Minimum Wage
Current minimum wage, AGI and detailed deductions breakdown.
These fields are only active for years 2018-2021.
For 2022 and later, AGI was abolished and income tax plus stamp tax exemptions apply.
How is minimum wage calculated?
The tax base is found by deducting employee SGK and unemployment premiums from the gross minimum wage. Since 2022, income tax and stamp tax exemptions equal to the minimum wage reduce these taxes to zero for employees. For 2018-2021, AGI is deducted from income tax based on family status.
Scope and assumptions
The tool calculates using the statutory minimum wage for the selected year and month. Overtime, bonuses, premiums, meal/transport benefits and employer incentive cost scenarios are not included in this version.