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Employment categories Smart eG

Here you will find the salary categories that can be selected for the employment contract with Smart eG. If you are employed by Smart Bildungswerk, please refer to the employment categories of 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.

Cat.

Total employment costs incl. Taxes and contributions 


Gross Wage amount in your employment contract in €

Working time / week in h


Net sum to be transferred to your bank account* in €


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

1

720


560

9


556


790

2

785


615

10,5


595


863

3

875


690

12


645


962

4

965


765

13


700


1.060

5

1.060


845

14,5


755


1.165

6

1.150


920

16


810


1.265

7

1.242


1.000

17,25


865


1.365

8

1.331


1.075

18,5


918


1.465

9

1.420


1.150

20


970


1.560

10

1.515


1.228

21,25


1.025


1.665

11

1.605


1.305

22,5


1.080


1.765

12

1.695


1.380

24


1.130


1.865

13

1.790


1.460

25,25


1.175


1.965

14

1.880


1.535

26,5


1.220


2.065

15

1.975


1.615

28


1.265


2.170

16

2.062


1.690

29,25


1.305


2.265

17

2.151


1.765

30,5


1.345


2.365

18

2.246


1.845

31,75


1.390


2.468

19

2.335


1.920

33


1.425


2.565

20

2.425


1.995

34,5


1.465


2.665

21

2.525


2.075

36


1.510


2.775

22

2.615


2.150

37,25


1.555


2.875

23

2.705


2.225

38,5


1.600


2.975

24

2.800


2.305

40


1.645


3.080

25

3.032


2.495

40


1.755


3.335

26

3.263


2.685

40


1.865


3.586

27

3.500


2.880

40


1.975


3.846

28

3.731


3.070

40


2.080


4.100

29

4.200


3.455

40


2.295


4.615

30

4.667


3.840

40


2.505


5.130

31

5.621


4.625

40


2.920


6.180

32

6.477


5.330

40


3.278


7.120

33

6.596


5.428

40


3.325


7.250

34

6.950


5.738

40


3.495


7.640

35

7.108


5.880

40


3.572


7.810

36

7.610


6.332

40


3.820


8.365

37

7.994


6.677

40


4.000


8.785

38

8.115


6.784

40


4.055


8.920

39

8.353


7.000

40


4.165


9.180

40

8.615


7.236

40


4.275


9.467

41

9.136


7.703

40


4.495


10.040

42

9.295


7.847

40


4.560


10.215

43

9.675


8.203

40


4.740


10.635

44

9.950


8.480

40


4.885


10.935

45

10.175


8.703

40


5.005


11.181

46

16.500


15.027

40


8.485


18.135

47

10.550


9.080

40


5.205


11.595

48

995


818

5


640


1.095

49

1.170


940

16


820


1.290

50

3.495


2.847

40


1.970


3.840

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:

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Category  

Total employment costs incl. Taxes and contributions 


Gross Wage amount in your employment contract in €

Working time / week in h


Netto- sum to be 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

678


520

8


520


745

M11

704


540

8


540


774