# 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](https://guide.smartde.coop/books/deine-anstellung/page/anstellungskategorien-smart-bildungswerk-ljO).

**\*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. [![image.png](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/scaled-1680-/vrNimage.png)](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/vrNimage.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.
**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 €**
1 695 540 9 537 764
2 783 615 10,5 591 860
3 870 690 12 645 956
4 957 765 13 699 1.052
5 1.030 845 14,5 756 1.132
6 1.140 920 16 810 1.253
7 1.235 1.000 17,25 867 1.357
8 1.325 1.075 18,5 921 1.456
9 1.415 1.150 20 975 1.555
10 1.505 1.228 21,25 1.031 1.654
11 1.595 1.305 22,5 1.086 1.753
12 1.685 1.380 24 1.137 1.852
13 1.775 1.460 25,25 1.183 1.951
14 1.865 1.535 26,5 1.225 2.049
15 1.960 1.615 28 1.269 2.154
16 2.050 1.690 29,25 1.311 2.253
17 2.135 1.765 30,5 1.352 2.346
18 2.235 1.845 31,75 1.395 2.456
19 2.330 1.920 33 1.434 2.560
20 2.410 1.995 34,5 1.473 2.648
21 2.460 2.075 36 1.521 2.703
22 2.595 2.150 37,25 1.565 2.852
23 2.685 2.225 28,5 1.609 2.951
24 2.782 2.305 40 1.656 3.057
25 3.010 2.495 40 1.767 3.308
26 3.237 2.685 40 1.877 3.557
27 3.472 2.880 40 1.989 3.815
28 3.700 3.070 40 2.096 4.066
29 4.165 3.455 40 2.312 4.577
30 4.635 3.840 40 2.523 5.093
31 5.575 4.625 40 2.940 6.126
32 6.420 5.330 40 3.310 7.055
33 6500 5.428 40 3.366 7.143
34 6843 5.738 40 3.558 7.520
35 7000 5.880 40 3.616 7.692
36 7500 6.332 40 3.860 8.242
37 7.864 6.677 40 4.000 8.642
38 8000 6.784 40 4.096 8.791
39 8.238 7.000 40 4.183 9.053
40 8.500 7.236 40 4.316 9.341
41 9.000 7.703 40 4.543 9.890
42 9.100 7.847 40 4.612 10.000
43 9.500 8.203 40 4.808 10.440
44 9.815 8.480 40 4.955 10.786
45 10.000 8.703 40 5.073 10.989
46 16.380 15.027 40 8.550 18.000
47 10.415 9.080 40 5.273 11.445
48 944 818 5 526 1.038
49 1.155 940 16 830 1.269
50 3.422 2.847 40 1.982 3.760
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](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-/0htimage.png)](https://guide.smartde.coop/en/uploads/images/gallery/2024-02/0htimage.png)
**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