# Minijob-Rechner - Comprehensive Documentation

**Last Updated:** 2026-01-21

## Tool Overview

### Basic Information

- **Tool Name:** Minijob-Rechner (Minijob Salary Calculator)
- **Slug:** `minijob-rechner`
- **URL:** `https://www.ordio.com/tools/minijob-rechner`
- **Status:** Available
- **Last Updated:** 2026-01-07

### Purpose

Comprehensive calculator for Minijob net salary, employer costs, and vacation entitlement. Calculates employee net income (with/without pension insurance), employer total costs (gewerblich vs privathaushalt), and vacation days/compensation for Minijobs (€0-€603/month) in Germany. Includes 4 calculation modes: Basic, Advanced (with hourly mode), Employer, and Vacation.

### Use Cases

- **Minijob Employees:** Calculate net salary with/without pension insurance
- **Employers:** Calculate total costs including all social security contributions (gewerblich vs privathaushalt)
- **HR Professionals:** Calculate vacation entitlement and compensation
- **Job Seekers:** Understand Minijob income and costs
- **Financial Planners:** Plan income scenarios in Minijob range

### Real-World Scenarios

**Scenario 1: Student Working Part-Time**

- **User:** University student working weekends
- **Situation:** Student earns €450/month at a café, wants to know net income
- **Goal:** Understand take-home pay and whether to opt into pension insurance
- **Steps:**
  1. Enter €450 in Basic Mode
  2. Toggle Rentenversicherung to see difference (with/without)
  3. Compare net income options
  4. Use Advanced Mode to calculate hourly rate if needed
- **Result:** Student sees €450 gross = €450 net (no taxes), can decide on pension insurance
- **Related Tools:** [Stundenlohnrechner](stundenlohnrechner-documentation.md) (if calculating hourly rate), [Brutto-Netto-Rechner](brutto-netto-rechner-documentation.md) (for comparison with regular employment)

**Scenario 2: Restaurant Owner Hiring Minijob Workers**

- **User:** Restaurant owner planning staffing
- **Situation:** Need to hire 3 Minijob workers at €603/month each, calculate total costs
- **Goal:** Understand total employer costs including all contributions
- **Steps:**
  1. Switch to Employer Mode
  2. Enter €603 for each position
  3. Select "Gewerblich" (commercial)
  4. Review breakdown: RV, KV, Pauschalsteuer, Umlagen, Unfallversicherung
  5. Multiply by number of employees
- **Result:** Owner sees total cost per employee (~€650/month), can budget accurately
- **Related Tools:** [Kostenrechner](kostenrechner-documentation.md) (for overall cost analysis), [ROI-Rechner Schichtplanung](roi-rechner-schichtplanung-documentation.md) (for ROI analysis)

**Scenario 3: HR Manager Calculating Vacation Entitlement**

- **User:** HR professional managing Minijob employees
- **Situation:** Employee started Jan 1, works 5 days/week, needs vacation calculation
- **Goal:** Calculate vacation days and compensation
- **Steps:**
  1. Switch to Vacation Mode
  2. Enter €603 gross salary
  3. Select 5 Arbeitstage pro Woche
  4. Set Startdatum to Jan 1
  5. Review Urlaubstage and Urlaubsgeld
- **Result:** HR sees 20 vacation days and €241.20 vacation pay entitlement
- **Related Tools:** [Urlaubsanspruch-Rechner](urlaubsanspruch-rechner-documentation.md) (for detailed vacation calculations), [Arbeitstage-Rechner](arbeitstage-rechner-documentation.md) (for work days calculation)

**Scenario 4: Job Seeker Comparing Minijob vs Midijob**

- **User:** Person considering part-time work options
- **Situation:** Offered €603 Minijob or €1,200 Midijob, wants to compare net income
- **Goal:** Understand net income difference and make informed decision
- **Steps:**
  1. Calculate Minijob net: €603 (no taxes)
  2. Switch to [Midijob-Rechner](midijob-rechner-documentation.md)
  3. Calculate Midijob net: ~€1,050 (after taxes and contributions)
  4. Compare net income and benefits
- **Result:** Sees €447/month difference, can evaluate if extra income worth additional contributions
- **Related Tools:** [Midijob-Rechner](midijob-rechner-documentation.md) (for comparison), [Brutto-Netto-Rechner](brutto-netto-rechner-documentation.md) (for regular employment comparison)

### Target Audience

- Minijob employees
- Employers hiring Minijob workers
- HR professionals
- Job seekers considering Minijobs
- Financial advisors

### Visual Description

**Hero Section:**

- Layout: Centered hero section with badge, headline, and description
- Badge: "Minijob Rechner" badge
- Headline: Large bold headline "Minijob-Rechner 2026: Berechne Netto-Gehalt & Arbeitgeberkosten" with blue accent
- Description: Paragraph explaining calculator features and range (€0-€603)
- Trust Indicators: Three badges showing "2026 aktuell", "100% kostenlos", "PDF & CSV Export"
- Background: Subtle dot pattern background

**Visual Examples (To Be Added):**

**Hero Section Screenshot:**

- Location: `docs/guides/tools-pages/screenshots/minijob-rechner-hero.png`
- Description: Full hero section showing badge, headline, description, and trust indicators
- Dimensions: 1920x1080 (desktop), 375x667 (mobile)
- Shows: Complete above-fold content with visual styling

**Calculator Form Screenshot:**

- Location: `docs/guides/tools-pages/screenshots/minijob-rechner-form.png`
- Description: Calculator form showing all 4 modes (Basic, Advanced, Arbeitgeber, Urlaub)
- Dimensions: 1920x1080 (desktop)
- Shows: Mode tabs, input fields, calculate button, form styling

**Result Display Screenshot:**

- Location: `docs/guides/tools-pages/screenshots/minijob-rechner-results.png`
- Description: Results section showing calculated values, breakdown cards, export buttons
- Dimensions: 1920x1080 (desktop)
- Shows: Primary result display, secondary results cards, export functionality

**Workflow Diagram:**

- Location: `docs/guides/tools-pages/diagrams/minijob-rechner-workflow.svg`
- Description: Flow diagram showing user journey from input to results
- Format: SVG (vector) for scalability
- Shows: Mode selection → Input → Calculation → Results → Export flow

**Calculator Modes:**

- Mode Tabs: Four-button tab navigation (Basic, Advanced, Arbeitgeber, Urlaub)
- Basic Mode: Simple inputs (Bruttogehalt, Rentenversicherung toggle)
- Advanced Mode: Monthly/Hourly input toggle, detailed inputs
- Employer Mode: Bruttogehalt, Beschäftigungsart (gewerblich/privathaushalt)
- Vacation Mode: Bruttogehalt, Arbeitstage pro Woche, Startdatum

**Form Section:**

- Layout: Centered single-column layout
- Basic Mode Inputs:
  - Bruttogehalt: Number input (€) with validation (0-603)
  - Rentenversicherung: Toggle (beitragspflichtig/befreit)
- Advanced Mode Inputs:
  - Input Mode: Toggle (Monatlich/Stündlich)
  - If Monthly: Bruttogehalt (€)
  - If Hourly: Stundenlohn (€), Stunden pro Woche
  - Rentenversicherung: Toggle
  - Mehrere Minijobs: Warning checkbox
- Employer Mode Inputs:
  - Bruttogehalt: Number input (€)
  - Beschäftigungsart: Select (Gewerblich/Privathaushalt)
- Vacation Mode Inputs:
  - Bruttogehalt: Number input (€)
  - Arbeitstage pro Woche: Select (5 or 6)
  - Startdatum: Date picker
- Calculate Button: Auto-calculates on input change (debounced)
- Styling: Blue accent color (#4D8EF3), rounded inputs, responsive layout

**Result Display:**

- Layout: Below form, centered
- Results Summary: Large card showing:
  - Primary Result: Large bold display (blue accent)
  - Secondary Results: Summary cards with icons
- Mode-Specific Results:
  - Basic: Netto-Gehalt, RV-Abzug (if applicable)
  - Advanced: Netto-Gehalt, RV-Abzug, Netto pro Stunde (if hourly)
  - Employer: Gesamtkosten, breakdown (RV, KV, Pauschalsteuer, Umlagen, Unfallversicherung)
  - Vacation: Urlaubstage, Urlaubsgeld gesamt, Tageslohn
- Export Buttons: PDF and CSV export (email gating)
- Styling: White cards, blue accent for totals, responsive tables

### UI/UX Flow

**Initial Load:**

- Page loads with hero section visible
- Calculator displayed in Basic Mode by default
- Default values:
  - Basic: Bruttogehalt = 603€, Rentenversicherung = false
  - Advanced: Input Mode = monthly, Bruttogehalt = 603€, Stundenlohn = 13.90€, Stunden pro Woche = 10
  - Employer: Bruttogehalt = 603€, Beschäftigungsart = gewerblich
  - Vacation: Bruttogehalt = 603€, Arbeitstage pro Woche = 5, Startdatum = Jan 1
- No results displayed initially

**Calculation Flow:**

1. User selects mode (Basic, Advanced, Employer, Vacation)
2. User enters inputs (mode-specific)
3. Calculation runs automatically (debounced, 300ms for numbers, 100ms for toggles)
4. Results display below form
5. User can switch modes (cache cleared, recalculation)
6. User can export results (PDF/CSV) - email required

**Mode Switching:**

1. User clicks mode tab
2. Mode switches (Basic ↔ Advanced ↔ Employer ↔ Vacation)
3. Cache cleared
4. Calculation runs automatically with current values
5. First input focused automatically

**Export Flow:**

1. User clicks PDF or CSV export button
2. If email not collected: Email modal appears
3. User enters email address
4. Email submitted to HubSpot API
5. Email stored in localStorage
6. Export generated and downloaded
7. Future exports skip email collection

## Technical Documentation

### File Structure

- **PHP File:** `v2/pages/tools_minijob_rechner.php` (~2,714 lines)
- **JavaScript Files:** Modular structure in `v2/js/minijob/`
  - `constants.js` - 2026 constants
  - `utils.js` - Formatting and validation utilities
  - `helpers.js` - Calculation helper functions
  - `calculator.js` - Main Alpine.js component (~1,458 lines)
  - `export.js` - PDF/CSV export functionality (lazy-loaded)
- **CSS:** Uses shared `v2/css/tools-pages.css`

### Code Organization

**Modular Structure:**

- **constants.js:** All constants and rates (MINIJOB_GRENZE, MINDESTLOHN, employer rates, vacation constants)
- **utils.js:** Formatting (formatNumber, formatDate), validation (validateBrutto, validateDate, validateHours)
- **helpers.js:** Calculation helpers (calculateRentenversicherungAbzug, calculateBruttoFromHours, calculateVacationEntitlement, calculateDailyWage)
- **calculator.js:** Main Alpine.js component with 4 modes, calculation logic, export functions
- **export.js:** Lazy-loaded PDF/CSV export functionality

**Alpine.js Component Structure:**

- Main component: External JS file (`v2/js/minijob/calculator.js`)
- Registered as: `Alpine.data('minijobCalculator', minijobCalculator)`
- Also available globally: `window.minijobCalculator`
- All logic in external files (excellent separation of concerns)

**State Management:**

- Alpine.js reactive data properties
- localStorage for email persistence
- Calculation cache (Map) for performance optimization
- No server-side state
- All calculations client-side

**Code Patterns:**

- Alpine.js reactive data properties
- Auto-calculation on input change (debounced)
- Tab navigation (mode switching)
- Email gating for exports
- Modular JS files (excellent maintainability)
- Lazy-loaded PDF libraries
- RequestAnimationFrame for DOM updates
- Performance markers for monitoring

### Calculation Modes

**Mode 1: Basic Mode (Basis)**

- **Visual Description:** Simple calculator with essential inputs only
- **Purpose:** Quick net salary calculation for common scenarios
- **Input Fields:**
  - `brutto` (number input): Gross salary (€) - 0-603
  - `rentenversicherung` (toggle): Pension insurance (beitragspflichtig/befreit)
- **Output Fields:**
  - `netto` (display): Net salary
  - `rvAbzug` (display): Pension insurance deduction (if applicable)
- **Formula:**

  ```
  If Rentenversicherung = false (befreit):
    Netto = Brutto
    RV-Abzug = 0

  If Rentenversicherung = true (beitragspflichtig):
    RV-Abzug = Brutto × 3.6%
    Netto = Brutto - RV-Abzug
  ```

- **Example Calculation:**

  ```
  Input: Brutto = 500€, Rentenversicherung = false
  Calculation:
    RV-Abzug = 0€
    Netto = 500€
  Result: Net Salary 500.00€/month

  Input: Brutto = 500€, Rentenversicherung = true
  Calculation:
    RV-Abzug = 500 × 3.6% = 18€
    Netto = 500 - 18 = 482€
  Result: Net Salary 482.00€/month, RV-Abzug 18.00€
  ```

- **Validation:**
  - Brutto: 0-603€
  - Error messages: Display if outside range

**Mode 2: Advanced Mode (Erweitert)**

- **Visual Description:** Comprehensive calculator with monthly/hourly input modes
- **Purpose:** Detailed calculation with hourly rate conversion
- **Input Fields:**
  - `inputMode` (toggle): Monthly or Hourly
  - If Monthly: `brutto` (number input): Gross salary (€) - 0-603
  - If Hourly: `stundenlohn` (number input): Hourly rate (€) - 0-100, `stundenProWoche` (number input): Hours per week - 0-40
  - `rentenversicherung` (toggle): Pension insurance
  - `mehrereMinijobs` (checkbox): Multiple Minijobs warning
- **Output Fields:**
  - `netto` (display): Net salary
  - `rvAbzug` (display): Pension insurance deduction (if applicable)
  - `nettoProStunde` (display): Net hourly rate (if hourly mode)
- **Formula:**

  ```
  If Hourly Mode:
    Brutto = Stundenlohn × Stunden/Woche × 4.33
    If Brutto > 603: Brutto = 603 (capped)

  Then calculate as Basic Mode:
    If Rentenversicherung = false:
      Netto = Brutto
    Else:
      RV-Abzug = Brutto × 3.6%
      Netto = Brutto - RV-Abzug

  If Hourly Mode:
    Netto pro Stunde = Netto / (Stunden/Woche × 4.33)
  ```

- **Example Calculation:**

  ```
  Input: Input Mode = Hourly, Stundenlohn = 13.50€, Stunden pro Woche = 10, Rentenversicherung = true
  Calculation:
    Brutto = 13.50 × 10 × 4.33 = 584.55€
    Brutto (capped) = 603€ (Minijob limit)
    RV-Abzug = 603 × 3.6% = 21.71€
    Netto = 603 - 21.71 = 581.29€
    Netto pro Stunde = 535.98 / (10 × 4.33) = 12.38€
  Result: Net Salary 535.98€/month, Net Hourly Rate 12.38€/hour
  ```

- **Validation:**
  - Brutto: 0-603€
  - Stundenlohn: 0-100€
  - Stunden pro Woche: 0-40
  - Error messages: Display if invalid

**Mode 3: Employer Mode (Arbeitgeber)**

- **Visual Description:** Employer cost calculator with gewerblich/privathaushalt selection
- **Purpose:** Calculate total employer costs including all contributions
- **Input Fields:**
  - `brutto` (number input): Gross salary (€) - 0-603
  - `beschaeftigung` (select): Employment type (Gewerblich/Privathaushalt)
- **Output Fields:**
  - `gesamtKosten` (display): Total employer costs
  - `abgabenGesamt` (display): Total contributions
  - `rentenversicherung` (display): Pension insurance (employer share)
  - `krankenversicherung` (display): Health insurance (employer share)
  - `pauschalsteuer` (display): Flat tax
  - `umlageU1` (display): Umlage U1
  - `umlageU2` (display): Umlage U2
  - `umlageU3` (display): Umlage U3 (gewerblich only)
  - `unfallversicherung` (display): Accident insurance (gewerblich only)
- **Formula:**

  ```
  If Gewerblich (Commercial):
    RV = Brutto × 15%
    KV = Brutto × 13%
    Pauschalsteuer = Brutto × 2%
    Umlage U1 = Brutto × ~1.0%
    Umlage U2 = Brutto × 0.24%
    Umlage U3 = Brutto × ~0.09%
    Unfallversicherung = Brutto × ~1.3%
    Abgaben Gesamt = RV + KV + Pauschalsteuer + U1 + U2 + U3 + Unfallversicherung
    Gesamtkosten = Brutto + Abgaben Gesamt

  If Privathaushalt (Private Household):
    RV = Brutto × 5%
    KV = Brutto × 5%
    Pauschalsteuer = Brutto × 2%
    Umlage U1 = Brutto × 0.9%
    Umlage U2 = Brutto × 0.24%
    Abgaben Gesamt = RV + KV + Pauschalsteuer + U1 + U2
    Gesamtkosten = Brutto + Abgaben Gesamt
  ```

- **Example Calculation:**

  ```
  Input: Brutto = 603€, Beschäftigungsart = Gewerblich
  Calculation:
    RV = 603 × 15% = 90.45€
    KV = 603 × 13% = 78.39€
    Pauschalsteuer = 603 × 2% = 12.06€
    Umlage U1 = 603 × 1.0% = 6.03€
    Umlage U2 = 603 × 0.24% = 1.45€
    Umlage U3 = 603 × 0.09% = 0.54€
    Unfallversicherung = 603 × 1.3% = 7.84€
    Abgaben Gesamt = 90.45 + 78.39 + 12.06 + 6.03 + 1.45 + 0.54 + 7.84 = 196.76€
    Gesamtkosten = 603 + 196.76 = 799.76€
  Result: Total Employer Costs 799.76€/month

  Input: Brutto = 603€, Beschäftigungsart = Privathaushalt
  Calculation:
    RV = 603 × 5% = 30.15€
    KV = 603 × 5% = 30.15€
    Pauschalsteuer = 603 × 2% = 12.06€
    Umlage U1 = 603 × 0.9% = 5.43€
    Umlage U2 = 603 × 0.24% = 1.45€
    Abgaben Gesamt = 30.15 + 30.15 + 12.06 + 5.43 + 1.45 = 79.24€
    Gesamtkosten = 603 + 79.24 = 682.24€
  Result: Total Employer Costs 682.24€/month
  ```

- **Validation:**
  - Brutto: 0-603€
  - Error messages: Display if outside range

**Mode 4: Vacation Mode (Urlaub)**

- **Visual Description:** Vacation entitlement calculator with date picker
- **Purpose:** Calculate vacation days and vacation pay
- **Input Fields:**
  - `brutto` (number input): Gross salary (€) - 0-603
  - `workdaysPerWeek` (select): Workdays per week (5 or 6)
  - `startDate` (date picker): Employment start date
- **Output Fields:**
  - `urlaubstage` (display): Vacation days
  - `jahresUrlaubVoll` (display): Full year entitlement
  - `prorated` (display): Whether prorated
  - `monthsWorked` (display): Months worked
  - `tageslohn` (display): Daily wage
  - `urlaubsgeldProTag` (display): Vacation pay per day
  - `urlaubsgeldGesamt` (display): Total vacation pay
- **Formula:**

  ```
  // Calculate full year entitlement
  If 5-day week:
    Jahresurlaub Voll = (24 days / 6 days) × 5 = 20 days
  If 6-day week:
    Jahresurlaub Voll = 24 days

  // Check if prorated
  Start Date = startDate
  Current Year = current year
  Start Month = month of startDate

  If Start Year = Current Year AND Start Month > 1:
    Prorated = true
    Months Worked = 13 - Start Month
    Urlaubstage = ceil((Jahresurlaub Voll / 12) × Months Worked)
  Else:
    Prorated = false
    Urlaubstage = Jahresurlaub Voll
    Months Worked = 12

  // Calculate daily wage and vacation pay
  Tageslohn = Brutto / (Workdays per Week × 4.33)
  Urlaubsgeld pro Tag = Tageslohn
  Urlaubsgeld Gesamt = Urlaubsgeld pro Tag × Urlaubstage
  ```

- **Example Calculation:**

  ```
  Input: Brutto = 500€, Arbeitstage pro Woche = 5, Startdatum = 2026-01-01
  Calculation:
    Jahresurlaub Voll = 20 days (5-day week)
    Prorated = false (started Jan 1)
    Urlaubstage = 20 days
    Tageslohn = 500 / (5 × 4.33) = 23.09€
    Urlaubsgeld Gesamt = 23.09 × 20 = 461.80€
  Result: Vacation Days 20, Vacation Pay 461.80€

  Input: Brutto = 500€, Arbeitstage pro Woche = 5, Startdatum = 2026-06-01
  Calculation:
    Jahresurlaub Voll = 20 days
    Prorated = true (started June)
    Months Worked = 13 - 6 = 7 months
    Urlaubstage = ceil((20 / 12) × 7) = ceil(11.67) = 12 days
    Tageslohn = 500 / (5 × 4.33) = 23.09€
    Urlaubsgeld Gesamt = 23.09 × 12 = 277.08€
  Result: Vacation Days 12 (prorated), Vacation Pay 277.08€
  ```

- **Validation:**
  - Brutto: 0-603€
  - Arbeitstage pro Woche: 5 or 6
  - Startdatum: Valid date, not in future
  - Error messages: Display if invalid

### Constants and Thresholds

**2026 Values (VERIFIED):**

- **Minijob Grenze:** ✅ 603.00€/month (2026, verified 2026-01-07)
- **Previous Grenze:** ✅ 556.00€ (2025 value, for reference)
- **Mindestlohn:** ✅ 13.90€/hour (2026, verified 2026-01-07)
- **Rentenversicherung Arbeitnehmer:** ✅ 3.6% (unchanged for 2026)
- **Rentenversicherung Arbeitgeber:** ✅ 15% (gewerblich), 5% (privathaushalt) (unchanged for 2026)
- **Employer Contributions (Gewerblich):** ✅ Updated for 2026:
  - Rentenversicherung: 15%
  - Krankenversicherung: 13%
  - Pauschalsteuer: 2%
  - Umlage U1: 0.80% (2026 official value, updated from 1.0%)
  - Umlage U2: 0.22% (2026 official value, updated from 0.24%)
  - Umlage U3: 0.15% (2026 official value, Insolvenzgeldumlage, updated from 0.09%)
  - Unfallversicherung: ~1.3%
  - Total: ~32.47% (updated with 2026 Umlage rates)
- **Employer Contributions (Privathaushalt):** ✅ Updated for 2026:
  - Rentenversicherung: 5%
  - Krankenversicherung: 5%
  - Pauschalsteuer: 2%
  - Umlage U1: 0.80% (2026 official value, updated from 0.9%)
  - Umlage U2: 0.22% (2026 official value, updated from 0.24%)
  - Unfallversicherung: 1.60% (2026 official value, added)
  - Total: ~14.62% (updated with 2026 Umlage rates and Unfallversicherung)
- **Vacation Constants:** Typically stable (verify unchanged):
  - Legal minimum (6-day week): 24 days/year
  - Legal minimum (5-day week): 20 days/year
  - Weeks per month: 4.33

**Previous Values (for reference):**

- Minijob Grenze 2026: 603.00€
- Minijob Grenze 2025: 556.00€
- Minijob Grenze 2024: 538.00€
- Mindestlohn 2026: 13.90€/hour
- Mindestlohn 2025: 12.82€/hour

### Validation Rules

- **Brutto:** 0-603€ (Minijob range)
- **Stundenlohn:** 0-100€
- **Stunden pro Woche:** 0-40
- **Arbeitstage pro Woche:** 5 or 6
- **Startdatum:** Valid date, not in future

### Edge Cases Handled

- Zero brutto: Shows 0 results
- Maximum brutto (603€): Validation message, link to Midijob-Rechner
- Above limit (>603€): Error message, capped at 603€
- Multiple Minijobs: Warning checkbox in Advanced mode
- Prorated vacation: Calculates based on start date
- Rentner exemption: Handled via Rentenversicherung toggle
- Hourly mode exceeding limit: Automatically capped at 603€
- Invalid dates: Error message displayed
- Future dates: Error message displayed

### Dependencies

- **External Libraries:** html2canvas, jsPDF (lazy-loaded for PDF export)
- **APIs:** HubSpot Forms API v3 (via `/v2/api/collect-lead.php`)
- **Alpine.js:** Used for reactive UI (version from base includes)
- **Modular JavaScript:** All logic in `v2/js/minijob/` directory

## Functions & Methods

### Main Component Functions

**Function:** `calculate()`

- **Location:** `v2/js/minijob/calculator.js:421`
- **Purpose:** Main calculation dispatcher with caching and RAF optimization
- **Returns:** void (sets component state)
- **Dependencies:** Mode-specific calculation functions
- **Side Effects:** Updates results, triggers UI update, caches results

**Function:** `calculateBasic()`

- **Location:** `v2/js/minijob/calculator.js:565`
- **Purpose:** Mode 1: Basic net salary calculation
- **Returns:** Object (calculation results)
- **Dependencies:** `HELPERS.calculateRentenversicherungAbzug()`

**Function:** `calculateAdvanced()`

- **Location:** `v2/js/minijob/calculator.js:612`
- **Purpose:** Mode 2: Advanced calculation with hourly mode
- **Returns:** Object (calculation results)
- **Dependencies:** `calculateBruttoFromHours()`, `HELPERS.calculateRentenversicherungAbzug()`

**Function:** `calculateBruttoFromHours()`

- **Location:** `v2/js/minijob/calculator.js:672`
- **Purpose:** Calculate brutto from hourly rate
- **Returns:** void (sets `advanced.brutto`)
- **Dependencies:** `HELPERS.calculateBruttoFromHours()`

**Function:** `calculateEmployer()`

- **Location:** `v2/js/minijob/calculator.js:690`
- **Purpose:** Mode 3: Employer cost calculation
- **Returns:** Object (calculation results)
- **Dependencies:** `CONSTANTS.GEWERBLICH` or `CONSTANTS.PRIVATHAUSHALT`

**Function:** `calculateVacation()`

- **Location:** `v2/js/minijob/calculator.js:767`
- **Purpose:** Mode 4: Vacation entitlement calculation
- **Returns:** Object (calculation results)
- **Dependencies:** `HELPERS.calculateVacationEntitlement()`, `HELPERS.calculateDailyWage()`

### Helper Functions (helpers.js)

**Function:** `calculateRentenversicherungAbzug(brutto, rate)`

- **Location:** `v2/js/minijob/helpers.js:22`
- **Purpose:** Calculate pension insurance deduction
- **Returns:** Number (deduction amount)

**Function:** `calculateBruttoFromHours(stundenlohn, stundenProWoche, weeksPerMonth, maxBrutto)`

- **Location:** `v2/js/minijob/helpers.js:41`
- **Purpose:** Convert hourly rate to monthly brutto
- **Returns:** Number (monthly brutto, capped at maxBrutto)

**Function:** `calculateVacationEntitlement(workdaysPerWeek, startDate, legalMinimum6Day)`

- **Location:** `v2/js/minijob/helpers.js:64`
- **Purpose:** Calculate vacation entitlement with prorating
- **Returns:** Object (entitlement, fullYearEntitlement, prorated, monthsWorked)

**Function:** `calculateDailyWage(brutto, workdaysPerWeek, weeksPerMonth)`

- **Location:** `v2/js/minijob/helpers.js:110`
- **Purpose:** Calculate daily wage from monthly salary
- **Returns:** Number (daily wage)

### Utility Functions (utils.js)

**Function:** `formatNumber(value, decimals)`

- **Location:** `v2/js/minijob/utils.js:38`
- **Purpose:** Format number to German locale
- **Returns:** String (formatted number)

**Function:** `formatDate(dateString)`

- **Location:** `v2/js/minijob/utils.js:66`
- **Purpose:** Format date to German locale
- **Returns:** String (formatted date)

**Function:** `validateBrutto(value, maxBrutto)`

- **Location:** `v2/js/minijob/utils.js:81`
- **Purpose:** Validate brutto input
- **Returns:** Object (isValid, error)

**Function:** `validateDate(dateString)`

- **Location:** `v2/js/minijob/utils.js:98`
- **Purpose:** Validate date input
- **Returns:** Object (isValid, error)

**Function:** `validateHours(hours, maxHours)`

- **Location:** `v2/js/minijob/utils.js:116`
- **Purpose:** Validate hours input
- **Returns:** Object (isValid, error)

### Export Functions

**Function:** `exportPDF()`

- **Location:** `v2/js/minijob/calculator.js:946`
- **Purpose:** Export results as PDF (with email gating)
- **Returns:** Promise
- **Dependencies:** `generateAndDownloadPDF()`, `submitEmailForExport()`

**Function:** `exportCSV()`

- **Location:** `v2/js/minijob/calculator.js:987`
- **Purpose:** Export results as CSV (with email gating)
- **Returns:** Promise
- **Dependencies:** `generateCSVContent()`, `submitEmailForExport()`

**Function:** `generateCSVContent()`

- **Location:** `v2/js/minijob/calculator.js:1041`
- **Purpose:** Generate CSV content for export
- **Returns:** String (CSV content)

**Function:** `generateMinijobPDFHTML()`

- **Location:** `v2/js/minijob/calculator.js:1231`
- **Purpose:** Generate PDF HTML content
- **Returns:** String (HTML content)

## Formulas & Calculations

### Primary Formulas

**Mode 1: Basic Net Salary**

```
If Rentenversicherung = false (befreit):
  Netto = Brutto
  RV-Abzug = 0

If Rentenversicherung = true (beitragspflichtig):
  RV-Abzug = Brutto × 3.6%
  Netto = Brutto - RV-Abzug
```

**Mode 2: Advanced (Hourly Mode)**

```
// Convert hourly to monthly
Brutto = Stundenlohn × Stunden/Woche × 4.33
    If Brutto > 603: Brutto = 603 (capped)

// Then calculate as Basic Mode
If Rentenversicherung = false:
  Netto = Brutto
Else:
  RV-Abzug = Brutto × 3.6%
  Netto = Brutto - RV-Abzug

// Calculate hourly net rate
Netto pro Stunde = Netto / (Stunden/Woche × 4.33)
```

**Mode 3: Employer Costs**

```
If Gewerblich (Commercial):
  RV = Brutto × 15%
  KV = Brutto × 13%
  Pauschalsteuer = Brutto × 2%
  Umlage U1 = Brutto × ~1.0%
  Umlage U2 = Brutto × 0.24%
  Umlage U3 = Brutto × ~0.09%
  Unfallversicherung = Brutto × ~1.3%
  Abgaben Gesamt = RV + KV + Pauschalsteuer + U1 + U2 + U3 + Unfallversicherung
  Gesamtkosten = Brutto + Abgaben Gesamt

If Privathaushalt (Private Household):
  RV = Brutto × 5%
  KV = Brutto × 5%
  Pauschalsteuer = Brutto × 2%
  Umlage U1 = Brutto × 0.9%
  Umlage U2 = Brutto × 0.24%
  Abgaben Gesamt = RV + KV + Pauschalsteuer + U1 + U2
  Gesamtkosten = Brutto + Abgaben Gesamt
```

**Mode 4: Vacation Entitlement**

```
// Calculate full year entitlement
If 5-day week:
  Jahresurlaub Voll = (24 / 6) × 5 = 20 days
If 6-day week:
  Jahresurlaub Voll = 24 days

// Check if prorated
If Start Year = Current Year AND Start Month > 1:
  Prorated = true
  Months Worked = 13 - Start Month
  Urlaubstage = ceil((Jahresurlaub Voll / 12) × Months Worked)
Else:
  Prorated = false
  Urlaubstage = Jahresurlaub Voll
  Months Worked = 12

// Calculate daily wage and vacation pay
Tageslohn = Brutto / (Workdays per Week × 4.33)
Urlaubsgeld pro Tag = Tageslohn
Urlaubsgeld Gesamt = Urlaubsgeld pro Tag × Urlaubstage
```

### Legal Basis

- **Sozialgesetzbuch IV (SGB IV):** Minijob regulations (§ 8 Abs. 1 Nr. 1)
- **Minijob-Zentrale:** Official Minijob values and contribution rates
- **Bundesurlaubsgesetz (BUrlG):** Vacation entitlement (minimum 24 days/year for 6-day week)
- **Sozialgesetzbuch (SGB):** Social Security Code
  - SGB III: Unemployment insurance
  - SGB IV: Social security general
  - SGB V: Health insurance
  - SGB VI: Pension insurance
  - SGB VII: Accident insurance
  - SGB XI: Long-term care insurance

### Step-by-Step Calculation Examples

**Example 1: Basic Mode, No Pension Insurance**

- Input: Brutto = 500€, Rentenversicherung = false
- Step 1: Check Rentenversicherung: false (befreit)
- Step 2: Calculate Netto: 500€
- Step 3: RV-Abzug: 0€
- Result: Net Salary 500.00€/month

**Example 2: Basic Mode, With Pension Insurance**

- Input: Brutto = 500€, Rentenversicherung = true
- Step 1: Check Rentenversicherung: true (beitragspflichtig)
- Step 2: Calculate RV-Abzug: 500 × 3.6% = 18€
- Step 3: Calculate Netto: 500 - 18 = 482€
- Result: Net Salary 482.00€/month, RV-Abzug 18.00€

**Example 3: Advanced Mode, Hourly**

- Input: Stundenlohn = 13.50€, Stunden pro Woche = 10, Rentenversicherung = true
- Step 1: Calculate Brutto: 13.50 × 10 × 4.33 = 584.55€
- Step 2: Cap at limit: 603€ (Minijob limit)
- Step 3: Calculate RV-Abzug: 603 × 3.6% = 21.71€
- Step 4: Calculate Netto: 603 - 21.71 = 581.29€
- Step 5: Calculate Netto pro Stunde: 535.98 / (10 × 4.33) = 12.38€
- Result: Net Salary 535.98€/month, Net Hourly Rate 12.38€/hour

**Example 4: Employer Mode, Gewerblich**

- Input: Brutto = 603€, Beschäftigungsart = gewerblich
- Step 1: Calculate contributions:
  - RV = 603 × 15% = 90.45€
  - KV = 603 × 13% = 78.39€
  - Pauschalsteuer = 603 × 2% = 12.06€
  - Umlage U1 = 603 × 1.0% = 6.03€
  - Umlage U2 = 603 × 0.24% = 1.45€
  - Umlage U3 = 603 × 0.09% = 0.54€
  - Unfallversicherung = 603 × 1.3% = 7.84€
- Step 2: Calculate Abgaben Gesamt: 90.45 + 78.39 + 12.06 + 6.03 + 1.45 + 0.54 + 7.84 = 196.76€
- Step 3: Calculate Gesamtkosten: 603 + 196.76 = 799.76€
- Result: Total Employer Costs 799.76€/month

**Example 5: Vacation Mode, Full Year**

- Input: Brutto = 500€, Arbeitstage pro Woche = 5, Startdatum = 2026-01-01
- Step 1: Calculate Jahresurlaub Voll: (24 / 6) × 5 = 20 days
- Step 2: Check prorated: Started Jan 1, not prorated
- Step 3: Urlaubstage: 20 days
- Step 4: Calculate Tageslohn: 500 / (5 × 4.33) = 23.09€
- Step 5: Calculate Urlaubsgeld Gesamt: 23.09 × 20 = 461.80€
- Result: Vacation Days 20, Vacation Pay 461.80€

**Example 6: Vacation Mode, Prorated**

- Input: Brutto = 500€, Arbeitstage pro Woche = 5, Startdatum = 2026-06-01
- Step 1: Calculate Jahresurlaub Voll: 20 days
- Step 2: Check prorated: Started June, prorated = true
- Step 3: Months Worked: 13 - 6 = 7 months
- Step 4: Urlaubstage: ceil((20 / 12) × 7) = ceil(11.67) = 12 days
- Step 5: Calculate Tageslohn: 500 / (5 × 4.33) = 23.09€
- Step 6: Calculate Urlaubsgeld Gesamt: 23.09 × 12 = 277.08€
- Result: Vacation Days 12 (prorated), Vacation Pay 277.08€

## Export Functionality

### Export Types

**PDF Export:**

- **Format:** A4 PDF with Ordio branding
- **Content:** Summary, mode-specific breakdown, disclaimer
- **Generation:** html2canvas + jsPDF (lazy-loaded)
- **Email Gating:** Required (one-time collection)
- **Filename:** `minijob-berechnung-YYYY-MM-DD.pdf`

**CSV Export:**

- **Format:** CSV with semicolon delimiter, UTF-8 BOM
- **Content:** Same as PDF, structured as CSV rows
- **Email Gating:** Required (one-time collection)
- **Filename:** `minijob-berechnung-YYYY-MM-DD.csv`
- **Footer:** Includes Ordio branding with website URL (`www.ordio.com/tools/minijob-rechner`)

### Email Collection

- **Trigger:** First export attempt
- **Modal:** Email input modal appears
- **Validation:** Email format validation
- **Storage:** localStorage (`ordio_tool_email`)
- **API:** HubSpot Forms API v3 (via `/v2/api/collect-lead.php`)
- **Data Sent:** Email, tool name, tool data, UTM parameters, HubSpot cookie

## Results & Insights

### Result Display

**Results Summary:**

- **Primary Result:** Large bold display (blue accent)
  - Basic: Netto-Gehalt
  - Advanced: Netto-Gehalt
  - Employer: Gesamtkosten
  - Vacation: Urlaubstage

**Mode-Specific Results:**

- **Basic:** Netto-Gehalt, RV-Abzug (if applicable)
- **Advanced:** Netto-Gehalt, RV-Abzug, Netto pro Stunde (if hourly)
- **Employer:** Gesamtkosten, breakdown (RV, KV, Pauschalsteuer, Umlagen, Unfallversicherung)
- **Vacation:** Urlaubstage, Urlaubsgeld gesamt, Tageslohn, prorated info

**Export Options:**

- PDF export button
- CSV export button
- Email gating (one-time collection)

### Smart Features

- **Auto-Calculation:** Debounced calculation on input change
- **Mode Switching:** Seamless switching between 4 modes
- **Calculation Cache:** Performance optimization with result caching
- **Hourly Mode:** Automatic conversion from hourly to monthly
- **Prorated Vacation:** Automatic prorating based on start date
- **Email Persistence:** Email stored in localStorage for future exports
- **Lazy-Loaded PDF:** PDF libraries loaded only when needed
- **RequestAnimationFrame:** Optimized DOM updates
- **Performance Markers:** Built-in performance monitoring

## Browser Testing Results

### Desktop Browsers

**Chrome (Latest):**

- Status: ✅ Fully functional
- Issues: None
- Notes: All features working correctly

**Firefox (Latest):**

- Status: ✅ Fully functional
- Issues: None
- Notes: All features working correctly

**Safari (Latest):**

- Status: ✅ Fully functional
- Issues: None
- Notes: All features working correctly

**Edge (Latest):**

- Status: ✅ Fully functional
- Issues: None
- Notes: All features working correctly

### Mobile Testing

**iOS Safari:**

- Status: ✅ Functional
- Device: iPhone (tested)
- Issues: Minor UI adjustments on small screens
- Notes: Form adapts to mobile, tables scroll horizontally

**Android Chrome:**

- Status: ✅ Functional
- Device: Android (tested)
- Issues: None
- Notes: Touch interactions work correctly

**Mobile UI Differences:**

- Form: Single column on mobile
- Tables: Scroll horizontally on mobile
- Mode tabs: Scroll horizontally on mobile
- Export buttons: Stack vertically on mobile

### Responsive Design

**Desktop (>1024px):**

- Layout: Centered single-column
- Form: Full width
- Tables: Full width
- Mode tabs: Centered

**Tablet (768px-1024px):**

- Layout: Centered single-column
- Form: Full width
- Tables: Full width
- Mode tabs: Centered

**Mobile (<768px):**

- Layout: Full-width single-column
- Form: Full width
- Tables: Horizontal scroll
- Mode tabs: Horizontal scroll

**Breakpoints:**

- Mobile: < 768px
- Tablet: 768px - 1024px
- Desktop: > 1024px

### Accessibility

**Keyboard Navigation:**

- Tab navigation works through all form fields
- Enter to calculate
- Focus indicators visible
- Mode tabs accessible via keyboard

**Screen Reader:**

- Form labels properly associated
- Results announced after calculation
- Tables have proper roles
- Section headers announced
- Mode tabs have proper ARIA attributes

**ARIA Labels:**

- Input fields have labels
- Buttons have descriptive text
- Tables have proper roles
- Conditional sections have proper ARIA attributes
- Mode tabs have proper ARIA roles

## Code Analysis

### Key Functions Location

- Main calculation: `v2/js/minijob/calculator.js:421`
- Basic calculation: `v2/js/minijob/calculator.js:565`
- Advanced calculation: `v2/js/minijob/calculator.js:612`
- Employer calculation: `v2/js/minijob/calculator.js:690`
- Vacation calculation: `v2/js/minijob/calculator.js:767`
- PDF export: `v2/js/minijob/calculator.js:946`
- CSV export: `v2/js/minijob/calculator.js:987`

### Constants Location

- Rates data: `v2/js/minijob/constants.js` - ✅ Updated to 2026
- Minijob limits: `v2/js/minijob/constants.js:17` - ✅ Updated to 603€ (2026)
- Employer rates: `v2/js/minijob/constants.js:25-51` - ✅ Verified unchanged for 2026
- Vacation constants: `v2/js/minijob/constants.js:54-58` - Typically stable

### Calculation Logic Flow

1. **User Input:**

   - User selects mode (Basic, Advanced, Employer, Vacation)
   - User enters inputs (mode-specific)
   - Inputs validated

2. **Validation:**

   - Inputs validated (brutto 0-603, etc.)
   - Invalid values prevent calculation

3. **Calculation:**

   - Mode-specific calculation function called
   - Results calculated using helper functions
   - Results cached for performance

4. **Display:**
   - Results updated in component state
   - UI updates automatically (Alpine.js reactivity)
   - Export options available

## Content Documentation

### Hero Section

- **H1:** "Minijob-Rechner 2026: Berechne Netto-Gehalt & Arbeitgeberkosten"
- **Description:** "Kostenloser Minijob-Rechner für 2026: Berechne Netto-Gehalt, Abgaben, Arbeitgeberkosten und Urlaubsanspruch. Mit allen aktuellen Werten (€603-Grenze) und PDF-Export."

### Educational Content Sections

1. **Was ist ein Minijob 2026?**

   - Explanation of Minijob concept
   - €603 limit explanation

2. **Rentenversicherung bei Minijobs**

   - Optional pension insurance explanation
   - 3.6% rate explanation (unchanged for 2026)

3. **Arbeitgeber-Kosten bei Minijobs**

   - Employer contributions explanation
   - Gewerblich vs Privathaushalt comparison (rates unchanged for 2026)

4. **Urlaubsanspruch im Minijob**

   - Vacation entitlement explanation
   - BUrlG reference

5. **Minijob vs Midijob vs Vollzeit**

   - Comparison table (updated with 2026 thresholds)

6. **Mehrere Minijobs: Was ist erlaubt?**
   - Multiple Minijob rules explanation

### FAQ Section

- **Total FAQs:** ~15 FAQs
- **FAQ Topics:**
  - Minijob-Zentrale: 4 FAQs
  - Rentenversicherung: 3 FAQs
  - Arbeitgeberkosten: 3 FAQs
  - Urlaub: 2 FAQs
  - General: 3 FAQs

**Sample FAQs:**

1. "Ist die Minijob-Zentrale seriös?"
2. "Was zahlt der Arbeitgeber an die Minijob-Zentrale?"
3. "Wie erreiche ich die Minijob-Zentrale?"
4. "Wie viel Urlaub steht mir im Minijob zu?"

**✅ Updated:** All FAQs reviewed and updated for 2026 accuracy

### Meta Tags

- **Title:** "Minijob-Rechner 2026: Brutto-Netto & Arbeitgeberkosten berechnen - Ordio" (✅ Already "2026")
- **Description:** "Minijob-Rechner 2026: Netto-Gehalt, Abgaben & Arbeitgeberkosten kostenlos berechnen..." (✅ Already "2026")

### Schema Markup

- **WebApplication schema:** Yes
- **FAQPage schema:** Yes (~15 FAQs)
- **HowTo schema:** Yes
- **BreadcrumbList schema:** Yes

### Internal Linking

- Links to: Midijob-Rechner, Ordio Payroll, Insights/Ratgeber
- Link count: 2-3 internal links

## 2026 Update Requirements

### Immediate Updates (COMPLETE ✅)

**Constants/Values:**

- ✅ **H1 Title:** Updated to "Minijob-Rechner 2026"
- ✅ **Description:** Updated to "2026" with €603-Grenze
- ✅ **Trust Indicator:** Updated to "2026 aktuell"
- ✅ **MINIJOB_GRENZE:** Updated to 603.00€/month (constants.js:17)
- ✅ **PREVIOUS_GRENZE:** Updated to 556.00€ (constants.js:18)
- ✅ **MINDESTLOHN:** Updated to 13.90€/hour (constants.js:61)
- ✅ **Default Stundenlohn:** Updated to 13.90€ (calculator.js)
- ✅ **JavaScript Comments:** Updated to "2026"
- ✅ **PDF Header:** Updated to "Minijob-Berechnung 2026"
- ✅ **CSV Header:** Updated to "Minijob-Berechnung 2026"
- ✅ **Content Sections:** All "2025" references updated to "2026"
- ✅ **FAQs:** All FAQs updated for 2026
- ✅ Employer contribution rates: Verified unchanged for 2026
- ✅ Vacation constants: Verified unchanged for 2026

**Content:**

- ✅ Meta tags: Updated to "2026"
- ✅ H1: Updated to "2026"
- ✅ Description: Updated to "2026" with new Grenze
- ✅ Trust indicators: Updated to "2026 aktuell"
- ✅ Educational sections: Updated for 2026
- ✅ FAQs: Updated for 2026
- ✅ Schema markup: Updated for 2026

**Status:** ✅ COMPLETE - All updates implemented

### Throughout 2026 Updates

**Scheduled Updates:**

- **Minijob Grenze:** Update annually (typically January 1)
- **Mindestlohn:** Update annually (typically January 1)
- **Employer Contribution Rates:** Monitor for changes (typically stable)
- **Vacation Constants:** Monitor for changes (typically stable)

### Monitoring Requirements

- **Minijob-Zentrale:** Check for official 2026 Minijob Grenze announcement
- **Bundesministerium für Arbeit und Soziales:** Monitor for contribution rate changes
- **Mindestlohnkommission:** Monitor for minimum wage changes
- **Frequency:** Annually (January) or when laws change
- **Source:** Official announcements, Minijob-Zentrale, BMAS

## Testing

### Test Cases

**Normal Cases:**

- Test 1: Basic mode, 500€ brutto, no RV → Expected: 500€ netto
- Test 2: Basic mode, 500€ brutto, with RV → Expected: 482€ netto
- Test 3: Advanced mode, hourly, 13.90€/hour, 10 hours/week → Expected: ~581€ netto
- Test 4: Employer mode, 603€ gewerblich → Expected: ~800€ total costs
- Test 5: Vacation mode, 5-day week, full year → Expected: 20 days

**Edge Cases:**

- Edge case 1: 0€ brutto → Expected: 0€ results, no errors
- Edge case 2: 603€ brutto (max) → Expected: Validation message, link to Midijob-Rechner
- Edge case 3: 604€ brutto → Expected: Error message, capped at 603€
- Edge case 4: Vacation start date mid-year → Expected: Prorated calculation
- Edge case 5: Hourly mode exceeding limit → Expected: Capped at 603€

### Browser Testing

- Chrome: ✅ Tested, working
- Firefox: ✅ Tested, working
- Safari: ✅ Tested, working
- Mobile: ✅ Tested, working

### Export Testing

- PDF Export: ✅ Tested, working
- CSV Export: ✅ Tested, working
- Email Gating: ✅ Tested, working

## Maintenance Notes

### Known Issues

- None - All 2026 updates completed ✅

### Future Improvements

- Add Excel export functionality
- Add comparison visualization (charts)
- Add historical Minijob Grenze tracking
- Improve vacation calculation explanation
- Add more employer cost optimization tips

### Related Tools

See [Related Tools](#related-tools) section below for detailed cross-references.

## References

### Official Sources

- **Minijob-Zentrale:** Official Minijob Grenze and contribution rates
- **Bundesministerium für Arbeit und Soziales:** Social security rates
- **Mindestlohnkommission:** Minimum wage values
- **Bundesurlaubsgesetz (BUrlG):** Vacation entitlement regulations
- **Sozialgesetzbuch IV (SGB IV):** Minijob regulations

### Documentation Files

- `BROWSER_TESTING_FRAMEWORK.md`: Browser testing guidelines
- `CODE_ANALYSIS_FRAMEWORK.md`: Code analysis guidelines
- `TOOL_DOCUMENTATION_TEMPLATE.md`: Documentation template
- `minijob-rechner-calculation-specification.md`: Calculation specification