The mini-job (geringfügige Beschäftigung) allows earnings up to the marginal-earnings threshold — €603 per month in 2026 — largely free of deductions for the employee; short-term employment allows time-limited engagements (max. 3 months or 70 working days per year) with no earnings limit. Both models are the backbone of flexible hospitality teams — with clear rules on minimum wage, time recording and social insurance.
| Mini-job | Short-term employment | |
|---|---|---|
| Limit | €603/month (2026, dynamically tied to minimum wage) | 3 months or 70 working days/calendar year — earnings irrelevant |
| Employer charges | Flat contributions (health/pension insurance, tax) ~31% on top | Only levies — free of social insurance, but wage tax applies |
| Typical use | Permanent help (weekend service, dish shift) | Season, events, holiday jobs — not "professional" |
| Pitfall | Limit breaks at minimum-wage rises if hours aren't adjusted | "Professional" status (e.g. unemployed persons) voids the model |
As of 2026 (minimum wage €13.90), without guarantee — not legal/tax advice. Thresholds change annually; clarify details with your tax advisor or the Minijob-Zentrale.
Enter hours and wage — the classification appears instantly.
Watch the year change: when the minimum wage rises (2027: €14.60), the limit rises too — but with a fixed wage above minimum the maths can still tip. Review hours annually.
At the €13.90 minimum wage: about 43 hours per month (603 ÷ 13.90). Paying more means fewer hours — the earnings count, not the hours.
Occasional, unforeseeable overruns (e.g. sickness cover, up to 2 months a year) are harmless. Permanent overruns turn the job into insurable employment — retroactively expensive.
No — voluntary tips from guests are tax-free and do not count as remuneration.
If you regularly need more than the limit, the midi-job (transition zone up to €2,000) is often better: full social insurance with reduced employee contributions — and plannable, legal extra hours for the business.