AVD with a Minijob: Eligible for Subsidies or Not?

Tilman Freyenhagen

Published on 19 August 2026 · Managing Director & Partner, Alsterspree Verlag GmbH

This article was written by an author with the support of AI.

Eligibility in a Minijob: The Opt-Out Is Decisive

Yes, you are directly eligible for the new Altersvorsorgedepot with a minijob if you remain subject to mandatory German statutory pension insurance^[1] and have not submitted an exemption application under § 6 Abs. 1b SGB VI^[2]. If, on the other hand, you have opted out of mandatory pension insurance, direct entitlement to government allowances for this contract lapses. The group of eligible individuals has also been broadened: self-employed individuals with income under § 15 EStG (tradespersons) or § 18 Abs. 1 Nr. 1 bis 3 EStG who have filed a tax return, as well as mandatory members of professional pension schemes, will also be directly eligible in principle.^[3] For marginally employed individuals, however, retaining mandatory statutory pension insurance remains the central requirement.

Whether your minijob unlocks full government support therefore hinges on a single checkbox on the employee questionnaire. If your personal situation is more complex due to additional income streams, spousal contracts, or recent parental leave, our subsidy calculator provides an initial orientation, while neutral professional advice ensures that mixed constellations are structured with legal certainty.

• Direct eligibility for subsidies: Applies automatically if statutory pension insurance obligation is maintained in the minijob.
• Exclusion via opt-out: Anyone who applies for exemption from the pension insurance obligation loses direct eligibility for subsidies.
• Broader framework: Secondary income and side jobs must also be precisely evaluated regarding their social security status.

Reconsidering the exemption from statutory pension insurance

Since 2013, marginal employment (minijobs) has been subject to mandatory statutory pension insurance, from which employees can be exempted upon application. As of January 1, 2026, the earnings threshold for minijobs is 603 euros per month (7,236 euros per year). Those who remain subject to insurance contribute their own share of 3.6 percent of gross earnings in a commercial minijob, or 13.6 percent in a private household, while the employer covers the remainder of the 18.6 percent contribution rate as a lump-sum payment.^[4][5]

Starting in 2027, this manageable personal contribution unlocks access to state subsidies for the Altersvorsorgedepot with a maximum basic allowance of up to 540 euros per year. Opting out of the exemption not only secures valuable qualifying contribution months and rehabilitation entitlements in the statutory pension insurance system, but also forms the legal foundation for state subsidies in the depot.

An exemption once granted previously applied for the entire duration of the employment relationship. However, since July 1, 2026, minijobbers have been able to reverse the exemption from compulsory pension insurance once and thus return to mandatory coverage; the application must be submitted to the employer, takes effect only for the future, and must be applied uniformly across multiple minijobs. Under the law, the revocation application is binding for the duration of the employment, meaning a second switch back into exemption is not permitted within the same job.^[6] Anyone changing employers or taking up a new position can make a fresh decision upon commencement of work and waive the exemption.^[7]

The financial perspective: Allowances and bonuses in detail

The subsidy structure of the Altersvorsorgedepot particularly rewards smaller monthly savings contributions. For every euro contributed personally up to a threshold of 360 euros per calendar year, the state provides a basic allowance of 50 cents.^[3] Personal contributions between 361 euros and 1,800 euros per year receive an additional subsidy of 25 cents per euro, meaning the basic allowance reaches its maximum of 540 euros at an annual contribution of 1,800 euros.^[3] The prerequisite for the allowance is a minimum personal contribution of 120 euros per year.^[3]

The passed retirement reform act does not include a separate low-earner bonus: smaller savings amounts are instead subsidized through the higher allowance tier of 50 cents per euro up to 360 euros in annual contributions. For each child eligible for child benefit, the child allowance is added, which is granted in full at 300 euros per child per year starting from a monthly savings contribution of just 25 euros. Anyone concluding a contract before their 25th birthday also receives a one-off career starter bonus of 200 euros.

Your situation: When are you affected?

Whether the pension insurance obligation of your minijob serves as the cornerstone of your subsidy eligibility depends on your overall employment situation. The statutory framework distinguishes between three typical scenarios:

• Sole mini-job: If the mini-job represents your only employment, opting out or staying in pension insurance is the sole factor determining your direct subsidy eligibility.
• Mini-job alongside subject-to-social-insurance main employment: In this case, you are already compulsorily insured through your main profession and thus directly eligible for subsidies. An exemption in your mini-job does not harm the subsidy eligibility of your retirement depot in this situation.
• Mini-job alongside self-employment: Since self-employed individuals are also fundamentally directly eligible for subsidies under the reform, overlapping review pathways apply, where a mini-job subject to compulsory insurance secures an uncomplicated access route.

For married couples, the option of derived subsidy eligibility also exists: If one spouse is directly eligible, the other spouse can also receive allowances via their own contract with a minimum annual personal contribution of 120 euros. The exact amount in each individual case depends on the amounts paid into both contracts.

Outlook for 2027: Verification by Providers

The reform was promulgated at the end of May 2026, but the new products will not be offered until January 1, 2027. While the material eligibility requirements are legally established, the operational verification processes of banks and neobrokers are taking shape step-by-step leading up to this market launch.

• Automated data reconciliation: Depot providers will digitally validate subsidy eligibility via interfaces with the Central Allowance Authority for Retirement Assets (ZfA).
• Documentation obligations for mixed status: For changing employers or mid-year status changes, standardized inquiries will be established in customer portals.
• Standard depot and cost control: Certified standard depots must adhere to strict transparency requirements and a cap on effective costs of at most 1.0 percent per year.

Until all interfaces are fully operational, we recommend keeping careful records of pension contribution deductions (e.g., pay slips) to promptly resolve any questions during the initial application.

The Next Step: Calculation and Independent Advisory

General overviews provide solid guidance, but they cannot reflect the exact financial interaction of individual income combinations down to the last detail. To gain clarity on your personal subsidy rate, a structured two-step approach is recommended.

1. Check your status: Review your pay slip to determine whether the 3.6 percent statutory pension insurance contribution is being deducted for your mini-job.
2. Calculate subsidies precisely: Use the Vorsorgedepot-Lotse subsidy calculator to determine the projected final capital resulting from your monthly savings contributions and state allowances.
3. Seek advice for complex cases: For complex combinations involving self-employment, secondary employment, or pre-existing contracts, independent advisor matching assists in neutral clarification.

Take advantage of the remaining time before the 2027 reform launch to review your social security status and optimally structure your private retirement provision. A well-grounded comparison of options ensures you secure the maximum state support.

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