What is changing with Minijobs in Germany in 2026?

Every year, the amount that people can earn in a Minijob before their income is taxed, changes. But additional changes are coming in 2026, namely for pensioners. We give you a rundown:

What are Minijob income limits in Germany from 2026?

From January 1, 2026, employees who have a Minijob contract in Germany will be able to earn a maximum of 603 euros per month before their income is subject to tax. The maximum tax-free earnings for Minijobs are increasing because Germany’s minimum wage is increasing. 

The minimum wage will rise from 12,41 euros per hour in 2025 to 13,90 euros per hour in 2026. This means that Minijob employees who earn minimum wage will be able to work a maximum of 43 hours per month without their income being taxed.

Students, pensioners and people receiving Bürgergeld unemployment benefit are among the most common groups to work in Minijobs. However, from January 1, 2026, Bürgergeld will be renamed “basic security money” (Grundsicherungsgeld) and claimants will face higher taxes on their Minijob income.

Only the first 100 euros of a Grundsicherungsgeld claimant’s Minijob income will be tax-free. 20 percent of a claimant’s income between 101 and 520 euros will be tax-free and 30 percent of a claimant’s income between 521 and 2.000 euros will be tax-free. However, anyone who earns over 603 euros is considered to have a Midijob, not a Minijob.

Aktivrente will launch in January 2026

Historically, the Minijob limit has applied to students, pensioners and Bürgergeld recipients. However, from January 1, 2026, pensioners will be allowed to earn even more without having their income taxed.

Germany is facing a demographic crisis. While birthrates are falling, the German Institute for Economic Research (DIW) predicts that 4,7 million existing employees will leave the German labour force between 2024 and 2028.

To try and keep workers of retirement age working for longer, the CDU/CSU-SPD government recently announced the “active retirement” (Aktivrente) programme. With the Aktivrente, people who work beyond retirement age will be able to earn up to 2.000 euros per month before their income is subject to tax.