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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 2024,2026, 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.

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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

9787


556605


815601


865

2

790799


615


10,5608


595878


870

3

888890


690


12660


645978


975

4

980


765


13712


7001.077


1.075

5

1.076077


845


14,5768


7551.183


1.182

6

1.167


920


16819


810


1.282

7

1.261264


1.000


17,25875


8651.388


1.385

8

1.351354


1.075


18,5927


9181.488


1.485

9

1.441445


1.150


20979


9701.588


1.585

10

1.538539


1.228


21,251.033


1.025691


1.690

11

1.630


1.305

22,5


1.080


1.791

12

1.721


1.380

24


1.130


1.891

13

1.817


1.460

25,25


1.175


2.000

14

1.908


1.535

26,5


1.220


2.100

15

2.005


1.615

28


1.265


2.205

16

2.093


1.690

29,25632


1.305


2.3001.086


1.794

1712

1.723


1.380


1.138


1.893

13

1.819


1.460


1.189


2.184000

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


30,51.357


1.3452.403


2.400

18

2.280283


1.845


31,751.400


1.3882.509


2.505

19

2.371374


1.920


331.438


1.4252.608


2.605

20

2.462464


1.995


34,51.475


1.4652.708


2.705

21

2.563562


2.075


361.522


1.5102.816


2.820

22

2.655656


2.150


37,251.566


1.5552.918


2.920

23

2.746748


2.225


28,51.610


1.600


3.020

24

2.843847


2.305


401.657


1.6453.128


3.125

25

3.078081


2.495


401.767


1.7553.386


3.385

26

3.313316


2.685


401.877


1.8653.644


3.640

27

3.553557


2.880


401.989


1.9753.909


3.905

28

3.788792


3.070


402.096


4.167

29

4.014


3.250


2.080197


4.162411

2930

4.264267


3.455


402.310


2.2954.689


4.686

3031

4.738742


3.840


402.521


2.5055.211


5.210

3132

5.707


4.625

40


2.920


6.270

32

6.576


5.330

40


3.278


7.225

33

6.696


5.428

40


3.326


7.360

34

7.056


5.738

40


3.495


7.755

35

7.217


5.880

40


3.572


7.930

36

7.727


6.332

40


3.818


8.490

37

8.118


6.677

40940


4.000


8.9202.608

38

8.241


6.7845.429

33

405.249


4.055


9.055

39

8.483


7.000

40250


4.165


9.321

40

8.749


7.236

402.742


4.2785.768


9.615

41

9.279


7.70434

405.557


4.500


10.1952.874

42

9.440


7.8476.107

35

405.712


4.560625


10.3752.939

43

9.827


8.2036.276

36

405.866


4.740750


10.8003.004


6.446

4437

10.1076.175


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


8.480121

43

407.765


6.332


3.827


8.533

44

8.156


6.677


4.887


11.105

45

10.336


8.703

40


5.005


11.360

46

16.778


15.027

40013


8.485962

45

8.277


18.4406.784

47


10.7184.069


9.080095

46

408.521


5.205


11.780

48

1.010


818

57.000


640


1.110

49

1.187


940

16


820


1.305

50

3.548


2.847

404.183


1.9709.363

47

8.787


3.9007.236

100

0


04.305


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.

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

M12

760


580


580


835

M13

790


603


603


868
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