As a tutor, a teaching assistant at a chair or a student helper in a lecture series, you earn money with what you have learned in your studies. The job has two sides, though: what decides pay, tax and social insurance is how the contract is structured. This guide explains the typical contract types, works through the limits for 2026 and 2027, and shows what to check before you sign.
Short answer: Student assistants usually work under an employment contract, while tutors often have a fee contract. Employees are entitled to the statutory minimum wage of EUR 13.90 gross per hour (2026) and EUR 14.60 (2027). Whether social contributions apply depends on the contract type, hours and earnings. Last updated: October 2026.
The most important points
- An employment contract and a fee contract differ in payroll, contributions and the degree of instruction. The statutory minimum wage applies only to employees.
- For mini-jobs the limit is EUR 603 a month (2026) and EUR 633 (2027).
- If you work up to 20 hours a week, the student employee privilege can keep you exempt from health, long-term care and unemployment insurance.
- Pension insurance applies to student employees too. The 2026 contribution is 18.6 percent in total, half of which is paid by the employee.
- Before you start, check the hours, pay, term and whether the contract is an employment or a fee contract.
Employment contract or fee contract: what is the difference?
Universities use both models side by side. Assistant posts at a chair are usually treated as employment, because the work is part of the institution’s processes and subject to instructions. Tutorials, practice groups or lectures are more often paid on a fee basis. What matters, however, is not the label in the contract but how the work is actually organised. Ask for the type of contract to be confirmed in writing.
| Feature | Employment contract (e.g. assistant) | Fee contract (e.g. tutorial) |
|---|---|---|
| Pay | Hourly wage or monthly salary, minimum wage applies | Fee per session or a flat amount, no statutory minimum wage |
| Payroll | The university runs payroll | You issue an invoice and handle tax and insurance yourself |
| Social contributions | The employer pays its share, often exempt for student employees | Depends on your status, often to be clarified yourself |
| Instructions | Typically integrated into the processes | Typically self-directed |
Many universities and federal states apply a collective agreement or their own pay rule for student staff. These set the hourly rates, which can be graded by task and qualification. Ask the personnel office which rule applies to your post before you plan with the figures. The statutory minimum wage is always the lower limit for employees.
How much can you earn? The limits for 2026 and 2027
The limits for mini-jobs and the transition zone decide which contributions apply. The mini-job limit is calculated from the minimum wage for ten hours per week (section 8 SGB IV, in German). Above it begins the so-called transition zone up to EUR 2,000 a month (section 20 para. 2 SGB IV, in German). The table below summarises the values.
| Item | 2026 | 2027 | Source |
|---|---|---|---|
| Minimum wage per hour | EUR 13.90 | EUR 14.60 | BMAS, minimum wage adjustment |
| Mini-job limit per month | EUR 603 | EUR 633 | Minijob-Zentrale |
| Transition zone up to per month | EUR 2,000 | EUR 2,000 | section 20 SGB IV |
Assumption: you work 40 hours a month as a tutor at the minimum wage. That is EUR 556 a month (2026), below the mini-job limit. In 2027 it would be EUR 584 at EUR 14.60 per hour, still below EUR 633.
Assumption: you work 50 hours a month at EUR 13.90. That is EUR 695, above the mini-job limit and inside the transition zone, where contributions rise step by step. The employer or health insurer calculates the exact amount.
Student employee privilege: when you pay no social insurance contributions
Students working in an assistant post often benefit from the student employee privilege. It applies to employment of up to 20 hours a week. Then you remain exempt from health, long-term care and unemployment insurance. Pension insurance is compulsory, and there is no privilege for it. The administrative practice comes from the joint circular of 23 November 2016 (copy published by TK, status 2016).
In the evenings, at night and at weekends, more than 20 hours can be permitted if your studies predominate. During lecture-free periods a separate set of rules limits working time. Several employments are added up, so if you have a mini-job on top of an assistant post, check both together.
| Item | Value (2026) | Note |
|---|---|---|
| Hours limit for the student employee privilege | 20 hours a week | Evenings, nights and weekends with restrictions |
| Pension contribution in total | 18.6 percent | Student employees pay half, which is 9.3 percent |
| Unemployment insurance | 2.6 percent | Student employees up to 20 hours are exempt |
Check the contract: what should be in it
A good contract states the hours, pay, term and contract type. For fee contracts, the service, dates and payment method should also be recorded. Notice periods, leave and rules for illness belong in the text too. Statutory notice periods are set out in the German Civil Code, and leave follows the Federal Leave Act.
- Hours per week or month, with an upper limit and a statement of who sets the times.
- Pay per hour or per session, with a note on whether travel and preparation time is paid.
- Term, extension and notice periods.
- Contract type, explicitly named as employment or fee contract.
- Rules for illness, leave and cover for absence.
Frequently asked questions
Do I get social insurance with a fee contract?
If you work as a self-employed person, you generally pay contributions yourself. If you are enrolled as a student, clarify with your health insurer which cover applies. A statement from the university about the contract type helps.
Does the minimum wage also apply to tutorials paid by fee?
The statutory minimum wage applies to employees. A genuine fee relationship with self-employed work is not automatically covered. The label in the contract is not the only factor, so check how the work is actually organised.
Can I work more than 20 hours a week as a tutor?
The 20-hour limit applies to the student employee privilege. Beyond it, compulsory insurance may apply. The exceptions for evenings, nights and weekends or for lecture-free periods are narrow, so check with the health insurer if in doubt.
What happens if I have several posts at the university?
Several employments are added up. A post that is below the limit on its own can exceed it together with a second one. Tell the university’s personnel office which activities you already carry out.
What you should do now
- Before signing, clarify whether the contract is an employment or a fee contract.
- Calculate the hours for the year and compare them with the mini-job limit and the transition zone.
- Check whether the student employee privilege applies and keep the 20-hour limit in view.
- Ask your health insurer about your insurance status before you start.
- Keep contracts, invoices and payslips for your tax return.
Related guides
- 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
- Minijob Limit 2027 for Students: EUR 633 a Month
- Working Student and PKV: Which Jobs Are Allowed (in German)
Sources: BMAS, Fifth Minimum Wage Adjustment Ordinance (status 2026 and 2027), section 8 SGB IV (accessed October 2026), section 20 SGB IV (accessed October 2026), Minijob-Zentrale, mini-job limit 2027 (status 2026).
Last updated: October 2026. This guide is general information, not individual advice.
