Module 123 min2726 wordsFree — no account
The minimum wage and the threshold that hangs on it
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 233 words · 3 min
Worked example
Hour budget at a higher hourly rate
A kiosk pays its helper 15 euros an hour, more than the minimum wage. The threshold of 603 euros then allows 40 hours, because 40 times 15 euros is 600 euros. At 41 hours it would be 615 euros. Every pay rise shrinks the minijob's hour budget, even if the threshold stays the same.
Practical case
The bakery plans for 2027
The bakery from the opening wants to keep employing its helper on a minijob in 2027 and to pay exactly the minimum wage. What is the marginal-employment threshold from 1 January 2027, and how many full working hours per month are possible at most at the minimum wage?
Hint: Insert the minimum wage of the second step of the Fifth Adjustment Regulation into the formula of section 8(1a) of Social Code Book IV, then check the hours one by one.
Show the solution
From 1 January 2027 the minimum wage is 14.60 euros. Times 130 this gives 1,898 euros, divided by three 632.67 euros, rounded up to a full euro 633 euros. At 43 hours, pay is 43 times 14.60, that is 627.80 euros, which stays below the threshold. At 44 hours it would be 642.40 euros and therefore more than 633 euros. The number of hours is unchanged from 2026 because the threshold and the wage are derived from the same quantity.
Answer: €633 threshold, at most 43 hours a month
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