Abolishing mini-jobs: this demand has been on the table since summer 2026, after the pension commission (Alterssicherungskommission) presented its report. For students who have or plan a mini-job (Minijob), the question is what already applies and what is only under discussion. This guide separates recommendation, draft and current law.
In short: On 23 June 2026 the pension commission recommended ending the opt-out from pension insurance for mini-jobs and abolishing their special status. That is a recommendation without the force of law. The earnings limit remains in force: 603 euros a month in 2026 and 633 euros from 2027. Last updated: November 2026.
Key points at a glance
- Abolishing the mini-job special status is a recommendation of the pension commission of 23 June 2026, not a law.
- According to the Minijob-Zentrale, the existing rules for mini-jobbers and employers continue to apply unchanged.
- The mini-job limit is 603 euros a month in 2026 and rises to 633 euros on 1 January 2027 because the minimum wage rises to 14.60 euros.
- Individual changes to levies and taxes for mini-jobs are at different procedural stages. They mainly concern employers.
- If you have a mini-job, align contracts and hours with the current limit and follow developments.
What did the pension commission recommend on mini-jobs?
According to the Minijob-Zentrale’s summary, the commission recommends ending the option of being exempted from statutory pension insurance in mini-jobs (the so-called opt-out). In addition, the special tax and social insurance status of mini-jobs as a whole is to be abolished. The recommendation provides exceptions only for pupils. Students are not named as an exception in this summary.
According to the Minijob-Zentrale, the commission thereby joins recommendations of the health finance commission and the social state reform commission, which want to bring mini-jobs more into the social insurance system and create incentives for near-full-time employment. One consequence would be that the separate contribution calculation in the transition zone (Midijobs) would fall away. The summary names no date for a possible implementation, and how the legislator takes up the recommendations is open.
What is decided, what is in procedure, what is only discussed?
The following overview sorts the projects by status. It is based on the Minijob-Zentrale’s chronology, last updated on 1 October 2026.
| Date | Project | Status |
|---|---|---|
| 23 Jun 2026 | Pension commission recommendation: end the opt-out, abolish the special status | Recommendation, not law |
| 2 Jul 2026 | Coalition committee economic programme: flat-rate tax on mini-jobs from two to five percent | Announced |
| 29 Apr to 29 Jul 2026 | Statutory health insurance act on contribution stabilisation: cabinet 29 Apr, Bundestag 10 Jul, Federal Law Gazette 29 Jul 2026. Employers’ flat-rate health contribution for commercial mini-jobs from 13 percent to an expected 17.5 percent from 1 Jan 2027 | Adopted and promulgated |
| 2 Sep 2026 | Cabinet draft Income Tax Reform Act 2027: flat-rate tax on mini-jobs from two to five percent from 1 Jan 2027 | In procedure |
| 30 Sep 2026 | Cabinet draft Care Reorganisation Act: employer long-term care contribution of 3.6 percent (commercial) or 1.5 percent (private households), start 1 Jan 2028 | In procedure |
For context: the flat-rate levies initially concern the employer side. They do not change the 633 euro limit or your gross pay, but may influence how employers calculate mini-jobs. What effect this has for students depends on the individual employer.
How does a recommendation become a law?
A commission recommendation binds neither the federal government nor the Bundestag. For anything to change for you, a legislative procedure has to be completed. In principle the stages are:
- A ministry prepares a draft, and the federal cabinet adopts a government bill.
- The Bundestag debates the bill and passes the law, and the Bundesrat takes part depending on the law.
- The law is promulgated in the Federal Law Gazette and enters into force at the time stated in it.
The projects in the table above stand at different points of this chain. The health insurance act has passed through all of it, the drafts on income tax and long-term care are cabinet drafts, and for abolishing the special status the Minijob-Zentrale’s chronology records no bill. Only promulgation in the Federal Law Gazette creates binding law. For your planning that means: rely on the promulgated version and not on headlines.
What applies to mini-jobs today?
A job is marginally paid if the pay does not exceed the earnings limit. Under section 8(1a) of Book IV of the Social Code (SGB IV) it is calculated from the minimum wage times 130 divided by three and rounded up to the full euro. The figures:
| Year | Minimum wage per hour | Mini-job limit per month | Mini-job limit per year |
|---|---|---|---|
| 2026 | 13.90 euros | 603 euros | 7,236 euros |
| 2027 | 14.60 euros (MiLoV5) | 633 euros | 7,596 euros |
Worked example (assumption: minimum wage of 14.60 euros, monthly earnings up to the limit): 14.60 euros times 130 divided by 3 gives 632.67 euros, rounded up to 633 euros. Anyone working at minimum wage reaches the limit at around 43 hours a month. According to the Minijob-Zentrale, an unforeseeable excess is permitted in at most two calendar months per time year up to twice the limit, 1,266 euros. More detail is in Minijob Limit 2027 for Students: €633 a Month.
On pension insurance: since 1 July 2026, an exemption from compulsory pension insurance in a mini-job can be revoked once (German Pension Insurance). This guide does not cover the exemption in detail. How it works is explained in Minijob reform: what happens to the pension insurance exemption.
What would abolition mean for students?
That cannot be said reliably today, because the Minijob-Zentrale’s chronology (as of 1 October 2026) records no bill on abolition. The recommendation aims to bring mini-jobs into regular social insurance. How that would be designed for students, for example for health insurance, pension insurance or the relationship to the working student privilege, is open. What matters is that current law applies until the law is changed.
A comparison of mini-job, midi-job and working student position in figures is in Minijob or Student Job: Limits in Figures Compared. The 20-hour rule is covered in Working student: the 20-hour rule, pension insurance and semester breaks (in German).
Frequently asked questions
Have mini-jobs already been abolished?
No. There is a recommendation of the pension commission of 23 June 2026, but no law abolishing them. According to the Minijob-Zentrale, the existing rules continue to apply unchanged.
Will I lose my mini-job if the special status falls away?
The recommendation concerns levies and social insurance status, not automatically the employment relationship. Whether and how contracts would change depends on a possible change in the law, which the Minijob-Zentrale’s chronology does not record so far.
What changes concretely in 2027?
The mini-job limit rises to 633 euros a month because the minimum wage is 14.60 euros. In addition, the Minijob-Zentrale lists several projects on employers’ flat-rate levies that are to take effect on 1 January 2027. They are at different stages, see the table above.
Does the recommendation also apply to working students?
The Minijob-Zentrale’s summary speaks of mini-jobs. Working student positions follow different rules. Whether the recommendation would change anything there is not stated in the summary.
Where can I follow the state of the debate?
The Minijob-Zentrale keeps a chronology of current projects that is updated regularly. Only laws promulgated in the Federal Law Gazette are binding.
How to proceed
- Align contract and hours with the current limit: 603 euros a month in 2026, 633 euros from 2027.
- Check whether you have been exempted from compulsory pension insurance, and note the one-time revocation since 1 July 2026.
- Follow the procedures on income tax and care reorganisation, which concern flat-rate levies.
- If your working conditions change, plan on the basis of the promulgated version of the laws and not on recommendations.
Related guides
- Working student, mini-job or midi-job: the comparison in figures (in German)
- Minijob Limit 2027 for Students: €633 a Month
- Minimum wage 2027: 14.60 euros gross and what is left net
- Minijob reform: what happens to the pension insurance exemption
- Exceeding the mini-job limit: what happens then
Sources: Minijob-Zentrale, pension commission recommendation (25 June 2026); Minijob-Zentrale, chronology of current mini-job projects (as of 1 October 2026); Minijob-Zentrale, mini-job limit 2027; Section 8 SGB IV, marginal employment (current version).
Last updated: November 2026. This guide is general information, not individual advice.
