Germany started with a general minimum wage of EUR 8,5 per hour in 2015. Working 40 hours weekly results to EUR 1.473 (8,5 x 40 x13/3). To figure minimum monthly payment when working less than 40 hours weekly put the weekly hours instead of “40”. E. g. 25 hours: 8,5 x 25 x 13/3 = 921.
In sensitive industries such as constructing, cleaning or gastronomy the exact working times need to be documented. The same applies for minijobs with monthly payments of no more than EUR 450.
If you also speak German please find further interesting tax topics on my German homepage by clicking here.
Please contact me if I may give you further explanations.