Tax ID, wage tax card and part-time job: as soon as you receive your first pay, your employer asks for details that many students do not have to hand. If you answer incorrectly or not at all, you quickly pay more tax than necessary. This guide shows what you need and how to sort it out step by step.
Short answer: For every part-time job you need your eleven-digit tax identification number (Steuer-Identifikationsnummer). The Federal Central Tax Office (Bundeszentralamt für Steuern) sends it to you after registration. A paper wage tax card no longer exists; the characteristics are stored electronically. Without a tax ID, the employer usually applies tax class VI. The mini-job limit in 2026 is 603 euros per month. Last updated: October 2026.
The most important points
- The tax identification number stays the same for life and has eleven digits. You will find it in your letter from the tax office or can ask the Federal Central Tax Office.
- A paper wage tax card no longer exists. Your employer retrieves your characteristics electronically (ELStAM).
- Without a tax ID, the unfavourable tax class VI is the default, which leads to high deductions.
- A mini-job can be taxed at a flat rate, in which case the tax class does not matter.
- The limits for mini-jobs and short-term employment change every year. In 2027 the mini-job limit rises to 633 euros.
Where does your tax ID come from?
The tax identification number is issued by the Federal Central Tax Office (BZSt). The legal basis is § 139b of the German Fiscal Code (AO). The number is assigned after registration with the residents’ registration office and sent to you by post at your main residence. The letter contains the number and your personal details so that you can check them.
Keep the letter safe, but you do not need to know the number by heart. Your employer needs it once, and then it is used for payroll. If the letter got lost, you can ask the Federal Central Tax Office for the number. After a move or a change of name, check whether the details are still correct.
What happened to the wage tax card?
The paper wage tax card was replaced by the electronic procedure ELStAM (§ 39e EStG). The wage tax characteristics are held by the tax office and made available to your employer electronically. You no longer have to show a card. What matters is that your tax ID and your tax class are recorded correctly.
This is unfamiliar for many students, because the card used to arrive in the post. Today you usually see the characteristics only when you look at your payslip, which shows the tax class applied to you.
Which tax class applies to your part-time job?
The tax class determines how much wage tax is withheld each month. For single students without children, tax class I is the normal case. The table shows typical situations.
| Situation | Tax class as a rule | What you should do |
|---|---|---|
| First part-time job, single, tax ID available | Class I | Give your tax ID to the employer. The class is then applied automatically. |
| Part-time job without a known tax ID | Class VI | Ask the Federal Central Tax Office for the number and pass it on to the employer. |
| Second job alongside the first | usually class VI for the second employer | Check the classes. A refund can arise at year end. |
| Mini-job with flat-rate taxation | flat rate, the class does not matter | The employer decides on the 2 percent flat-rate tax (§ 40a EStG). |
If your class is unfavourable, you can get part of the money back at year end through the income tax return. Our guide on getting wage tax back as a student (in German) describes the procedure in detail.
Mini-job or working student: the limits at a glance
Whether your part-time job stays free of social insurance depends on monthly earnings, duration and working hours. The following values apply to the years shown.
| Rule | 2026 | 2027 | Legal basis |
|---|---|---|---|
| Mini-job limit per month | 603 euros | 633 euros | § 8 SGB IV, status Minijob-Zentrale |
| Short-term employment | 3 months or 70 working days | unchanged | § 8 SGB IV |
| Statutory minimum wage per hour | 13.90 euros | 14.60 euros | Fifth Minimum Wage Adjustment Ordinance (in German) |
| Working students without social insurance | up to 20 hours per week | up to 20 hours per week | Joint circular of 2016 as applied by authorities (in German) |
Assumption: in 2026 you earn the statutory minimum wage of 13.90 euros. The mini-job limit of 603 euros is then reached at around 43 working hours per month. If you stay below it, you are generally free of social insurance as a mini-job worker. The working student rule is separate and mainly concerns regular jobs above the mini-job limit.
Worked example: when do you cross the limit?
Assumption: in June 2026 you work more hours than usual and earn 650 euros. This exceeds the mini-job limit of 603 euros by 47 euros. From that month the job becomes subject to social insurance, unless an exception applies. An unforeseeable excess is allowed only to a limited extent, namely in at most two calendar months per year and up to double the limit (§ 8 para. 1b SGB IV). If you regularly stay above the limit, plan your working hours carefully.
It is also important that wages from mini-jobs and working student jobs can show up in your tax return. If you also receive interest or a scholarship in the same year, keep all payslips so that the return is complete.
Frequently asked questions
What if I cannot find my tax ID?
Then ask the Federal Central Tax Office. The number is communicated on request when you can prove your identity. Until then, the employer may apply tax class VI, which you can correct later through the return.
Do I have to give my tax ID to my employer?
Yes. The employer needs the tax identification number to retrieve your wage tax characteristics. You give it once, and then it is used for payroll.
Can I have tax class I with two jobs at the same time?
Not for both. Tax class I usually applies to the main employer. For the second employer, class VI is usually applied. This leads to higher deductions, which you can recover at year end through the return.
How does a working student job affect tax?
The working student job matters for social insurance. For wage tax, the same procedure with tax ID and tax class generally applies. The 20-hour weekly limit decides on social insurance, not on tax.
Do I need a tax ID for a one-off temporary job?
The employer still reports the employment. The tax ID is required as soon as wages are paid. For short-term employment of up to three months or 70 working days, special rules apply to social insurance.
Next steps
- Check that your tax ID appears in the letter from the tax office and note it safely.
- Give the number to your employer in writing or on the personnel form before the first payroll.
- Check the first payslip for tax class and tax ID.
- Keep track of your working hours during the year so that you do not cross the mini-job limit unnoticed.
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
- Lohnsteuer zurückholen im Studium
- Steuererklärung als Student rückwirkend
Sources: Fiscal Code, § 139b (gesetze-im-internet.de, retrieved October 2026, in German); Income Tax Act, § 39e (gesetze-im-internet.de, retrieved October 2026, in German); Income Tax Act, § 40a (gesetze-im-internet.de, retrieved October 2026, in German); Social Code IV, § 8 (gesetze-im-internet.de, retrieved October 2026, in German); Minijob-Zentrale: mini-job limit 2027 (retrieved October 2026, in German); Federal Ministry of Labour: Fifth Minimum Wage Adjustment Ordinance (retrieved October 2026, in German).
Last updated: October 2026. This guide is general information, not individual advice.
