495

40


1.767


3.358

26

3.287


2.685

40


1.877


3.612

27

3.525


2.880

40


1.989


3.874

28

3.757


3.070

40


2.096


4.128

29

4.229


3.455

40


2.312


4.647

30

4.706


3.840

40


2.523


5.171

31

5.661


4.625

40


2.940


6.220

32

6.519


5.330

40


3.310


7.163

33

6.600


5.428

40


3.366


7.253

34

6.949


5.738

40


3.558


7.636

35

6.952


5.880

40


3.616


7.639

36

7.117


6.332

40


3.860


7.821

37

7.988


6.677

40


4.000


8.778

38

8.126


6.784

40


4.096


8.929

39

8.367


7.000

40


4.183


9.195

40

8.634


7.236

40


4.316


9.488

41

9.143


7.703

40


4.543


10.047

42

9.245


7.847

40


5.292


10.160

43

9.652


8.203

40


4.808


10.606

44

9.972


8.480

40


4.955


10.958

45

10.161


8.703

40


5.073


11.166

46

16.658


15.027

40


8.550


18.306

47

10.583


9.080

40


5.273


11.630

48

959


818

5


526


1.054

49

1.172


940

16


830


1.288

50

3.474


2.847

40


1.982


3.818

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