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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.

1.170


940



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   7.704   4.544  

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:

image.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

M11

704


540

8


540


774
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