Contents
What characterises the transitional band
The employee's share of contributions rises gradually from the lower end of the band to the full share at 2,000 euros. At the lower edge they pay almost nothing, and the employer bears an increased share there.
Unlike a mini-job, there is full liability to social security in all branches, including health, long-term care, pension and unemployment insurance. The reduced contribution does not reduce pension entitlements: for the pension the full pay counts.
The step at the lower limit
Earnings of 604 euros are a midi-job, earnings of 603 euros a mini-job. That one euro changes tax, contributions and the reporting to the Minijob-Zentrale completely.
That is why planning hours for employees near the limit is no trifle. A single cover shift can tip the classification, and retroactively for the whole period if it becomes regular.
Example: 1,200 euros a month
- Earnings 1,200 euros, so in the transitional band between 603.01 euros and 2,000 euros.
- Full liability to insurance in all branches.
- The employee's share of contributions is below the standard rate.
- For the pension calculation the full pay of 1,200 euros still counts.
Common mistake
The midi-job gets treated like a mini-job and reported via the Minijob-Zentrale. The correct route is reporting to the competent health insurer, and the correction is laborious.
This is not legal advice; for a specific case at your workplace you are better off asking someone qualified to give it.
- Section 20(2) SGB IV
- „The transitional band within the meaning of this Code covers remuneration from employment that is more than marginal under section 8(1) no. 1 and does not regularly exceed 2,000 euros a month.“
Published by: AMNAU GmbH
Editorial responsibility: Ugur Aydogan, Product development.
Last reviewed: 2 September 2026