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 |
|
|
605 |
|
601 |
|
|
|
2 |
|
|
615 |
|
608 |
|
|
|
3 |
|
|
690 |
|
660 |
|
|
|
4 |
|
|
765 |
|
712 |
|
1. |
|
5 |
1. |
|
845 |
|
768 |
|
1. |
|
6 |
1. |
|
920 |
|
819 |
|
1. |
|
7 |
1. |
|
1.000 |
|
875 |
|
1. |
|
8 |
1. |
|
1.075 |
|
927 |
|
1. |
|
9 |
1. |
|
1.150 |
|
979 |
|
1. |
|
10 |
1. |
|
1.228 |
|
1.033 |
|
1. |
|
11 |
1. |
|
1.305 |
|
1.086 |
|
1. |
|
12 |
1. |
|
1.380 |
|
1.138 |
|
1. |
|
13 |
1. |
|
1.460 |
|
1.189 |
|
|
|
14 |
1. |
|
1.535 |
|
1.231 |
|
2. |
|
15 |
|
|
1.615 |
|
1.277 |
|
2. |
|
16 |
2. |
|
1.690 |
|
1.317 |
|
2. |
|
17 |
2. |
|
1.765 |
|
1.357 |
|
2. |
|
18 |
2. |
|
1.845 |
|
1.400 |
|
2. |
|
19 |
2. |
|
1.920 |
|
1.438 |
|
2. |
|
20 |
2. |
|
1.995 |
|
1.475 |
|
2. |
|
21 |
2. |
|
2.075 |
|
1.522 |
|
2. |
|
22 |
2. |
|
2.150 |
|
1.566 |
|
2. |
|
23 |
2. |
|
2.225 |
|
1.610 |
|
|
|
24 |
2. |
|
2.305 |
|
1.657 |
|
3. |
|
25 |
3. |
|
2.495 |
|
1.767 |
|
3. |
|
26 |
3. |
|
2.685 |
|
1.877 |
|
3. |
|
27 |
3. |
|
2.880 |
|
1. |
|
3. |
|
28 |
3.735 |
|
3.070 |
|
2.096 |
|
4. |
|
29 |
|
|
3.250 |
|
2.197 |
|
4. |
|
30 |
4. |
|
3.455 |
|
2.310 |
|
4. |
|
31 |
4.671 |
|
3.840 |
|
2.521 |
|
5. |
|
32 |
4. |
|
4.000 |
|
2.608 |
|
5. |
|
33 |
5. |
|
4.250 |
|
2.742 |
|
5. |
|
34 |
5. |
|
4.500 |
|
2.874 |
|
6. |
|
|
5. |
|
4.625 |
|
2.939 |
|
6. |
|
36 |
5. |
|
4.750 |
|
3.004 |
|
6. |
37 |
6. |
|
5.000 |
|
3.133 |
|
6. |
|
38 |
6. |
|
5.330 |
|
3. |
|
7. |
|
39 |
6. |
|
5.428 |
|
3.350 |
|
7. |
|
40 |
|
|
5.738 |
|
3.504 |
|
7. |
|
41 |
7. |
|
5.880 |
|
3.578 |
|
7. |
|
42 |
7. |
|
6.000 |
|
3.645 |
|
8. |
|
43 |
7. |
|
6.332 |
|
3.827 |
|
8. |
|
44 |
8. |
|
6.677 |
|
4.013 |
|
8. |
|
45 |
8. |
|
6.784 |
|
4.069 |
|
|
|
46 |
8. |
|
7.000 |
|
4.183 |
|
9. |
|
47 |
8. |
|
7.236 |
|
4.305 |
|
9. |
|
48 |
|
|
7.500 |
|
4.440 |
|
9. |
|
49 |
9. |
7.703
4.544
10.238081
50
9.478333
7.847
4.611
10.416256
51
9.6519503
8.000
4.683
10.605443
52
9.881729
8.203
4.778
10.858691
53
10.190033
8.480
4.909
11.198025
54
10.417256
8.703
5.027
11.447270
55
10.801633
9.080
5.227
11.685
56 11.0539.080500
5.227450
11.86912.146
5657
11.229
5758
58
18.220
59
23.685
60
61
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 |