Working during your studies

You are in marginally paid employment if you regularly earn no more than 538 euros per month. Special payments (e.g. Christmas bonus) are added to your regular earnings on a pro rata basis. If you have several mini-jobs, the earnings are added together.
A combination with option 3 is possible. If your income exceeds the above-mentioned limit, you fall into option 2. If your total income remains below the limit, the following rules apply:

Taxes:

In principle, you are liable to pay tax. In most cases, the employer pays a flat rate of 2 per cent wage tax, otherwise you will be taxed according to the features of your electronic tax card.

Health insurance:

You remain exempt from insurance through your job, but the employer must still pay a lump sum for you. You can remain in the free statutory family health insurance scheme if you are under 25 years of age, or remain insured under the student tariff if you are already 25 or older.

Long-term care/unemployment insurance:

You yourself are exempt from insurance through your job, but your employer must still pay a lump sum for you.

Pension insurance:

As a mini-jobber, you are generally subject to compulsory insurance. The employer pays a flat-rate pension insurance contribution of 15 per cent for you. A personal contribution of 3.6 per cent is deducted from your gross salary. You can also be exempted from the pension insurance obligation. However, find out about the consequences beforehand. If you are in marginal employment in a private household, different rules apply.

You regularly earn more than 538 euros per month. The regulations only apply to you if you are enrolled at a state or state-recognised university.

The regulations do not apply to

• Guest students
• Students on a semester of leave
• Participants in preparatory courses
• Continuing education students
• Doctoral students
• Part-time students

Taxes:

You are generally liable to pay tax. If you remain below the basic tax-free allowance of 11,604 euros per year, you will receive the withheld contributions back with your income tax return.

Health/nursing care/unemployment insurance:

As you must be covered by student health insurance in this option, you remain exempt from insurance via your job if you use your time and labour predominantly for your studies (working student privilege). This is generally the case if you do not work more than 20 hours per week during the lecture period. The amount of your income is irrelevant. If your job is adapted and subordinate to the requirements of your studies, you may also be exempt from insurance if you work more than 20 hours per week (e.g. during lecture-free periods, evenings, nights, weekends). Discuss this with your health insurance provider.

You remain exempt from nursing care and unemployment insurance.

Pension insurance:

You are subject to compulsory insurance. However, you pay lower pension insurance contributions in the low-wage sector. Depending on the amount of your salary, your share increases up to the full contribution rate of a maximum of 9.3 per cent.

You work during the lecture-free period. The amount of your salary is irrelevant. A combination with option 1 is possible.

Taxes:

You are generally liable for tax. If you remain below the basic tax-free allowance of 11,604 euros per year, you will receive the withheld contributions back with your income tax return.

Health/nursing care/unemployment insurance:

You remain exempt from insurance through your job, even if the employment lasts longer than three months or 70 working days in a calendar year, but is limited exclusively to the lecture-free period. You pay your contribution via the student tariff of the statutory health insurance.

Pension insurance:

You are subject to compulsory insurance if your monthly salary exceeds 538 euros. However, you pay lower pension insurance contributions in the low-wage sector. Depending on the amount of your salary, your share increases up to the full contribution rate of a maximum of 9.3 per cent.

You are exempt from insurance if the employment relationship is limited to a maximum of three months or 70 working days per calendar year (short-term employment). The employment must be contractually limited in advance. Several short-term jobs in a calendar year are counted together.

You regularly work more than 20 hours a week. This means that you spend most of your time and labour on your job and study on the side. If you have already completed a course of study or training, child benefit or the child allowance will not apply.

Taxes:

In principle, you are liable for tax. If you remain below the basic tax-free allowance of 11604 euros per year, you will receive the withheld contributions back with your income tax return.

Health/nursing care/unemployment insurance:

You are fully liable for insurance. Your employer and you each pay half of the social security contributions due. The contribution depends on the amount of your income. Only in this option are you also covered by health insurance through your employment.

Pension insurance:

You are subject to compulsory insurance. Depending on the amount of your salary, your share increases up to the full contribution rate of a maximum of 9.3 per cent.

If you are doing a paid internship that is prescribed in the study and examination regulations (compulsory internship), no social security contributions are due. The amount of the internship remuneration is irrelevant. For BAföG, however, this counts as training allowance and is taken into account. We answer your questions about BAföG in our BAföG FAQ.

If you are doing a paid internship that is not prescribed in the study and examination regulations (voluntary internship), the regulations in options 1 to 3 apply.

In the case of self-employed work (including a freelance job), you are not integrated into the company. For example, you have no fixed workplace, no fixed working hours and nobody is authorised to give you instructions. If you want to become self-employed, you must fulfil certain start-up formalities (e.g. registration with the tax office/trade office).

You will be given a work assignment and once it has been completed, you will write an invoice for your fee. You negotiate your payment and the conditions for your work yourself. You also have to take care of income tax (possibly also business tax) and insurance. If you are self-employed, you are obliged to submit an income tax return. In principle, all costs associated with generating income are tax-deductible. You are also obliged to keep proper accounts or prepare a revenue-surplus statement.

Furthermore, you are not entitled to protection against dismissal or paid holiday. Taking up self-employment should therefore be carefully considered and planned.

If you want to or have to work, you should always observe income limits so that other benefits are not reduced or cancelled.

Income crediting for BAföG:

We answer your questions about BAföG in our BAföG FAQ.

Family health insurance:
If you have family insurance, the following applies:

You can remain insured under the statutory family insurance scheme if you

• are in low-paid employment (mini-job) (option 1) or, if applicable, additionally
• work in short-term employment (option 3)
• regularly have a net income of no more than 505 euros per month with other income

Child benefit:

• The children's income is not checked during initial training/studies.
• In the case of a second course of education, child benefit or child allowances are only cancelled if the child is in gainful employment for more than 20 hours per week in addition to their education. (Option 4: Employment as an employee)

You can find more information on our page on child benefit.

Employees' rights also apply to part-time employment (which also includes marginal employment).

Evidence Act

• Employers must set out the main terms of the contract in writing no later than one month after the agreed start of work.
• Even if there is no written employment contract, statutory minimum labour regulations and protective provisions apply.
• Even if holiday entitlements or continued payment of wages in the event of illness are excluded in an employment contract, these agreements are invalid because they do not comply with the legal requirements.

Holiday entitlement

• If no collective agreement applies, the German Federal Leave Act applies - minimum annual leave of 24 working days for a 6-day week (calculated on a pro rata basis - if you regularly work two days a week, you are entitled to eight days' leave).
• Holiday entitlement for activities of one month or more
• Holiday entitlement usually only after six months of employment
• If the holiday entitlement cannot be taken during the period of employment, employers must pay it out.

Continued payment of remuneration in the event of illness

• Entitlement only exists if the employment relationship has lasted four weeks without interruption.
• Employers must be informed immediately.
• Incapacity for work certified by a doctor can be requested from the first day (usually after three days).
• Continued payment of remuneration for six weeks, after which mini-jobbers and working students cannot receive sick pay, only students insured as employees.

Special payments

• If full-time employees receive a Christmas bonus, holiday pay, special payments, bonuses or similar, part-time employees are also entitled to these.

Please note: Under certain circumstances, special payments may exceed the marginal earnings threshold!

Notice of termination

• All notices of termination must be given in writing.
• No reasons need to be given for the cancellation Collective agreements regulate notice periods.

Statutory accident insurance

• All employees are insured against accidents on the way to and from work and at work.
• The relevant employers' liability insurance association of the company is responsible.
• Contributions to the employers' liability insurance association are paid by the employer.

Find out more in our article on insurance.