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.

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

720787

560

9605

556601

790865

2

785799

615

10,5608

595878

3

890

863690

660

978

34

980

765

712

1.077

5

1.077

845

768

1.183

6

1.167

920

819

1.282

7

1.264

1.000

875

690

12

645

9621.388

48

965

765

13

7001.354

1.060

5

1.060075

845

14,5

755927

1.165488

69

1.445

1.150

920

16

810979

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

1.560588

10

1.515539

1.228

21,251.033

1.025

1.665691

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

29,25632

1.305

1.086

1.794

12

1.723

1.380

1.138

1.893

13

1.819

1.460

1.189

2.265000

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

2.151187

1.765

30,5

1.345357

2.365403

18

2.246283

1.845

31,75

1.390400

2.468509

19

2.335374

1.920

33

1.425438

2.565608

20

2.425464

1.995

34,5

1.465475

2.665708

21

2.525562

2.075

36

1.510522

2.775816

22

2.615656

2.150

37,25

1.555566

2.875918

23

2.705748

2.225

38,51.610

1.600

2.9753.020

24

2.800847

2.305

40

1.645657

3.080128

25

3.032081

2.495

40

1.755767

3.335386

26

3.263316

2.685

40

1.865877

3.586644

27

3.500557

2.880

40

1.975989

3.846909

28

3.731792

3.070

40

2.080096

4.100167

29

4.200014

3.250

2.197

4.411

30

4.267

3.455

40

2.295310

4.615689

3031

4.667742

3.840

40

2.505521

5.130

31

5.621

4.625

40

2.920

6.180211

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

404.940

4.000

8.2.608

5.429

33

5.249

4.250

2.742

5.768

34

5.557

4.500

2.874

6.107

35

5.712

4.625

2.939

6.276

36

5.866

4.750

3.004

6.446

37

6.175

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

8.115121

43

7.765

6.332

3.827

8.533

44

8.156

6.677

4.013

8.962

45

8.277

6.784

404.069

4.055

8.9209.095

3946

8.353521

7.000

40

4.165183

9.180363

4047

8.615787

7.236

40

4.275305

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

4.780

10.635

44

9.950

8.480

40

4.930

10.935

45

10.175

8.703

40

5.045

11.181

46

16.500

15.027

40

8.485

18.135

47

10.550

9.080

40

5.205

11.595656

48

9959.086

818

57.500

7354.440

1.0959.984

49

9.317

1.170

  7.704

  4.544

940

 

1610.238

820

1.290

50

9.478   7.847   4.611   10.416

3.49551

9.651

  8.000   4.683   10.605

2.84752

9.881   8.203   4.778   10.858

4053

10.190

  8.480   4.909   11.198

1.97054

10.417   8.703   5.027   11.447

55

10.801   9.080   5.227   11.869

3.84056

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

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 €	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