Minimum wage increases - mini-job limit has been adjusted: What employers need to consider

On 1 January 2026, the mini-job limit was adjusted: the previous monthly limit of 556 euros was raised to 603 euros. The increase in the statutory minimum wage therefore also has a direct impact on marginal employment relationships. For employers, this means not only a need for mathematical adjustments, but also a need for legal and organisational action. An early review of existing employment relationships helps to avoid risks and remain legally compliant.

What will change in concrete terms?

With the increase in the minimum wage rises automatically increases the permissible monthly earnings limit in the mini-job to 1.206,00 €. This means that mini-jobbers from 2026 up to € 1,206 per month without exceeding the marginal earnings threshold. However, this only applies in exceptional cases, e.g. in the event of sickness and only for a maximum of two months per year. For employees in partial retirement there is a Transitional regulation (§ 15j ATG), which ensures that if the mini-job threshold is raised as a result of the minimum wage increase, the insurance cover for existing employment subject to compulsory insurance is maintained.

Employers must therefore check, whether marginally employed workers remain within the new limit or whether adjustments need to be made to working hours or remuneration. At the same time, the higher minimum wage has an impact on hourly costing, personnel costs and, in some cases, remuneration structures within the company.

The change is not isolated, but has Practical consequences for contract drafting, time recording and payroll accounting. It is particularly relevant that even small mathematical deviations can lead to a mini-job becoming subject to social security contributions.

What new obligations will employers face?

The mini-job limit is dynamised by law and is based on the minimum wage in accordance with Section 8 (1a) SGB IV. Employers are therefore obliged to ensure that the statutory minimum wage is complied with at all times. This results in a Increased testing and documentation requirements. Working hours must be recorded correctly, especially for mini-jobbers in minimum wage-relevant sectors. In addition, existing employment contracts should be reviewed to ensure that remuneration and working hours continue to match the new mini-job threshold.

Payroll systems and internal processes may also need to be adapted so that the new earnings limit is correctly taken into account. Errors in implementation can lead to additional payments, social security risks or auditing problems.

What consequences does this have for existing employment relationships?

For existing mini-jobs, the adjustment means not automatically an amendment to the contract, but often a necessary review. If the earnings threshold is exceeded due to the increased minimum wage, the mini-job may lose its status and become subject to social insurance contributions. In practice, this mainly affects working time models that were previously aligned with the old limit.

Employers should therefore Review hourly quotas and redefine if necessary. Also Remuneration adjustments or contract amendments may be required to maintain minor status.

What adjustments are necessary in practice?

In practical implementation, we recommend a structured testing process. First of all, all mini-job relationships should be analysed with regard to the number of hours, remuneration and compliance with the minimum wage. Necessary adjustments can then be made, for example by changing the working hours or clarifying the contract.

In addition, companies should update their payroll accounting systems and inform internal managers - for example in HR or Payroll - about the changes. Proper documentation and clear communication with the affected employees reduces legal risks and ensures transparency.

Practical checklist for employers:

Check employment contracts and hourly quotas
Recalculate mini-job earnings limits
Update payroll accounting system
Informing employees and managers
Ensure documentation obligations
Regularly check the status of mini-jobbers

An early adjustment prevents later corrections and reduces legal risks.

If you have any questions on this or other topics, please contact us - we will be happy to advise you.