Many students have a job while studying. There are a number of legal regulations that need to be observed. Our social counseling keeps track of the jungle of regulations and advises on all important topics concerning jobs and studying.
Here you'll find the most important information on social security, income tax, 450-euro jobs & Co.
Students who are employed may be subject to social insurance contributions and must therefore also pay contributions to unemployment and pension insurance. Instead of the contribution to the student health and nursing care insurance, a contribution is to be paid, the amount of which is determined by the employment relationship and earnings.
The obligation to pay insurance depends on whether time and labor are predominantly taken up by the studies. Free of contributions to unemployment, health and nursing care insurance is an activity with:
- exclusive employment during the semester break,
- employment limited to a maximum of 3 months or 70 working days per year (irrespective of the number of hours and the amount of remuneration),
- working up to 20 hours per week during the semester with the possibility of extending this employment to more than 20 hours only during the semester break.
Several short-term employments are added together for one calendar year, and if the time limit is exceeded, insurance is compulsory.
Thefollowing applies to pension insurance contributions:
As employed persons, students are required to pay pension insurance contributions if their employment exceeds the limits of the current guidelines for assessing marginal employment under insurance law. Marginal employment is:
- low-paid employment (maximum 450 euros/month)
- short-term employment (less than 70 working days or 3 months/year).
Several marginally paid jobs are added together. If the total remuneration from these jobs does not exceed 450 euros, they remain exempt from insurance.
For wages above the marginal earnings threshold, there is a sliding zone between 450.01 euros and 1,300 euros. In this zone, insurance contributions are incurred, which also increase in line with earnings.
Income of students with a low wage who work on a wage tax card remains tax-free for a maximum monthly wage of 1,120 euros (2021) (with tax class I, i.e. single, no children). In the case of temporary jobs with higher monthly wages, the wage tax withheld by the employer is refunded by the tax office at the end of the year as part of the income tax return if the income does not exceed the taxable subsistence minimum of 9,744 euros plus 1,000 euros employee lump sum.
Income tax return
The income tax return comprises the "mandatory declaration" and the voluntary "application for income tax assessment". The same form is used for both.
If there is a declaration obligation, the income tax return must be submitted by 31.05. of the following year. The deadline can be extended by the tax office upon request.
Important: The application for income tax assessment must be submitted by the end of the fourth year following the tax year.
Tips and tricks on tax returns for students can be found at: www.steuerstudies.de.
Further information on income tax is also available directly from the Hannover Tax Office:
If you have a part-time job and earn no more than 450 euros per month, you are considered marginally employed. You remain in the favorable student health and nursing care insurance and do not have to pay unemployment insurance. You can only be exempted from the pension insurance obligation upon application.
Family insurance through your parents continues to exist in the case of marginal employment (as long as the age limit of 25 years is not exceeded).
If you receive BAföG and work part-time, you may not earn more than 5,400 euros per year. If you have more income within twelve months, the additional earnings will be counted towards BAföG.