Run a minijob
A minijob up to €603 a month: what Norman calculates for the Minijob-Zentrale, which documents you need and how to report and pay.
Updated
A minijob is marginal employment paying up to €603 a month (2025: €556). Norman runs commercial minijobs at your GmbH or UG: a fixed monthly salary, the flat contributions and the 2 % flat tax (einheitliche Pauschsteuer) for the Minijob-Zentrale.
Add the person
- Add the person under People as an employee.
- Under Insurance profile, choose Minijob (up to €603 a month). You don't need a tax class or church tax: the flat tax covers wage tax, solidarity surcharge and church tax.
- The monthly salary must not exceed €603. If it does, choose Statutory health insurance: up to €2,000 Norman then runs a midijob.
Record the minijob details
Open Minijob details in the profile and record, from the first working day:
- Statutory health insurance: yes if the person is statutorily insured, including family insurance. You then pay a 13 % flat health contribution. With private health insurance there is none.
- Exempt from pension insurance: only with the person's written request. Keep it in the payroll records.
- Another employment with pension insurance: if the person also has a main job with another employer.
- U1 participation: as for your other employees, depending on the size of your business.
What Norman calculates
Example for 2026 with €603, statutory health insurance, pension insurance:
| Charge | Employer | Employee |
|---|---|---|
| Health insurance, flat 13 % | €78.39 | – |
| Pension insurance 15 % / 3.6 % | €90.45 | €21.71 |
| U1 0.8 %, U2 0.22 %, insolvency levy 0.15 % | €7.05 | – |
| Flat tax 2 % | €12.06 | – |
| To the Minijob-Zentrale | €187.95 | €21.71 |
The payout is €581.29. With an exemption from pension insurance, the employee share is dropped and the payout is the full salary. Below €175 of pay, a minimum pension contribution applies.
You pay the flat tax to the Minijob-Zentrale together with the contributions. It does not go into the Lohnsteuer-Anmeldung, and a minijob needs no annual wage tax certificate.
Report and pay
| What | How | Deadline |
|---|---|---|
| Registration | to the Minijob-Zentrale with person group 109 and contribution group 6100 (6500 when exempt, 0100 or 0500 with private health insurance). Prepare registration collects the details. | with the next payroll, at the latest after six weeks |
| Beitragsnachweis | to the Minijob-Zentrale, amounts per contribution group under Social contributions | as for the health funds |
| Payment | by bank transfer or Pay the month. Norman uses the account of the Deutsche Rentenversicherung Knappschaft-Bahn-See. | third-last banking day |
| Annual report | with the pension pay and the tax details (Art der Besteuerung 1) from the Lohnkonto | 15 February |
You send the reports through the SV-Meldeportal, where the Minijob-Zentrale is the collecting body.
What Norman does not cover
- minijobs in private households (Haushaltsscheck);
- short-term employment;
- several minijobs, or a minijob next to a main job with the same employer;
- fluctuating pay and occasionally exceeding the limit;
- the 20 % flat tax or taxation by tax class;
- months without pay.
Sort these out with the Minijob-Zentrale or your tax advisor.
Norman handles the operational finance work
Invoicing, receipts, bookkeeping, and taxes in one workflow: start for free.