A minijob (Minijob, marginal employment) brings in money, and pension insurance within a minijob gives you additional entitlements for later. Whether you should opt out, however, is not a routine question. Pension insurance in a minijob distinguishes between an exemption with a flat-rate contribution from the employer and a variant in which you pay a small share yourself. This guide explains both routes with figures and a worked example.
Short answer: Minijobs of up to €603 per month (2026) are subject to pension insurance, but you can apply to your employer to be exempted. The employer pays a 15 percent flat rate in both cases. Without an exemption, you additionally pay 3.6 percent yourself and generally build up full pension entitlements. Since 1 July 2026, the exemption can be revoked once. Stand: October 2026.
Key Points at a Glance
- In a minijob, the employer always pays a 15 percent flat rate to the pension insurance, whether or not you opt out.
- Without an exemption, another 3.6 percent of your earnings is added. You pay this share yourself.
- With an exemption, you build up only limited pension entitlements, but you keep your own share.
- The exemption applies uniformly to all minijobs you hold at the same time and must be applied for in writing with your employer.
- Since 1 July 2026, you can revoke the exemption once. After that, the decision is binding for the duration of the employment.
How Does Pension Insurance in a Minijob Work?
Marginal employment (geringfügig entlohnte Beschäftigung) under § 8 of the German Social Code, Book IV (SGB IV), is generally subject to pension insurance. This also applies if you do not pay any other contributions. The employer pays a flat-rate contribution of 15 percent of your earnings. Your own share, which you would pay without an exemption, is 3.6 percent. Together they make up the full pension contribution rate of 18.6 percent for 2026, which the legislator sets each year by official notice.
If you opt out, your share of 3.6 percent no longer applies. The employer continues to pay its 15 percent. This is exactly where the decision becomes interesting, because the difference for you lies solely in your own share and in the pension entitlements that result from it.
| Option | Employer contribution | Your contribution | Pension entitlements |
|---|---|---|---|
| Exemption on application | 15 percent flat rate | No own share | Only limited benefit entitlements |
| No exemption (top-up) | 15 percent flat rate | 3.6 percent of earnings | Generally full pension entitlements |
What Does the Exemption Give You?
The most obvious advantage is higher net pay. Your 3.6 percent share stays with you if you opt out. With small minijobs the amount is manageable, but it adds up over months and years. If you do not place much value on pension entitlements from a minijob, because you have other retirement provision or need the money at short notice, the exemption may be a sensible choice.
The exemption has a downside, however. The pension entitlements from the minijob are limited. If you want to strengthen your pension later on, you forgo entitlements that your own share would otherwise build up.
When Is the Own Share of 3.6 Percent Worth It?
The own share is worthwhile mainly if you want to build up more pension entitlements over the long term. Every contribution period counts, especially during your studies. Separate conditions apply to the reduced earning capacity pension (Erwerbsminderungsrente), including waiting time and contribution periods (§ 43 SGB VI). For personal information about your pension account, contact the German Pension Insurance (Deutsche Rentenversicherung).
Calculation example (assumption): You earn €450 a month. Your own share without an exemption is 3.6 percent of €450, which is €16.20 a month or €194.40 a year. At a minijob at the €603 limit, it is €21.71 a month. The employer pays 15 percent in both cases, which is €67.50 and €90.45 a month respectively.
Whether these amounts are worth the effort depends on your goal. If you only need money for next month, the exemption is likely to be the better choice. If you want to build up a later pension, the own share can make sense. A comparison with other building blocks of retirement provision helps, as described in our guide Retirement Provision for Students: Starting Early With Small Amounts.
How Do You Apply for the Exemption Correctly?
You apply for the exemption from your employer, not from the pension insurance. The application must be made in writing or electronically. The exemption takes effect from the start of the month in which the application reaches your employer, and at the earliest from the start of the employment. It applies to all minijobs you hold at the same time, so you cannot consent for one job and not the other. The legal basis is § 6 of the Social Code Book VI (SGB VI), in particular subsections 1b and 6.
Since 1 July 2026, you can have the exemption revoked once. The revocation takes effect from the month after the application. This decision is also binding for the duration of the employments. So think carefully in advance about which option you want.
What Does the 2027 Minijob Limit Change?
The earnings threshold (Geringfügigkeitsgrenze) rises to €633 a month on 1 January 2027. This is officially set, and it means that more income is possible in a minijob without exceeding the limit. For pension insurance, the same mechanisms apply as before: the exemption remains an option, and the employer continues to pay its flat rate. You will find more details on the limit in our guide Minijob Limit 2027 for Students: €633 a Month.
What Role Does the Riester Reform Play?
The Bundestag (German federal parliament) has passed a reform of private retirement provision, which is expected to apply from 2027. It includes a starter bonus of €200 (Berufseinsteigerbonus) for contracts concluded before the age of 25. Whether you benefit from the state allowances (Zulagen) for private retirement provision as a minijobber with an exemption depends on whether you are subject to compulsory pension insurance. Entitlement to these allowances under § 10a of the Income Tax Act (Einkommensteuergesetz, EStG) generally requires compulsory insurance in the statutory pension insurance. Check before you sign a contract whether the exemption changes your chances of receiving allowances.
Frequently Asked Questions
Does my employer pay more if I am exempt?
No. The employer pays its flat rate of 15 percent of earnings in both cases. The exemption affects only your own share. For the employer, nothing changes in its costs.
Do I lose my health insurance if I opt out?
No. The exemption affects only pension insurance. Whether you are covered as a family member under health insurance follows different rules, in particular the income limit for family insurance.
Can I undo the exemption?
Since 1 July 2026, a one-time revocation has been possible. It takes effect from the month after the application and is valid unless the collection agency (Einzugsstelle) objects within one month. After that, the decision is binding.
Does the exemption apply if I have several minijobs?
Yes, but only uniformly. If you hold several marginal jobs at the same time, you cannot apply for the exemption for just one of them. It applies to all minijobs you hold at the same time. Take this into account when you decide.
What to Do Now
- Check how much you earn in your minijob and whether your earnings will stay stable in the coming months.
- Consider whether pension entitlements from the minijob matter to you, or whether your net pay is more important right now.
- If you want to be exempted, submit your application in writing to your employer.
- Revoke the exemption only once, and only if you really want to, because the decision is binding after that.
- For bigger decisions about retirement provision, get a personal assessment.
Related Reading
- Pension Insurance for Students in Germany: Rules
- Minijob or Student Job: Limits in Figures Compared
- Minijob Limit 2027 for Students: €633 a Month
- Student Side Job: Where to Look and What to Check
- Part-Time Jobs and Taxes for Students in Germany
Sources: German Pension Insurance, glossary: marginal employment (geringfügig entlohnt Beschäftigte) (Stand: 2026), Social Code Book VI (SGB VI) § 6 (exemption from compulsory insurance) (Stand: October 2026), Minijob Central: Minijob limit 2027 (Stand: 2026).
Stand: October 2026. This guide is general information, not individual advice.
