In Germany, “minijobbers” with an income of up to EUR 450 gross per month and “midijobbers” are subject to special regulations on social security contributions, aimed at relieving low-income earners of financial burdens. So-called “midijobbers” used to be employees who earned between EUR 450.01 and EUR 850 gross per month. Within this range, the percentage of social security contributions to be paid by the employee increases from 11% to 21% depending on the amount of remuneration earned. With effect as of 1 July 2019, the upper remuneration limit was increased from EUR 850 gross per month to EUR 1,300 gross per month. Consequently, social security contributions will decrease for all employees earning less than EUR 1,300 gross per month. It is estimated that this will affect approximately 3,5 million employees in Germany.