Overview
- From January 1, 2026, the statutory minimum wage increases to €13.90 per hour, triggering a higher Minijob earnings ceiling of €603 per month.
- The cap is calculated by a fixed formula (minimum wage × 130 ÷ 3), which will raise the threshold further to €633 on January 1, 2027.
- At the new hourly rate, Minijobbers can work up to about 43 hours per month without exceeding the €603 limit.
- Employers must update pay in contracts and accurately record Minijobbers’ working hours under the updated rules.
- Minijobs remain exempt from social insurance up to the cap except for pension insurance, and regular earnings above €603 in 2026 fall under Midijob rules with social insurance obligations; minors, mandatory interns and volunteers are not covered by the minimum wage.