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For businesses
Minimum Wage 2026: €13.90 – Update Your Cost Calculations
On 1 January 2026 the German minimum wage rises from €12.82 to €13.90 per hour. For businesses that means new calculations – and a check of every subcontractor chain.
What changes
The hourly minimum rises from €12.82 to €13.90 on 1 January 2026. The next step, currently planned, is €14.60 in 2027. The mini-job limit goes up to €603 per month.
What to check
- employment contracts and annexes: no rate may fall below €13.90;
- payroll and working-time records (record within 7 days, keep for at least 2 years);
- prices in client contracts – is the new rate and the employer’s extra cost included;
- proofs from subcontractors and staffing providers.
Client liability
Anyone who hires contractors is liable for compliance with the minimum wage (§13 MiLoG with §14 AEntG). In construction, liability for social contributions and withholding tax also applies (§48 EStG). So ask for documents, not just assurances.
How to calculate
Add employer contributions, holiday pay, sickness cover and overheads to the gross rate. For an hourly service price this is usually clearly more than the wage itself.
FAQ
When does €13.90 apply?
From 1 January 2026 for all employees in Germany, including posted workers.
Does it apply to temporary workers?
Yes. The minimum applies to everyone, and some sectors have higher sector minimums.
What about older contracts?
The contractual rate must be raised to €13.90 from 1.1.2026, even if the contract is older.
