Social security and levies

Germany midijob transition zone 2026 and 2027

API Midijob limits and factor F come as REST API and CSV, with the formula for income subject to contributions.

In 2026, the midi-job transition zone (Übergangsbereich) runs from €603.01 to €2,000 a month, and factor F is 0.6619 (§ 20 Abs. 2 and 2a SGB IV). From January 1, 2027, the zone starts at €633.01, and factor F for 2027 has not been announced yet.

Last checked against the sources on September 23, 2026. Next expected change: factor F for 2027 by December 31, 2026, from 2027 under a new formula (GKV-Beitragssatzstabilisierungsgesetz).

REST /v1/hr/uebergangsbereichMCP hr_uebergangsbereichCLI qk uebergangsbereich

The limits of the midi-job transition zone (Übergangsbereich) under § 20 Abs. 2 SGB IV, called the sliding zone (Gleitzone) until June 2019, and the yearly factor F used to calculate the income subject to contributions.

Valid on September 25, 2026
Lower limit
€603.01
Upper limit
€2,000.00
Factor F
0.6619
Source
§ 20 Abs. 2 and 2a SGB IV, official notices of factor F
License
Values from official works (§ 5 UrhG). Use of the compilation under the Quellenkontor terms of use.
Updates
yearly and whenever the limits change
Coverage
Germany, from 2015

A value doesn't match the official source? Report an error. We check against the primary source and document every correction in the changelog.

Related solutions: For payroll software and payroll providersFor global payroll and EOR providers

api.quellenkontor.dev/v1/hr/uebergangsbereich?datum=2026-01-01
Zur API-Doku →
curl "https://api.quellenkontor.dev/v1/hr/uebergangsbereich?datum=2026-01-01" \
  -H "Authorization: Bearer $QK_KEY"
Antwort200 OK · JSON
{
  "datensatz": "uebergangsbereich",
  "datum": "2026-01-01",
  "bezeichnung": "Übergangsbereich",
  "untergrenze_monat": 603.01,
  "obergrenze_monat": 2000,
  "faktor_f": 0.6619,
  "gueltig_ab": "2026-01-01",
  "gueltig_bis": "2026-12-31",
  "rechtsgrundlage": "§ 20 Abs. 2 SGB IV; Untergrenze: Geringfügigkeitsgrenze 603 Euro (BAnz AT 20.11.2025 B1) plus 1 Cent",
  "quelle": {
    "titel": "§ 20 SGB IV (Aufbringung der Mittel, Übergangsbereich)",
    "url": "https://www.gesetze-im-internet.de/sgb_4/__20.html"
  },
  "faktor_f_rechtsgrundlage": "§ 20 Abs. 2a SGB IV, Bekanntmachung des Faktors F für 2026",
  "faktor_f_definition": "28 Prozent ÷ Gesamtsozialversicherungsbeitragssatz",
  "faktor_f_quelle": {
    "titel": "Bekanntmachung des Gesamtsozialversicherungsbeitragssatzes und des Faktors F für das Jahr 2026 vom 25. November 2025 (BAnz AT 18.12.2025 B5)",
    "url": "https://www.bundesanzeiger.de/pub/publication/tEVvKJtcxc4VdUgfyAg/content/tEVvKJtcxc4VdUgfyAg/BAnz%20AT%2018.12.2025%20B5.pdf"
  },
  "formel": {
    "beitragspflichtige_einnahme_gesamt": "F × G + (OG ÷ (OG − G) − G ÷ (OG − G) × F) × (AE − G)",
    "beitragspflichtige_einnahme_arbeitnehmer": "OG ÷ (OG − G) × (AE − G)",
    "erlaeuterung": "Seit 01.10.2022 (§ 20 Abs. 2a SGB IV): Die Beiträge werden aus der Einnahme gesamt berechnet, der Arbeitnehmer trägt den Anteil aus seiner eigenen, reduzierten Einnahme, der Arbeitgeber den Rest.",
    "variablen": {
      "F": 0.6619,
      "G": 603,
      "OG": 2000,
      "AE": "monatliches Arbeitsentgelt"
    }
  },
  "hinweise": [
    "Die Formeln gelten nicht für Personen, die zu ihrer Berufsausbildung beschäftigt sind (§ 20 Abs. 2a SGB IV)."
  ],
  "lizenz": "Werte aus amtlichen Werken (§ 5 UrhG). Nutzung der Zusammenstellung nach den Nutzungsbedingungen von Quellenkontor.",
  "stand": "2026-09-23",
  "zitat": "Übergangsbereich (Midijob) am 01.01.2026: 603,01 bis 2.000 Euro im Monat, Faktor F 0,6619. Rechtsgrundlage: § 20 Abs. 2 SGB IV; Untergrenze: Geringfügigkeitsgrenze 603 Euro plus 1 Cent. Quelle: § 20 SGB IV (Aufbringung der Mittel, Übergangsbereich), https://www.gesetze-im-internet.de/sgb_4/__20.html. Daten: Quellenkontor (quellenkontor.dev).",
  "datenstand": "2026-09-24.16"
}

Response shortened. All parameters and response fields are in the Midi-job zone reference.

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Midijob transition zone and factor F

Contributory income, total: F × G + (OG ÷ (OG − G) − G ÷ (OG − G) × F) × (AE − G); employee: OG ÷ (OG − G) × (AE − G). G is the mini-job limit, OG the upper limit and AE the monthly pay. Since October 1, 2022 (§ 20 Abs. 2a SGB IV), contributions are calculated from the total income; the employee pays the share from their own reduced income, the employer the rest.

Legal citations stay in German, exactly as they appear in the official sources.

Show all 15 entriesHide 15 entries: Midijob transition zone and factor F
Valid fromLower limitUpper limitFactor F
January 1, 2027€633.01€2,000.00not yet published
January 1, 2026€603.01€2,000.000.6619
January 1, 2025€556.01€2,000.000.6683
January 1, 2024€538.01€2,000.000.6846
January 1, 2023€520.01€2,000.000.6922
October 1, 2022€520.01€1,600.000.7009
January 1, 2022€450.01€1,300.000.7509
January 1, 2021€450.01€1,300.000.7509
January 1, 2020€450.01€1,300.000.7547
July 1, 2019€450.01€1,300.000.7566
January 1, 2019€450.01€850.000.7566
January 1, 2018€450.01€850.000.7547
January 1, 2017€450.01€850.000.7509
January 1, 2016€450.01€850.000.7547
January 1, 2015€450.01€850.000.7585

As JSON and CSV

Every request returns JSON. The history since 2015 is also available as a CSV file with format=csv, and with trennzeichen=semikolon it fits Excel with German regional settings. More in Responses and CSV.

Terminal
curl "https://api.quellenkontor.dev/v1/hr/uebergangsbereich/verlauf?format=csv&trennzeichen=semikolon" \
  -H "Authorization: Bearer $QK_KEY" -o uebergangsbereich.csv

Parameters

ParametersTypeMeaning
datumdatedateEffective date in the format YYYY-MM-DD. Defaults to today.

All response fields with types, allowed values, defaults and error cases are in the Midi-job zone reference.

Questions about this dataset

What is the midi-job transition zone in 2026?

From €603.01 to €2,000 of pay a month.

What is factor F in 2026?

0.6619. It is used to calculate the income subject to contributions in the transition zone.

Why does the lower limit change every year?

It is one cent above the mini-job limit, which has followed the minimum wage since October 2022.

What changes for factor F in 2027?

From 2027, the numerator is no longer 28% but the sum of the general health insurance rate, the average additional contribution rate and 15% (§ 20 Abs. 2a Satz 2 SGB IV as amended by the GKV-Beitragssatzstabilisierungsgesetz). This raises the factor, so employers pay more for midi-jobs. We add the value once it is announced.

Does the transition zone apply to apprentices?

No. The formulas do not apply to people employed for their vocational training (§ 20 Abs. 2a SGB IV). With several jobs, the total pay counts.

How often is the dataset updated?

Yearly and whenever the limits change. We check the data against the official sources every week, and every change is logged in the changelog. On the Pro plan, a webhook notifies your server.

More on Midi-job zone

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