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Practical Year Allowance by State: Amounts and Rules

Practical year allowance by German state, with the BAföG offset and tax rules for the practical year (PJ). Only sourced figures, status October 2026.

During the practical year (Praktisches Jahr, PJ) you work in a hospital, but in most cases you receive only a practical year allowance (Aufwandsentschädigung) and no salary. How high it is depends on the state and often on the training site, such as a university hospital or a teaching hospital. There is no nationwide rule. This page only lists amounts for which a source exists.

Short answer

The practical year allowance is not a uniform pay. It is paid depending on the state and the training site, and there is no nationwide amount. The payment can affect your BAföG and must be taken into account for tax. You need to ask your training site for the amount.

How high is the practical year allowance?

The amount differs considerably between university hospitals, from €300 to €992 per month. The table only lists amounts for which a source exists.

The Medical Licensing Regulations (Approbationsordnung für Ärzte) set an upper limit. Under Section 3(4), the remuneration may not exceed the BAföG requirement. That requirement is €855 per month without the health and long-term care supplement: €475 basic amount and €380 housing supplement for students who do not live with their parents. Abroad, the limit is raised by certain supplements.

University hospitalAllowance per monthSource and status
University Hospital Dresden€400 grossRecruiting flyer PJ 2025, status February 2025
Goethe University Frankfurt (medicine)€399 flat rateInformation sheet of the university, undated
University Hospital Bonn€520Resolution of the student parliament of 16 October 2024, with the payment stated by the clinic
University Hospital of the Saarland€500 grossFAQ of the Faculty of Medicine, valid from 1 February 2019, status 17 November 2022
UKE Hamburg-Eppendorf€400Payment since early 2024, media report of 22 June 2023
University Hospital Jena€400Flyer status 04/2025, confirmed by parliamentary paper 7/9947 of the Thuringian state parliament of 24 April 2024
Klinikum rechts der Isar (TUM)€500Valid since 17 April 2023, faculty page status 31 January 2023
UKSH Campus Kiel€400Parliamentary paper 20/1548 of the Schleswig-Holstein state parliament of 10 November 2023
UKSH Campus Lübeck€400Parliamentary paper 20/1548 of the Schleswig-Holstein state parliament of 10 November 2023
University Hospital Halle (Saale)€992Since April 2024, media report of 11 March 2025
University Hospital Magdeburg€992Since April 2024, media report of 11 March 2025
University of Giessen (medicine, UKGM sites)€400 grossFaculty page, last changed 2 June 2026, no end date
University Hospital Freiburg€300 (with on-call duty at most €420)Cut-off date 1 January 2025, parliamentary paper 17/8562 of the Baden-Württemberg state parliament of 21 May 2025
University Hospital HeidelbergAt most €474 (€600 with an own flat)Cut-off date 1 January 2025, parliamentary paper 17/8562
University Hospital Tübingen€514.65 on averageCut-off date 1 January 2025, parliamentary paper 17/8562
University Hospital Ulm€855 (€889.50 with benefits in kind)Cut-off date 1 January 2025, parliamentary paper 17/8562
University Hospital DüsseldorfNot statedApplication form status 04/2025, information from the personnel department
Charité and Vivantes (Berlin)Not statedParliamentary paper 19/0353 of the House of Representatives (Abgeordnetenhaus) of 11 May 2022

Does the allowance affect BAföG?

Yes. Your own income is taken into account for BAföG as soon as it exceeds the allowances. The practical year allowance is income like any other. How it is offset in your case is checked by the BAföG office on the basis of your approval documents. You will find the allowances and the logic of the offset in the guide BAföG 2026: Eligibility, Amount and Repayment Explained.

How is the payment taxed?

The practical year allowance counts as income and may be subject to income tax. Whether tax is due, and how much, depends on your total income for the year and whether you have other income. In your income tax return you can claim work-related expenses, for example travel costs to the clinic. Only the tax office can give a binding answer.

Health insurance during the PJ

Health insurance continues during the practical year under your existing cover, usually as student insurance or family insurance. Which variant applies to you, and what changes with your licence to practise (Approbation), is described in the guide Medical studies: Electives, practical year and health insurance (in German).

How to proceed now

  1. Ask your training site in writing about the practical year allowance and the payment period.
  2. Inform your BAföG office before the first payment arrives, so that the offset does not come as a surprise.
  3. Keep the payments separately for your tax return.
  4. Clarify your health insurance for the duration of the PJ with your health insurer.

Frequently asked questions

Am I entitled to a salary during the PJ?

As a rule, there is no entitlement to a salary during the practical year. A practical year allowance is paid, and its amount is set differently depending on the state and the training site.

Is the practical year allowance tax-free?

That cannot be said in general terms. The payment can be taxable, and the tax office determines in each case, based on your total income, whether tax is due.

Sources and checks

Primary sources: Medical Licensing Regulations (Approbationsordnung für Ärzte), Section 3(4), gesetze-im-internet.de. BAföG, Section 13(1) no. 2 and (2) no. 2, lxgesetze.de, version with the last amendment of 16 April 2026. Retrieved 20 October 2026.

The figures of the university hospitals come from the documents named in the table. Media reports and information sheets are marked as such. Hospitals that do not state an amount are listed in the table as “not stated”.

Information, not individual advice.
Editorial team: Academycon · Last updated: October 2026

If you want to plan your medical studies and your practical year financially, start with the online check at check.academycon.de.

Last updated: October 2026. This guide is general information, not individual advice or tax advice. The German version is authoritative.

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