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German minimum apprentice pay — second, third and fourth year

From the second year of training, the first-year minimum is increased by 18 per cent, then 35 per cent in the third year and 40 per cent in the fourth — always on the amount for the year in which training began, rounded to whole euros.

2026 rules — verified on September 23, 2026Free, no account

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Sources and assumptions

  • gesetze-im-internet.de — BBiG § 17 Abs. 2 Satz 1 Nr. 2 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « im zweiten Jahr einer Berufsausbildung den Betrag nach Nummer 1 für das jeweilige Jahr, in dem die Berufsausbildung begonnen worden ist, zuzüglich 18 Prozent »
  • gesetze-im-internet.de — BBiG § 17 Abs. 2 Satz 1 Nr. 3 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « im dritten Jahr einer Berufsausbildung den Betrag nach Nummer 1 für das jeweilige Jahr, in dem die Berufsausbildung begonnen worden ist, zuzüglich 35 Prozent »
  • gesetze-im-internet.de — BBiG § 17 Abs. 2 Satz 1 Nr. 4 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « im vierten Jahr einer Berufsausbildung den Betrag nach Nummer 1 für das jeweilige Jahr, in dem die Berufsausbildung begonnen worden ist, zuzüglich 40 Prozent »
  • gesetze-im-internet.de — BBiG § 17 Abs. 2 Satz 4 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « Dabei ist der sich ergebende Betrag bis unter 0,50 Euro abzurunden sowie von 0,50 Euro an aufzurunden. »

Calculation assumptions

  • The first-year minimum is an input: it is updated every year and announced in the Federal Law Gazette. The amount that counts is the one for the year training BEGAN.
  • No collective pay agreement is assumed: an agreement binding on the training employer may set pay below the minimum (BBiG s. 17(3)), and pay not covered by one may be inadequate even above the minimum (s. 17(4)).
  • Full-time training that began in 2024 or later; part-time training follows BBiG s. 17(5).

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.