When reviewing job vacancies in Germany, the term “Minijob” frequently appears. Although the total income from such employment is not subject to taxation, several important aspects must be considered. Is a Minijob required to be declared in the tax return? The following provides an overview of the most significant facts.
When is employment in Germany referred to as a Minijob?
The number of employees engaged in a Minijob increases every year. These individuals perform various activities in companies, organizations, or private households in Germany. However, who exactly are these persons? When does a Minijob exist in Germany?
A Minijob in Germany is deemed to exist when the remuneration paid for such activity does not exceed €603 per month (maximum €7,236 per year) – regardless of the number of working hours. From January 2026, however, the German minimum wage will be €13.90 gross per hour, so Minijob employees can work a maximum of approximately 43 hours per month. For higher hourly wages, the permissible working time must be reduced accordingly.
In addition to the basic regulations, it must be noted that the Minijob limit of €603 may be exceeded up to €1,206 for a maximum of 2 months per year (maximum €8,442 annually), which allows for seasonal flexibility; however, bonuses and Christmas remuneration must be included. Exceeding the average leads retrospectively to a conversion into fully social insurance-liable employment.
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Minijob and tax declaration in Germany – is this income subject to taxation?
In a Minijob, a maximum of €603 gross per month can be earned. This income is not subject to taxation or social security contributions; however, a contribution to the statutory pension insurance (3.6%) must be paid. This means approximately €581 net remains. Exemption from this contribution obligation is possible, so that the full amount of €603 gross can be paid out.
For a Minijob, attention should be paid not only to the monthly threshold but also to the settlement method applied by the employer. If the Minijob is subject to flat-rate taxation, it generally does not need to be declared in the annual tax return. However, the entire tax year and further income, for example from regular employment, joint assessment, or cross-border situations, should be reviewed. Precisely these details frequently determine whether further examination of the circumstances is advisable.
Is there income tax on the Minijob in Germany? Is a tax declaration required?
Does employment as a Minijob employee in Germany require income tax payment on the Minijob? Yes – this is remitted to the Minijob-Zentrale. Taxation is mainly carried out by the employer, who pays a lump-sum tax as well as social security contributions for the Minijob employment relationship. In this case, inclusion of the earnings in the annual tax return is not required.
In practice, the tax aspects of a Minijob in Germany depend directly on the form of settlement and the tax status. If the Minijob is subject to lump-sum taxation at 2% by the employer, this income generally does not need to be declared in the annual tax return (income tax return). However, the situation changes if Minijob earnings are settled according to the general rules (e.g. based on tax class) – in such cases, consideration in the tax return may be required.
Furthermore, a tax declaration requirement may also arise if further domestic or foreign income is received, which affects the total basic tax-free allowance. For this reason, an individual review is always advisable, particularly if the Minijob constitutes only part of the income or if tax reliefs and deductions are being claimed.
€603 for the Minijob in the tax declaration? Are there cases in which a declaration must be submitted to the authorities?
It must be noted that every Minijob employment is, in principle, subject to taxation, even if the amount itself is not taxed because it does not exceed the basic tax-free allowance in Germany (€12,348 in 2026).
It could therefore be concluded that no tax declaration is necessary for the Minijob. What is decisive, however, is that the obligation to file a declaration with the tax office does not depend on the Minijob but on other tax-related circumstances.
Generally, there is no obligation to file a tax return for Minijob employment. However, if other tax obligations exist, for example in the case of joint assessment, a tax return must be submitted to the authorities – details regarding the Minijob are then not required.
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FAQ
Must the Minijob in Germany be stated in the tax return?
As a rule, no, provided the employer taxes the Minijob at a flat rate and pays 2% tax to the Minijob-Zentrale. An exception applies if the remuneration is settled according to tax class – in such cases, inclusion in the tax return may be required.
How much can be earned in the Minijob in 2026?
From 2026 onwards, the earnings limit for a Minijob is €603 per month, i.e. €7,236 per year. The threshold is linked to the German minimum wage and changes in line with its increases.
Is income tax payable on a Minijob?
Normally, the employer pays the tax as a lump sum, so the employee does not have to declare the income in the German tax return. If no flat-rate taxation is applied, the Minijob may be taxed as regular employment income according to tax class.
Is a tax refund possible for the Minijob?
Generally, there is no tax refund for the Minijob itself, as the flat-rate tax is borne by the employer and is not comparable with income tax prepayment. A refund is only possible if additional income, costs, or a tax return obligation in Germany exists.
What happens if the €603 threshold is exceeded monthly?
Exceeding the threshold may result in loss of Minijob status and full insurance liability under social security. In the case of fluctuating income, regular attention must be paid to average income and the annual threshold. Bonuses and supplements should be checked in advance.
Is it possible to hold multiple mini-jobs simultaneously?
Yes, however, this is permitted only if the total income from all mini-jobs does not exceed the monthly limit of €603. If this earnings threshold is exceeded, all such employments may be classified as subject to social security contributions.
Is a mini-job permissible alongside regular employment subject to social security contributions?
Yes, in addition to a primary employment, a mini-job within the earnings limit may be held, provided it is with a different employer. Further additional employments may be aggregated and treated as subject to social security contributions.
Is pension insurance contribution required in a mini-job?
Mini-job employees are generally subject to pension insurance contributions amounting to 3.6% of earnings. An application for exemption from this contribution may be submitted to the employer; however, this results in a waiver of certain pension entitlements arising from contribution periods.
Does a mini-job entitle the holder to vacation and continued remuneration in case of illness?
Yes, mini-job employees are entitled to paid vacation as well as continued remuneration in the event of illness in accordance with labor law regulations. The number of vacation days depends on the number of days worked per week.
Does a mini-job have an impact on health insurance in Germany?
A mini-job does not generally provide full health insurance coverage for the employee, even if the employer pays lump-sum contributions. Persons working exclusively as mini-jobbers must determine separately on what basis health insurance exists.
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Maciej Szewczyk
He gained experience as a consultant on IT projects for many international companies. In 2017, he founded the startup taxando GmbH, where he developed the innovative tax app Taxando, which simplifies the filing of annual tax returns.
Maciej Szewczyk combines technological expertise with in-depth knowledge of tax regulations, making him an expert in his field. In his private life, he is a happy husband and father and lives with his family in Berlin.
