# 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** **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](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