What is Minijob?
A Minijob is a marginally paid job (geringfügig entlohnte Beschäftigung). In 2026 the earnings limit is €603 per month; it is tied to the minimum wage and rises with it.
For Minijob workers, wages are generally free of tax and largely free of contributions; the employer pays flat-rate contributions to the Minijob-Zentrale. Pension insurance applies but can be waived.
In practice
A part-time helper earns €500 a month: that is below €603, so it counts as a Minijob. The employer pays flat-rate contributions, and for the worker the amount stays practically net.