A minijob payslip is the monthly wage statement for a marginal part-time job. It usually shows fewer deductions than a full-time payslip, but a few items still matter if you want to check your pay. This guide explains what appears on the statement, which contributions your employer pays, and where errors tend to show up. German terms appear in brackets where they first occur.
Short answer: A minijob payslip shows the agreed gross pay and the flat-rate contributions your employer pays. For commercial employers these are 13 percent for health insurance and 15 percent for pension insurance (as of 2026, Minijob-Zentrale). From 1 January 2027 the minijob earnings limit (Minijob-Grenze) is 633 euros per month (last updated: November 2026).
The Most Important Points
- Gross pay equals your hourly wage multiplied by the hours worked in the pay period.
- The statutory minimum wage from 2027 is 14.60 euros gross per hour (last updated: November 2026, MiLoV5).
- The employer pays a flat-rate contribution of 13 percent to health insurance and 15 percent to pension insurance.
- Flat-rate income tax and levies are shown separately. Ask your employer or the Minijob-Zentrale for their rates.
- Whether you bear a pension contribution yourself depends on whether you have been exempted from compulsory pension insurance.
Which Items Appear on a Minijob Payslip?
The statement lists your pay and the contributions calculated from it. The table shows the usual items and who pays them. Your own statement is always the reference.
| Item | What it means | Who pays |
|---|---|---|
| Gross pay | Agreed pay for the hours worked in the month | Employer |
| Flat-rate income tax (Pauschsteuer) | Flat-rate wage tax if the employer opts for flat-rate taxation | Employer |
| Flat-rate health insurance contribution | 13 percent of earnings for commercial employers | Employer |
| Flat-rate pension insurance contribution | 15 percent of earnings for commercial employers | Employer |
| Levies U1, U2, U3 (Umlagen) | Levies for sickness, maternity and insolvency pay, rate shown on the statement | Employer |
| Own share of pension insurance | Only if you are not exempt, amount shown on the statement | You |
Worked Example: What the Employer Pays on 500 Euros
Assumption: 500 euros gross pay per month with a commercial employer. Flat-rate income tax and levies are not included, because their amount depends on the individual case.
| Contribution | Rate | Amount at 500 euros |
|---|---|---|
| Health insurance | 13 percent | 65 euros |
| Pension insurance | 15 percent | 75 euros |
| Total flat-rate contributions | 28 percent | 140 euros |
The employer pays the 140 euros on top of your gross pay. Your gross pay is not reduced by these amounts, as long as you do not carry a contribution yourself.
When Does Pension Insurance Appear on the Statement?
Minijob workers are generally subject to compulsory pension insurance but can apply for an exemption. Since 1 July 2026, an exemption can be revoked once (last updated: June 2026, German Pension Insurance, in German). If you are exempt, you have no own share. If you are not exempt, your share appears on the statement. The decision affects your later pension entitlements, so check it before you apply.
Errors Worth Checking
A payslip is not always correct. These points deserve a comparison with your own records:
- The hours billed do not match your timesheet or shift plan.
- The hourly rate is below the minimum wage valid for that period.
- Agreed special payments are missing although they appear in your contract.
- The monthly pay exceeds the minijob limit without the job being classified accordingly.
Example: Two Months Compared
Assumption: an hourly wage of 14.60 euros, the minimum wage from 2027, and two pay periods in 2027. The limit for 2027 is 633 euros per month (last updated: November 2026).
| Month | Hours | Gross pay | Minijob limit |
|---|---|---|---|
| March 2027 | 42 | 613.20 euros | kept, below 633 euros |
| July 2027 | 44 | 642.40 euros | exceeded, above 633 euros |
In July the pay is above the limit. Whether this has consequences depends on exceptions. Under section 8 (1b) of the Social Code Book IV, an unforeseeable exceedance is possible in at most two calendar months per calendar year, up to double the limit (gesetze-im-internet.de, section 8 SGB IV (in German)). Checking your hours during the month is therefore worthwhile.
How to Check Your Payslip Step by Step
- Record your working hours every month, for example in a table or an app.
- Divide the gross pay by the hours. The result must be at least the minimum wage.
- Compare the gross pay with the minijob limit for the year, which is 633 euros for 2027.
- Check whether the flat-rate contributions are shown and whether an own pension share is deducted only if you are not exempt.
- Keep your payslips for as long as you need them as proof.
Frequently Asked Questions
Why is the net amount often the same as the gross pay?
If you are exempt from compulsory pension insurance and no wage tax is due, the employer usually deducts nothing from your pay. The flat-rate contributions are paid by the employer. Whether wage tax is due depends on your tax class and the flat-rate option, not on the minijob alone.
What happens if the minijob limit is exceeded?
The job is then classified differently, which changes contributions and the payslip. A separate guide covers the consequences (in German).
Who can answer questions about the payslip?
Start by asking your employer for a written explanation. For questions about contributions and exemption, the Minijob-Zentrale is the central contact. In disputed cases, a counselling service or a tax assistance association (Lohnsteuerhilfeverein) can help.
Does this payslip logic also apply to working students?
Not in the same way. A student job above 20 hours per week is paid like a regular job with social insurance contributions. The rules are explained in the guide on the 20-hour rule for working students (in German).
What to Do Now
- Compare the hours billed with your own records.
- Check the hourly rate against the minimum wage valid in that month.
- Make sure the pension insurance share matches your decision on exemption.
- Ask your employer for a written explanation if anything is unclear.
- If errors repeat, contact the Minijob-Zentrale.
Related Guides
- Minijob or Student Job: Limits in Figures Compared (in German)
- Your First Payslip: What Each Item Means
- Minijob Limit 2027 for Students: 633 Euros a Month
- Minijob and Wage Tax: Flat-Rate or Not
- Minimum Wage 2027: 14.60 Euros Gross
Sources: Minijob-Zentrale: flat-rate contributions in minijobs (as of 2026); Minijob-Zentrale Magazine: minijob limit 2027 (as of 2026); German Pension Insurance: exemption from compulsory pension insurance in minijobs (as of June 2026); Federal Ministry of Labour and Social Affairs: Fifth Minimum Wage Adjustment Ordinance (as of 2025).
Last updated: November 2026. This guide is general information, not individual advice.
