Starting January 1, 2026, Germany will implement a new minimum wage of 13.90 euros per hour, benefiting over 6.9 million employees with Minijob. This change will allow an increase in the maximum monthly income from 556 euros to 603 euros, enabling employees to work up to 43 hours per month without exceeding the legal limit. The change is the result of the dynamic correlation of the minimum wage with the income limit, which will automate future adjustments.
Employers will benefit from the simplification of the working time calculation process, but will be required to update employment contracts and accurately record hours worked. Minijobs will remain exempt from social security contributions, except for pension insurance, which will remain mandatory. Those earning over 603 euros per month will be classified as midijob, having the obligation to pay social contributions, but also greater benefits in the future.
Experts emphasize that, although employees will benefit from higher wages, employers will have to comply with new administrative obligations, and calculation errors may incur fines. The government has announced that the minimum wage will increase again in 2027, and the tax deduction for commuters will also be increased to offset living costs.
Employers will benefit from the simplification of the working time calculation process, but will be required to update employment contracts and accurately record hours worked. Minijobs will remain exempt from social security contributions, except for pension insurance, which will remain mandatory. Those earning over 603 euros per month will be classified as midijob, having the obligation to pay social contributions, but also greater benefits in the future.
Experts emphasize that, although employees will benefit from higher wages, employers will have to comply with new administrative obligations, and calculation errors may incur fines. The government has announced that the minimum wage will increase again in 2027, and the tax deduction for commuters will also be increased to offset living costs.
Sources
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