As of 1 January 2026 , the marginal additional income to unemployment benefit and emergency assistance will be significantly reduced. The changes to marginal income were adopted as part of the Budget Accompanying Act 2025 and affect both unemployed persons and companies that employ marginally employed persons.
Previous legal situation
Until the end of 2025, unemployed people were able to earn marginally without restriction without this having any effect on the receipt of benefits (marginal income threshold 2025: 551.10 euros gross per month will remain in place in 2026).
New legal situation as of 2026
From 1 January 2026, minor additional income will only be permitted in exceptional cases defined by law . Persons who do not fall under one of these exceptions lose their entitlement to unemployment benefit or emergency assistance if they continue to be in marginal employment.
Significance for HR & Payroll
Companies that employ marginal employees should review existing employment relationships promptly. Unless there is a legal exception, contract adjustments or terminations are necessary to avoid retroactive benefit entitlements and associated risks for employees.
Legal exceptions
A marginal employment relationship is still permissible for:
- Continuation of existing part-time jobs
At least 26 weeks of marginal employment in addition to fully insured employment before becoming unemployed. - Long-term unemployed
After at least 365 days of receipt of benefits (unemployment benefit or emergency benefits) once for a maximum of 26 weeks. - Long-term unemployed over 50 years of age or with disability status (≥ 50%)
Permanent marginal employment possible. - Re-entry after illness/rehab
After at least 52 weeks of sickness, rehabilitation or retraining allowance, one-off for up to 26 weeks. - AMS measures and scholarships
Slight additional income during longer-lasting AMS measures (over 4 months and more than 25 hours per week), especially in the case of nursing scholarships and skilled worker scholarships , is permitted.
Transitional provisions
- Persons who are already in marginal employment on 1 January 2026 must end this employment by 31 January 2026 at the latest, unless an exception applies.
- For certain groups (e.g. the long-term unemployed or those who have been ill for a long time), there is an extended transition period until 1 July 2026.
- Persons over 50 years of age or with a disability status of 50% or more are exempt from the obligation to terminate.
Result
The marginal additional income during unemployment will be severely restricted from 2026. For HR departments and payroll accounting, a timely review of existing marginal employment relationships and an adjustment of personnel planning is essential.
