Mini-Jobber (Marginal Employment)
Mini-jobbers earn up to €538/month and can use the Deutschlandticket as a Jobticket — but NOT through salary conversion, only through employer subsidy or Split Pay.
Who are Mini-Jobbers?
Mini-jobbers (marginally employed workers) have a monthly gross income of at most €538 (as of 2026). They are exempt from social insurance contributions, pay no income tax, and have special rules for the Jobticket.
Mini-Jobbers and the Deutschlandticket
| Model | Suitable for mini-jobbers? | Details |
|---|---|---|
| 100% employer subsidy | Yes | Employer pays €59.85 + €1 service = €60.85; employee pays €0 |
| Salary conversion | No | Gross salary could fall below €538 → not permissible |
| Split Pay | Yes | Employer pays min. 25% (€15.75); employee pays €44.10 |
The Right Solution for Mini-Jobbers
Option 1: 100% Employer Subsidy
The employer covers the full ticket cost (€59.85 + €1 service = €60.85/month). The mini-jobber pays nothing and their salary remains unchanged.
- Tax-free under § 3 No. 15 EStG
- No impact on the mini-job threshold
- Commuter allowance reduced by €59.85/month
Option 2: Split Pay
The employer pays at least 25% (€15.75/month), the mini-jobber pays the rest (€44.10/month). The employer portion is tax-free.
- No salary conversion — no risk to the mini-job threshold
- 5% business customer discount applies
- Commuter allowance reduced by €15.75/month
