Many students with a part-time job ask which deductions will come off their wages. The answer depends on three things: how many hours you work, whether you are employed as a working student (Werkstudent) or on a mini-job (Minijob), and which tax class appears on your tax card. This guide explains the social insurance contributions with a worked example and shows what tax class I means.
Short answer: For a student job of up to 20 hours a week, you are generally exempt from health, long-term care and unemployment insurance under the working student rule, provided the conditions are met. You then pay only the employee share of pension insurance, which is 9.3 percent. Tax class I (for single people) means that income tax is calculated on your annual pay, and the basic allowance (Grundfreibetrag) was 12,348 euros in 2026. Last updated: October 2026.
The Most Important Points at a Glance
- Working students with up to 20 hours a week are, under conditions, exempt from health, long-term care and unemployment insurance.
- Pension insurance contributions are shared equally. The total rate was 18.6 percent in 2026, and the employee share is 9.3 percent.
- Tax class I (Steuerklasse I) applies to single people. Whether income tax is due depends on your annual income.
- A mini-job up to 603 euros a month (2026) usually brings different contributions than a working student job.
- For net examples including income tax, use the calculator of the Federal Ministry of Finance.
Which Deductions Apply to a Student Job?
Deductions differ depending on the type of employment. The table shows the 2026 rates and their effect for working students with up to 20 hours a week.
| Contribution | Rate 2026 | For working students up to 20 hours |
|---|---|---|
| Health insurance | 14.6 percent in general, students pay 7/10 of it | Exempt, no deduction |
| Long-term care insurance | 3.6 percent | Exempt, no deduction |
| Unemployment insurance | 2.6 percent | Exempt, no deduction |
| Pension insurance | 18.6 percent | Compulsory, employee share 9.3 percent |
| Income tax (wage tax) | Depends on annual income and tax class | Calculated via the electronic tax deduction data (ELStAM) and the calculator |
Sources for these rates are the GKV-Spitzenverband fact sheet on contribution calculations for 2026 and the 2026 contribution rate notice of the pension insurance scheme. The figures apply to 2026, status 1 January 2026.
What Does Tax Class I Mean for Your Pay?
Under § 38b para. 1 no. 1 of the Income Tax Act (EStG), tax class I applies to single people. Most students fall into this group. Your employer withholds wage tax every month. Whether anything is refunded at the end of the year is shown by your tax return.
Whether income tax arises at all depends on your taxable income. No income tax is due up to the basic allowance. The basic allowance was 12,348 euros a year in 2026 (§ 32a EStG). Wage tax is often withheld in advance, so check your payslip carefully.
We do not calculate the exact wage tax in euros here. For net examples with all deductions, use the calculator of the Federal Ministry of Finance (in German).
Worked Example: Working Student With 20 Hours a Week
The following calculation shows only social insurance contributions, that is, the share for pension insurance. Assumption: a minimum wage of 13.90 euros gross per hour (2026), 20 hours a week, spread evenly across 52 weeks.
| Item | Calculation | Amount |
|---|---|---|
| Gross pay per month | 13.90 euros × 20 hours × 52 weeks ÷ 12 | 1,204.67 euros |
| Pension insurance, employee share | 1,204.67 euros × 9.3 percent | 112.03 euros |
| Annual deduction (assumption: twelve months) | 112.03 euros × 12 | 1,344.36 euros |
This example leaves out health, long-term care and unemployment insurance, because these do not apply to working students in this situation. Check whether the assumptions match your payslip. Wage tax is not included.
From 2027, the minimum wage rises to 14.60 euros per hour, which shifts the figures in the example slightly.
Mini-Job or Working Student: What Changes for Contributions?
A mini-job is possible up to 603 euros a month (status 2026, § 8 SGB IV). For mini-jobs, the employer generally pays flat-rate contributions. You usually pay no social insurance contributions yourself, except a personal share for pension insurance unless you opt out. For working students, the limit is 20 hours a week, regardless of the amount of pay.
Important: the amount of pay plays no role under the working student rule, but the number of hours does. Anyone who regularly works more than 20 hours a week, even on good pay, generally loses the exemption.
When Does It Get More Expensive?
Anyone who regularly works more than 20 hours a week generally falls outside the working student rule. Contributions to health, long-term care and unemployment insurance then apply. How high these are and whether your health insurance changes depends on your insurance status. Ask your health insurance fund or a personal adviser for a concrete answer.
Special rules apply during lecture-free periods. If you work more than 20 hours a week for longer than 26 weeks in a year, the privilege ends. The basis is the joint circular from 2016, whose later versions were not checked for this guide. Check which version applies to you before you start.
| Case | What applies | What you should do |
|---|---|---|
| Up to 20 hours a week during term | Exempt from health, long-term care and unemployment insurance | Keep a regular record of hours |
| More than 20 hours a week | Contributions for the other branches, check your insurance status | Ask your health insurance fund and employer |
| Lecture-free periods with more than 20 hours | Exempt only within the 26-week limit | Note the weeks worked in the year |
Frequently Asked Questions
Do I pay more wage tax with tax class I than with tax class II?
Tax class II under § 38b para. 1 no. 2 EStG applies to single parents who receive the single parent allowance, not to students without children. For single people, tax class I is the statutory rule under § 38b EStG.
Do I have to tell my employer my tax class?
The tax class is usually made available automatically through the electronic tax deduction data. Check that the correct class appears on your payslip. If it is wrong, clarify it with your employer and the tax office.
Can I get wage tax back?
If too much wage tax was withheld, a tax return can bring a refund. Whether that is worthwhile depends on your income and expenses. Our guide to taxes for students is a good starting point.
What happens if I have two jobs?
Hours from several jobs are added together. For the second wage, tax class VI applies under § 38b para. 1 no. 6 EStG. Check with the tax office or your employer before you start the second job.
What You Should Do Now
- Calculate your weekly hours at the minimum wage. Keep the 20-hour limit and the lecture-free periods in view.
- Check your payslip for tax class, social insurance deductions and hours. Errors are best corrected early.
- If you are unsure, ask your health insurance fund or the pension insurance scheme whether the exemption applies to you.
- Use the calculator of the Federal Ministry of Finance for net examples, and keep your payslips for your tax return.
Related Articles
- Student Job 20-Hour Rule, Pension and Semester Breaks
- Minijob or Student Job: Limits in Figures Compared
- Part-Time Jobs and Taxes for Students in Germany
- Taxes for Students: When You Pay and When You Do Not
Sources: Income Tax Act (EStG), § 38b, gesetze-im-internet.de (in German), and § 32a, gesetze-im-internet.de (in German). Social Code Book IV (SGB IV), § 8, gesetze-im-internet.de (in German). GKV-Spitzenverband, fact sheet on contribution calculations, status 1 January 2026, PDF (in German). Joint circular on working students, 23 November 2016, PDF (in German). Contribution rate notice 2026, pension insurance, gesetze-im-internet.de (in German).
Last updated: October 2026. This guide is general information, not individual advice.
