If you work as a student assistant (studentische Hilfskraft), you want to know what actually reaches your bank account at the end of the month. The path from gross to net runs through income tax and social insurance, and both depend on personal details. This guide shows the steps. It does not calculate tax itself.
Kurz beantwortet: Your net pay is your gross pay (hourly rate times hours) minus income tax and social insurance contributions. The statutory minimum wage has been 14.60 euros gross per hour from 1 January 2027 (as of November 2026). For income tax, use the Federal Ministry of Finance’s tax calculator. For social insurance, the number of hours and your semester status decide.
The most important points at a glance
- Gross pay is the hourly rate times the hours agreed in your contract. The minimum wage from 2027 is 14.60 euros gross per hour.
- Income tax and social insurance are deducted from gross pay. Which amounts apply depends on tax class, health insurer and insurance status.
- Whether health, nursing and unemployment insurance apply usually depends on how many hours you work during the semester.
- A limit of 20 hours per week applies to student employment. The University of Hamburg also sets 86 hours per month for SHK and WHK.
- For income tax, use the calculator of the Federal Ministry of Finance rather than a rough guess.
How do you get from gross to net?
- Set the hourly rate: take the figure from your contract. From 2027, the statutory minimum wage of 14.60 euros is the floor.
- Determine the monthly hours: multiply the rate by the hours agreed per month. This gives the gross pay.
- Check your insurance status: what matters is whether the work stays within the limits for student employees.
- Calculate the deductions: income tax and social contributions together make up the deductions. For income tax, use the Federal Ministry of Finance’s calculator.
- Work out the net: gross pay minus deductions is the amount that reaches your account.
A worked example with the 2027 minimum wage
Assumption: you work 40 hours per month at the statutory minimum wage of 14.60 euros gross per hour (Fifth Minimum Wage Adjustment Regulation). Your gross pay is then 584.00 euros. This is the starting point for every further step. How much remains after deductions depends on tax and social insurance, which this guide does not calculate in euros.
| Step | Assumption | Result (gross) |
|---|---|---|
| Hourly rate in 2027 | 14.60 euros | statutory minimum |
| Hours per month | 40 hours | assumption |
| Gross pay per month | 40 times 14.60 euros | 584.00 euros |
| Cap at the University of Hamburg (SHK and WHK) | 86 hours per month | at 14.60 euros, at most 1,255.60 euros gross |
The 86-hour cap comes from the University of Hamburg, which states it as of 29 June 2026 for SHK and WHK. Other universities can set different rules. In addition, the 20-hour weekly limit applies to all student employment.
When do social insurance contributions apply?
Under the joint Social Insurance circular of 23 November 2016, students in employment fall under a 20-hour weekly limit. Those working up to 20 hours a week are generally exempt from health, nursing and unemployment insurance. Pension insurance, however, is always compulsory (TK handout, Versicherungsrecht kompakt 2026).
A special rule covers the lecture-free period. Work that takes place only during the semester break is generally exempt from insurance. Exceeding the 20-hour limit is allowed for no more than 26 weeks a year, after which the privileged status ends. Clarify the details with your health insurer before you agree on the hours.
Why does monthly pay vary?
Net pay is not the same every month because the number of hours changes. A month in the lecture period may bring more hours than the semester break. Holidays and sickness also matter. Under the Federal Holiday Act, holiday pay is based on average earnings over the thirteen weeks before the holiday starts, excluding overtime (section 11 BUrlG).
A university information sheet from Saarland states that sick pay is paid up to the end of the sixth week of incapacity, but not beyond the end of the employment relationship (information sheet on student assistants, University of Saarland (undated)). Plan with an average over several months instead of the best month. Assumption: over three months you work 40, 30 and 50 hours at 14.60 euros. The average is 40 hours, which gives 584.00 euros gross per month.
Common stumbling blocks with net pay
- Confusing a monthly flat amount with the hourly rate stated in the contract.
- Not recording hours, which makes later discrepancies hard to prove.
- Failing to report a second job at another unit of the university, although the hours must be added together.
- Asking the health insurer only after the contract has begun, although the insurance status determines the deductions.
Clearing up these points at the start avoids questions in the month of the first payslip. Keeping a short monthly list of hours also makes a later check easy.
Frequently asked questions
Why is my net pay lower than the minimum wage suggests?
The minimum wage is a gross amount. Income tax and social insurance come on top where they apply. Net pay is therefore always lower than gross pay, although for a student assistant not every contribution is always due.
Which details do I need for the tax calculator?
You need the gross pay, your tax class, your health insurer with its additional contribution, and, if relevant, details on church tax or children. The calculator of the Federal Ministry of Finance asks for these details.
Does this apply to a minijob at the university?
A minijob follows its own limits and rules. The comparison of models is set out in the German article on part-time jobs and taxes (in German). Whether a job counts as a minijob or as working-student employment depends on pay and hours. The English overview is available here.
How does the hourly rate relate to the type of post?
The type of post determines the rate written in the contract. At the University of Hamburg, the rates for SHK and WHK differ clearly. The German article on research and student assistants explains the differences.
What happens if I work more than 20 hours?
Then the exemption from health, nursing and unemployment insurance usually no longer applies, unless an exception covers you. The English article on the 20-hour rule shows how this works in practice.
What to do next
- Take the hourly rate from your contract and check it against the minimum wage for that year.
- Calculate the gross monthly pay with your agreed hours.
- Ask your health insurer or the personnel department which social insurance contributions apply.
- Use the Federal Ministry of Finance’s calculator for income tax and net pay.
Related articles
- Academic careers: contracts, collective agreements and fixed terms
- Hiwi hourly wage 2027: what minimum wage and collective agreements change
- How many hours may a student assistant work?
- Student job 20-hour rule, pension and semester breaks
- Part-time jobs and taxes for students in Germany
Sources: Fifth Minimum Wage Adjustment Regulation (gesetze-im-internet.de, issued 5 November 2025), TK, Versicherungsrecht kompakt 2026, handout (circular of 23 November 2016), University of Hamburg, information for student employees (last updated 29 June 2026), section 11 BUrlG (gesetze-im-internet.de).
Last updated: November 2026. This guide is general information, not individual advice.
