Minimum wage 2026: what the increase means for mini-jobs and payroll

On 27 June 2025, the Minimum Wage Commission (Mindestlohnkommission) unanimously decided to raise the statutory minimum wage in two steps: from the current 12.82 euros to 13.90 euros from 1 January 2026 and to 14.60 euros from 1 January 2027. This only becomes binding with a statutory ordinance issued by the Federal Government (Bundesregierung) under § 11 MiLoG, which is still pending.

The mini-job threshold is linked to the minimum wage

Since October 2022, the marginal employment threshold has been dynamic. Under § 8 Abs. 1a SGB IV, the minimum wage is multiplied by 130, divided by three and rounded up to the nearest whole euro. This corresponds to ten hours a week at the minimum wage. A rate of 12.82 euros gives the current 556 euros a month. With 13.90 euros, the formula gives 602.33 euros, rounded up to 603 euros. The figure is announced by the Federal Ministry of Labour (Bundesarbeitsministerium) in the Federal Gazette (Bundesanzeiger).

The transition zone for midi-jobs shifts along with the threshold. It begins above the marginal employment threshold and, under § 20 Abs. 2 SGB IV, extends to 2,000 euros a month.

What payroll offices should check now

For mini-jobs with a fixed monthly amount, the permitted number of hours falls. Anyone who currently receives 556 euros may work a maximum of 40 hours a month for it from January (556 divided by 13.90). If, on the other hand, the contract specifies a fixed number of hours, pay rises, and you need to recalculate whether it remains below the new threshold. Under § 8 Abs. 1b SGB IV, unforeseeably exceeding the threshold is harmless in no more than two calendar months within a twelve-month period, in each case up to the amount of the marginal employment threshold.

It is also worth looking at all hourly wages between 12.82 and 13.90 euros, including those of temporary and part-time staff outside mini-jobs. In practice, this often affects contracts concluded years ago just above the minimum wage at the time.

The record-keeping obligation under § 17 MiLoG continues to apply to mini-jobbers: the start, end and duration of daily working time must be recorded no later than the end of the seventh day after the work was performed and kept for at least two years. These records are the basis for demonstrating during an inspection that no month falls below the minimum wage after the increase.

Addendum (November 2026): The Federal Government implemented the decision with the Fifth Minimum Wage Adjustment Ordinance (Fünfte Mindestlohnanpassungsverordnung) of 5 November 2025. Since 1 January 2026, the minimum wage has been 13.90 euros and the marginal employment threshold 603 euros. From 1 January 2027, the minimum wage will rise to 14.60 euros, and according to the formula the threshold will then be 633 euros.