# Run a minijob
Source: https://norman.finance/de/en/help-center/payroll-minijob
Updated: 2026-10-06

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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

1. Add the person under **People** as an employee.
2. 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.
3. 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](/de/en/help-center/payroll-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](/de/en/help-center/payroll-sv-net), 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.