# 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 2026, tax class 1, without church tax, without child allowance, health insurance contribution 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. [![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 €** **Net sum to be transferred to your bank account\* in €** **Required monthly net turnover (Total employment costs + Smart Fee) in €**
1 776 605 601 852
2 788 615 608 866
3 877 690 660 964
4 966 765 712 1.062
5 1.061 845 768 1.166
6 1.150 920 819 1.264
7 1.245 1.000 875 1.368
8 1.334 1.075 927 1.466
9 1.424 1.150 979 1.565
10 1.516 1.228 1.033 1.666
11 1.608 1.305 1.086 1.767
12 1.697 1.380 1.138 1.865
13 1.792 1.460 1.189 1.969
14 1.881 1.535 1.231 2.067
15 1.975 1.615 1.277 2.170
16 2.065 1.690 1.317 2.269
17 2.154 1.765 1.357 2.367
18 2.249 1.845 1.400 2.471
19 2.338 1.920 1.438 2.569
20 2.427 1.995 1.475 2.667
21 2.524 2.075 1.522 2.774
22 2.616 2.150 1.566 2.875
23 2.707 2.225 1.610 2.975
24 2.804 2.305 1.657 3.081
25 3.035 2.495 1.767 3.335
26 3.266 2.685 1.877 3.589
27 3.504 2.880 1.988 3.851
28 3.735 3.070 2.096 4.104
29 3.954 3.250 2.197 4.345
30 4.203 3.455 2.310 4.619
31 4.671 3.840 2.521 5.133
32 4.866 4.000 2.608 5.347
33 5.170 4.250 2.742 5.681
34 5.474 4.500 2.874 6.015
35 5.626 4.625 2.939 6.182
36 5.778 4.750 3.004 6.349
376.082 5.000 3.133 6.684
38 6.484 5.330 3.300 7.125
39 6.603 5.428 3.350 7.256
40 6.980 5.738 3.504 7.670
41 7.146 5.880 3.578 7.853
42 7.279 6.000 3.645 8.000
43 7.648 6.332 3.827 8.404
44 8.032 6.677 4.013 8.826
45 8.151 6.784 4.069 8.957
46 8.391 7.000 4.183 9.221
47 8.653 7.236 4.305 9.509
48 8.947 7.500 4.440 9.832
49 9.174 7.703 4.544 10.081
50 9.333 7.847 4.611 10.256
51 9503 8.000 4.683 10.443
52 9.729 8.203 4.778 10.691
53 10.033 8.480 4.909 11.025
54 10.256 8.703 5.027 11.270
55 10.633 9.080 5.227 11.685
5611.053 9.500 5.450 12.146
5711.553 10.000 5.715 12.696
5814.053 12.500 7.074 15.443
5916.580 15.027 8.481 18.220
6021.553 20.000 11.251 23.685
6126.553 25.000 14.025 29.179
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](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 €** **Netto- sum to be transferred to your bank account\* in €** **Required monthly net turnover (Total employment costs + Smart Fee) in €**
M1 93 71 71 102
M2 131 100 100 144
M3 215 165 165 236
M4 280 215 215 308
M5 373 286 286 410
M6 467 358 358 513
M7 560 430 430 615
M8 587 450 450 645
M9 622 480 480 684
M10 678 520 520 745
M11 704 540 540 774
M12 757 580 580 832
M13 787 603 603 865