Minijobs, midijobs and the German minimum wage
The minimum wage is no longer in the Act but in the Fifth Adjustment Regulation: €13.90 an hour from 2026, €14.60 from 2027. The marginal-employment threshold derives from it — €603 in 2026, €633 from 2027 — together with the duty to record working time within seven days and fines of up to €500,000. The second module covers short-term employment, the employer's flat-rate contributions of 13 and 15 percent, the pension insurance opt-out and the transition zone up to €2,000. Two modules with case studies worked on the statute itself.
Foundational2 modules46 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Employing mini-jobbers and temporary help· Step 1 of 7· Next step: German social security reports and contribution statements
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- read the statutory minimum wage for 2026 and 2027 from the adjustment regulation currently in force
- recognise whom the Minimum Wage Act covers and whom it expressly leaves out
- keep the working-time records required for minijobs, within their deadlines
- derive the marginal-employment threshold from the minimum wage itself and work out the permissible monthly hours
- assess what a breach of the payment or record-keeping duties can cost
- tell apart the minijob with an earnings threshold, short-term employment and the minijob in a private household
- calculate the employer's flat-rate contributions to health and pension insurance
- handle pension insurance in a minijob and the exemption on request correctly
- recognise when several jobs are added together and who collects minijob contributions
- delimit the transition zone up to 2,000 euros and understand its mechanism
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 123 minFree — no accountThe minimum wage and the threshold that hangs on itWhat you will be able to do
- read the statutory minimum wage for 2026 and 2027 from the adjustment regulation currently in force
- recognise whom the Minimum Wage Act covers and whom it expressly leaves out
- keep the working-time records required for minijobs, within their deadlines
- derive the marginal-employment threshold from the minimum wage itself and work out the permissible monthly hours
- assess what a breach of the payment or record-keeping duties can cost
- Module 223 minIncluded in the full courseMinijob, short-term employment and the transition zoneWhat you will be able to do
- tell apart the minijob with an earnings threshold, short-term employment and the minijob in a private household
- calculate the employer's flat-rate contributions to health and pension insurance
- handle pension insurance in a minijob and the exemption on request correctly
- recognise when several jobs are added together and who collects minijob contributions
- delimit the transition zone up to 2,000 euros and understand its mechanism
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (8)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (8)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.