DE Minijob & Übergangsbereich Rechner

Freely editable, year dated contribution rate configuration: minimum wage, the derived marginal earnings threshold (minimum wage x 130 / 3, rounded up), the upper limit of the transitional zone (EUR 2,000), the health/pension/unemployment/long term care insurance rates including the health insurance additional contribution and the long term care childless surcharge, and the flat rate Minijob employer contributions. Automatic classification of an employment as Minijob, transitional zone or normal social security liable based on the monthly wage. Minijob: flat employer contributions (health 13%, pension 15%, flat rate tax 2%) and the employee top up contribution to the full pension rate (with a EUR 175 minimum assessment base), including an opt out declaration (Section 6(1b) SGB VI). Transitional zone: the reduced contribution assessable income under the official sliding scale formula (Section 20(2) SGB IV) with factor F, separate assessment bases for the total contribution (BE) and the employee share (BE AN, Section 20(2a) sentence 6 SGB IV; the employer pays the rest), split per branch (health/pension/unemployment/care) into employee and employer shares. Long term care childless surcharge handling. Quick calculator for ad hoc checks and saved calculations with a printable result overview (PDF).