{ "country": "Germany", "version": "2026-01", "effective_from": "2026-01-01", "status": "prototype", "minimum_wage": { "hourly_eur": 13.90, "source": "BMAS / Bundesregierung / Mindestlohnkommission", "note": "Statutory minimum wage from 1 January 2026." }, "working_time_convention": { "weekly_hours": 40, "monthly_hours": 173.3333333333, "note": "Analytical full-time convention: 40 hours per week × 52 weeks / 12 months." }, "employment_regimes": { "minijob": { "monthly_threshold_eur": 603.00, "annual_threshold_eur": 7236.00, "source": "Minijob-Zentrale / Deutsche Rentenversicherung", "note": "Monthly earnings threshold for marginal employment in 2026.", "employer_flat_rates": { "pension": 0.15, "health": 0.13, "flat_wage_tax": 0.02, "u1_sick_pay_levy": 0.008, "u2_maternity_levy": 0.0022, "insolvency_levy": 0.0015, "total": 0.3117, "source": "Minijob-Zentrale 2026 flat-rate schedule for commercial (gewerblich) minijobs, aggregated via 2026 payroll guidance (getminijob.de, minijobgenie.de)", "note": "Employer-only flat-rate contributions on gross pay for a commercial minijob. Employee side is modelled at 0%: minijob workers are subject by default to compulsory pension insurance with a 3.6% top-up unless they file for exemption (Befreiung von der Rentenversicherungspflicht); the large majority exercise this exemption in practice, so the reference scenario models the opt-out case as an explicit, adjustable assumption." } }, "midijob": { "lower_monthly_threshold_eur": 603.01, "upper_monthly_threshold_eur": 2000.00, "source": "BMAS", "note": "German transitional employment range, also known as Übergangsbereich.", "gleitzone_2026": { "faktor_f": 0.6619, "total_base_coefficient": 1.145937223, "total_base_constant": -291.8744452, "employee_base_coefficient": 1.431639227, "employee_base_constant": -863.2784538, "source": "Cross-checked 2026 payroll guidance (lohndialog.de, betanet.de); coefficients agree to 9 decimal places, indicating both quote the same GKV-Spitzenverband/Minijob-Zentrale published Faktor F.", "note": "beitragspflichtige_Einnahme_total = total_base_coefficient x gross + total_base_constant (base for the combined employer+employee contribution, at each branch's total rate); beitragspflichtige_Einnahme_employee = employee_base_coefficient x gross + employee_base_constant (base for the employee's own-rate contribution, at each branch's employee rate). The employer's contribution is the residual: total contribution minus the employee's contribution, which concentrates the Übergangsbereich relief on the employee side." } }, "standard_job": { "lower_monthly_threshold_eur": 2000.01, "note": "Regular employment regime above the upper Midijob threshold." } }, "contribution_ceilings": { "health_and_care_monthly_eur": 5812.50, "health_and_care_annual_eur": 69750.00, "pension_and_unemployment_monthly_eur": 8450.00, "pension_and_unemployment_annual_eur": 101400.00, "source": "BMAS Sozialversicherungsrechengroessen 2026" }, "rates": { "pension_total": 0.186, "pension_employee": 0.093, "pension_employer": 0.093, "unemployment_total": 0.026, "unemployment_employee": 0.013, "unemployment_employer": 0.013, "health_general_total": 0.146, "health_general_employee": 0.073, "health_general_employer": 0.073, "health_additional_total_reference": 0.029, "health_additional_employee_reference": 0.0145, "health_additional_employer_reference": 0.0145, "care_total_with_children": 0.036, "care_employee_with_children_outside_saxony": 0.018, "care_employer_with_children_outside_saxony": 0.018, "care_total_childless": 0.042, "care_employee_childless_outside_saxony": 0.024, "care_employer_childless_outside_saxony": 0.018 }, "employer_only_levies_2026": { "insolvency_levy": 0.0015, "u2_maternity_levy_standard": 0.0044, "source": "TK (Techniker Krankenkasse) Firmenkunden 2026 rate pages, cross-checked against NWB Datenbank", "note": "Insolvenzgeldumlage (0.15%) and the general (non-minijob) U2 Mutterschaftsumlage (0.44%) are mandatory, employer-only levies applying to essentially all employers, regardless of size, for standard and midijob employment. This is a DIFFERENT rate from the minijob regime's own U2 rate (0.22%, employment_regimes.minijob.employer_flat_rates.u2_maternity_levy): the Minijob-Zentrale runs its own separate Ausgleichskasse with its own U1/U2/Insolvenzgeldumlage rates, distinct from the general Krankenkassen-administered U2 rate used here. The U1 Umlage (Krankheitsumlage, sick-pay reimbursement) is NOT added here because it is mandatory only for employers with 30 or fewer employees, and voluntary above that -- not modeled since this module does not specify an employer size for standard/midijob employment (unlike the minijob regime, where a small-employer profile is implicit)." }, "profiles": [ { "profile_id": "germany__public_health__with_children__outside_saxony", "label_fr": "Assurance publique · avec enfant · hors Saxe", "label_en": "Public health insurance · with children · outside Saxony", "region": "outside_saxony", "family_status": "with_children", "health_insurance": "public", "care_employee_rate": 0.018, "care_employer_rate": 0.018 }, { "profile_id": "germany__public_health__childless__outside_saxony", "label_fr": "Assurance publique · sans enfant · hors Saxe", "label_en": "Public health insurance · childless · outside Saxony", "region": "outside_saxony", "family_status": "childless", "health_insurance": "public", "care_employee_rate": 0.024, "care_employer_rate": 0.018 }, { "profile_id": "germany__public_health__with_children__saxony", "label_fr": "Assurance publique · avec enfant · Saxe", "label_en": "Public health insurance · with children · Saxony", "region": "saxony", "family_status": "with_children", "health_insurance": "public", "care_employee_rate": 0.023, "care_employer_rate": 0.013 }, { "profile_id": "germany__public_health__childless__saxony", "label_fr": "Assurance publique · sans enfant · Saxe", "label_en": "Public health insurance · childless · Saxony", "region": "saxony", "family_status": "childless", "health_insurance": "public", "care_employee_rate": 0.029, "care_employer_rate": 0.013 } ], "methodological_limits": [ "Income tax (Lohnsteuer) and the solidarity surcharge (Solidaritatszuschlag) are computed via the official 2026 BMF Programmablaufplan (see analysis/germany/pap_2026_lohnsteuer.py); net wage figures are after personal income tax, not before it.", "Mini-jobs are modelled with the 2026 employer flat-rate schedule and 0% employee contribution (opt-out from the pension top-up assumed); midi-jobs are modelled with the 2026 Übergangsbereich Gleitzone formula (Faktor F).", "Private health insurance is excluded from V1.", "Individual sickness-fund additional contribution rates are not modelled in V1.", "The health additional contribution is modelled with a reference average rate.", "Accident insurance contributions are excluded from V1.", "The Insolvenzgeldumlage (0.15%) and the general U2 Mutterschaftsumlage (0.44%) are now modeled as separate employer-only levies for standard and midijob rows (added 2026-08-31, see employer_only_levies_2026), in addition to the minijob regime's own bundled flat-rate figures. The U1 Umlage (Krankheitsumlage) remains unmodeled for standard/midijob rows since it only applies to employers with 30 or fewer employees, a size this module does not specify outside the minijob regime." ] }