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 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. 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 3 5 5.626 4.625 2.939 6.182 36 5.778 4.750 3.004 6.349 37 6.082 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 56 11.053   9.500   5.450   12.146 57 11.553     10.000     5.715     12.696   58 14.053     12.500   7.074   15.443 59 16.580 15.027   8.481 18.220   60 21.553 20.000   11.251 23.685   61 26.553   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 . 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  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