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,~~2026, tax class 1, without church tax, without child allowance, health insurance contribution ~~15.8%~~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 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 €

~~740~~

~~560~~

9787

~~556~~605

~~815~~601

865

~~790~~799

615

~~10,5~~608

~~595~~878

~~870~~

~~888~~890

690

12660

~~645~~978

~~975~~

980

765

13712

~~700~~1.077

~~1.075~~

1.~~076~~077

845

~~14,5~~768

~~755~~1.183

~~1.182~~

1.167

920

16819

~~810~~

1.282

1.~~261~~264

1.000

~~17,25~~875

~~865~~1.388

~~1.385~~

1.~~351~~354

1.075

~~18,5~~927

~~918~~1.488

~~1.485~~

1.~~441~~445

1.150

20979

~~970~~1.588

~~1.585~~

1.~~538~~539

1.228

~~21,25~~1.033

1.~~025~~691

~~1.690~~

~~1.630~~

1.~~305~~

~~22,5~~

~~1.080~~

~~1.791~~

~~1.721~~

~~1.380~~

~~1.130~~

~~1.891~~

~~1.817~~

~~1.460~~

~~25,25~~

~~1.175~~

~~2.000~~

~~1.908~~

~~1.535~~

~~26,5~~

~~1.220~~

~~2.100~~

~~2.005~~

~~1.615~~

~~1.265~~

~~2.205~~

~~2.093~~

~~1.690~~

~~29,25~~632

1.305

~~2.300~~1.086

1.794

1712

1.723

1.380

1.138

1.893

1.819

1.460

1.189

2.~~184~~000

1.909

1.535

1.231

2.098

2.005

1.615

1.277

2.203

2.096

1.690

1.317

2.304

2.187

1.765

~~30,5~~1.357

~~1.345~~2.403

~~2.400~~

2.~~280~~283

1.845

~~31,75~~1.400

~~1.388~~2.509

~~2.505~~

2.~~371~~374

1.920

331.438

~~1.425~~2.608

~~2.605~~

2.~~462~~464

1.995

~~34,5~~1.475

~~1.465~~2.708

~~2.705~~

2.~~563~~562

2.075

361.522

~~1.510~~2.816

~~2.820~~

2.~~655~~656

2.150

~~37,25~~1.566

~~1.555~~2.918

~~2.920~~

2.~~746~~748

2.225

~~28,5~~1.610

~~1.600~~

3.020

2.~~843~~847

2.305

401.657

~~1.645~~3.128

~~3.125~~

3.~~078~~081

2.495

401.767

~~1.755~~3.386

~~3.385~~

3.~~313~~316

2.685

401.877

~~1.865~~3.644

~~3.640~~

3.~~553~~557

2.880

401.989

~~1.975~~3.909

~~3.905~~

3.~~788~~792

3.070

402.096

4.167

4.014

3.250

2.~~080~~197

4.~~162~~411

2930

4.~~264~~267

3.455

402.310

~~2.295~~4.689

~~4.686~~

3031

4.~~738~~742

3.840

402.521

~~2.505~~5.211

~~5.210~~

3132

~~5.707~~

4.~~625~~

~~2.920~~

~~6.270~~

~~6.576~~

~~5.330~~

~~3.278~~

~~7.225~~

~~6.696~~

~~5.428~~

~~3.326~~

~~7.360~~

~~7.056~~

~~5.738~~

~~3.495~~

~~7.755~~

~~7.217~~

~~5.880~~

~~3.572~~

~~7.930~~

~~7.727~~

~~6.332~~

~~3.818~~

~~8.490~~

~~8.118~~

~~6.677~~

40940

4.000

~~8.920~~2.608

~~8.241~~

~~6.784~~5.429

405.249

4.~~055~~

~~9.055~~

~~8.483~~

~~7.000~~

40250

~~4.165~~

~~9.321~~

~~8.749~~

~~7.236~~

402.742

~~4.278~~5.768

~~9.615~~

~~9.279~~

~~7.704~~34

405.557

4.500

~~10.195~~2.874

~~9.440~~

~~7.847~~6.107

405.712

4.~~560~~625

~~10.375~~2.939

~~9.827~~

~~8.203~~6.276

405.866

4.~~740~~750

~~10.800~~3.004

6.446

4437

~~10.107~~6.175

5.000

3.133

6.785

6.583

5.330

3.301

7.234

6.703

5.428

3.350

7.366

7.086

5.738

3.504

7.787

7.255

5.880

3.578

7.972

7.390

6.000

3.645

8.~~480~~121

407.765

6.332

3.827

8.533

8.156

6.677

4.~~887~~

~~11.105~~

~~10.336~~

~~8.703~~

~~5.005~~

~~11.360~~

~~16.778~~

~~15.027~~

40013

8.~~485~~962

8.277

~~18.440~~6.784

~~10.718~~4.069

9.~~080~~095

408.521

~~5.205~~

~~11.780~~

~~1.010~~

~~818~~

57.000

~~640~~

~~1.110~~

~~1.187~~

~~940~~

~~820~~

~~1.305~~

~~3.548~~

~~2.847~~

404.183

~~1.970~~9.363

8.787

~~3.900~~7.236

~~100~~

04.305

9.656

9.086

7.500

4.440

9.984

9.317 7.704 4.544 10.238

9.478 7.847 4.611 10.416

9.651 8.000 4.683 10.605

9.881 8.203 4.778 10.858

10.190 8.480 4.909 11.198

10.417 8.703 5.027 11.447

10.801 9.080 5.227 11.869

11.229 9.500 5.450 12.339

11.738 10.000 5.715 12.899

14.284 12.500 7.074 15.697

16.858 15.027 8.481 18.525

21.923 20.000 11.251 24.091

27.016 25.000 14.025 29.687

100

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 €

~~Working time / week in h~~

Net- sum transferred to your bank account* in €

Required monthly net turnover (Total employment costs + Smart Fee) in €

102

131

100

~~1,5~~

100

144

215

165

~~2,5~~

165

236

280

215

308

373

286

410

467

358

513

560

430

615

587

450

645

622

480

684

M10

685

520

745

M11

704

540

774

M12

760

580

835

M13

790

603

868