# 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