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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

740


560

9


556


815

2

790


615

10,5


595


873870

3

888


690

12


645


970975

4

980


765

13


700


1.067075

5

1.076


845

14,5


755


1.170182

6

1.167


920

16


810


1.275282

7

1.261


1.000

17,25


865


1.379385

8

1.351


1.075

18,5


918


1.478485

9

1.441


1.150

20


970


1.582585

10

1.538


1.228

21,25


1.025


1.681690

11

1.630


1.305

22,5


1.080


1.780791

12

1.721


1.380

24


1.130


1.885891

13

1.817


1.460

25,25


1.175


1.9802.000

14

1.908


1.535

26,5


1.220


2.088100

15

2.005


1.615

28


1.265


2.192205

16

2.093


1.690

29,25


1.305


2.291300

17

2.184


1.765

30,5


1.345


2.385400

18

2.280


1.845

31,75


1.388


2.495505

19

2.371


1.920

33


1.425


2.599605

20

2.462


1.995

34,5


1.465


2.681705

21

2.563


2.075

36


1.510


2.736820

22

2.655


2.150

37,25


1.555


2.895920

23

2.746


2.225

28,5


1.600


2.9963.020

24

2.843


2.305

40


1.645


3.104125

25

3.078


2.495

40


1.755


3.358385

26

3.313


2.685

40


1.865


3.612640

27

3.553


2.880

40


1.975


3.874905

28

3.788


3.070

40


2.080


4.128162

29

4.264


3.455

40


2.295


4.647686

30

4.738


3.840

40


2.505


5.171210

31

5.707


4.625

40


2.920


6.220270

32

6.576


5.330

40


3.278


7.163225

33

6.696


5.428

40


3.326


7.253360

34

7.056


5.738

40


3.495


7.636755

35

7.217


5.880

40


3.572


7.639930

36

7.727


6.332

40


3.818


7.8218.490

37

8.118


6.677

40


4.000


8.778920

38

8.241


6.784

40


4.055


8.9299.055

39

8.483


7.000

40


4.165


9.195321

40

8.749


7.236

40


4.278


9.488615

41

9.279


7.704

40


4.500


10.047195

42

9.440


7.847

40


4.560


10.160375

43

9.827


8.203

40


4.740


10.606800

44

10.107


8.480

40


4.887


10.95811.105

45

10.336


8.703

40


5.005


11.166360

46

16.778


15.027

40


8.485


18.306440

47

10.718


9.080

40


5.205


11.630780

48

1.010


818

5


640


1.054110

49

1.187


940

16


820


1.288305

50

3.548


2.847

40


1.970


3.818900

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

M11

704


540

8


540


774