Side Job During the Legal Clerkship: Approval, Limits and Tax

A side job during the Rechtsreferendariat (legal clerkship) is possible, but it is subject to rules. Approval is granted by the responsible body under state law, and limits for earnings and social insurance apply. This guide explains what you need to check before you start work and how it affects your taxes.

The most important points

• The details of secondary employment are set by state law, not by federal law.
• Obtain approval in writing before you start any work.
• A mini-job earns up to 603 euros per month in 2026 and up to 633 euros in 2027.
• The student job privilege applies to students. It generally does not apply during the clerkship.
• Earnings from a side job are taxed on top of your trainee pay.

Do you need approval?

The German Judiciary Act states in § 5b para. 7 that state law regulates the details of the training. This includes the rules for secondary employment. In practice the states usually require approval before you take up paid work. Whether approval is granted depends on the type, scope and location of the activity.

Ask your higher regional court or the responsible state examination office early. A written answer is the safest route. Working without approval can lead to employment and service law consequences that may be serious.

Which limits apply to earnings?

For side jobs the general rules of social insurance law apply. The main limits are shown in the overview. The mini-job limit is adjusted every year and is linked to the statutory minimum wage.

Assumption: you earn 13.90 euros per hour in your side job and want to stay below the mini-job limit of 603 euros. At about 4.33 weeks per month, this means at most about 43 hours a month, or roughly ten hours a week. For 2027, with 633 euros and 14.60 euros per hour, the result is similar.

What does this mean for social insurance?

The student job privilege applies under § 6 para. 1 no. 3 SGB V to students who work alongside their studies. During the clerkship you are generally no longer a student, so the privilege does not apply then. Whether and how a side job is assessed under social insurance law depends heavily on your main employment, because that determines compulsory insurance.

Therefore have the insurance effects of the side job confirmed in writing before you sign the contract. Your side employer can help only to a limited extent, so the clarification belongs with your insurer and your employer in the civil service.

How does a side job affect your tax?

Earnings from a side job are taxable and come on top of your trainee pay. For a second employment, payroll tax is usually calculated under tax class VI under § 38b EStG, which means the deduction is higher than at your main post. At the end of the year, the tax is recalculated with all income in your tax return.

Note also that under § 46 para. 2 no. 2 EStG, pay from several employers usually leads to an assessment, unless the wages are combined under § 38 para. 3a EStG. Plan for a tax return. The employee flat allowance of 1,230 euros applies only once per year in total, not per employer.

What about trainee pay?

Whether and to what extent income from a secondary activity is offset against trainee pay is governed by state law. There is therefore no blanket answer. Before you start, find out whether and how your pay is affected. A written answer protects you from later reclaims.

The effects on Beihilfe and health insurance should also be checked. More on this is in our guide Health Insurance for Referendare in Germany.

How to plan

1. Clarify in writing with your higher regional court whether and under which conditions you may work on the side.
2. Compare your expected earnings with the limits of 603 euros per month for 2026 or 633 euros for 2027.
3. Have the effects on social insurance, Beihilfe and tax confirmed before you sign the contract.
4. Plan for a tax return if several employers are involved in the year.

Frequently asked questions

May I work more during semester breaks?

The rule for short-term employment applies for up to three months or 70 working days per calendar year. Students have special rules during lecture-free periods. These rules cannot simply be transferred to the clerkship, so a query with your insurer is sensible.

Does the minimum wage apply to side jobs?

Yes, the statutory minimum wage generally applies to all employees. It is 13.90 euros gross per hour in 2026 and 14.60 euros in 2027. For mini-jobs this gives the limit of 603 euros per month for 2026.

Do I have to declare the side job in my tax return?

Yes, income from secondary employment must be declared. You can claim travel costs to the side job and work equipment as income-related expenses. Travel costs to your main placement are calculated separately.

Can I take on a secondary activity without approval if it involves only a few hours?

Even small activities usually require approval if state law provides for it. Do not rely on the number of hours alone, but ask. A short written answer costs little and saves trouble.

Related reading

• Minijob or Student Job: Limits in Figures Compared
• Student Job 20-Hour Rule, Pension and Semester Breaks
• Part-Time Jobs and Taxes for Students in Germany
• Nebenjob und Steuern (in German)

Sources: German Judiciary Act, § 5b (gesetze-im-internet.de, in German), retrieved October 2026; Social Code Book IV, § 8 (gesetze-im-internet.de, in German), retrieved October 2026; Income Tax Act, § 46 (gesetze-im-internet.de, in German), retrieved October 2026; Fifth Minimum Wage Ordinance (Federal Ministry of Labour and Social Affairs, in German), 2026.

Last updated: October 2026. This guide is general information, not individual advice.