Key facts
- In a mini-job of up to €603 per month (2026), the employer pays a flat-rate tax of 2%, so a tax return usually brings nothing back for that income.
- As a working student with up to 20 hours per week during term time, you pay pension insurance, and the employer withholds income tax, which you can reclaim through your return.
- From 1 January 2027, the mini-job limit rises to €633 and the minimum wage to €14.60 (enacted).
Which taxes a part-time job triggers for students depends on the type of employment. In a mini-job of up to €603 per month in 2026, the employer pays a flat-rate tax, so a tax return usually brings nothing back for that income. As a working student with up to 20 hours per week during term time, you are exempt from health, nursing care and unemployment insurance but pay pension insurance, and the employer withholds income tax. Which jobs are available is explained in the guide on jobs for students (in German).
The essentials in brief
- Mini-job: up to €603 per month. The employer pays a 2% flat-rate tax. You pay 3.6% pension insurance, and you can apply for an exemption.
- Working student: up to 20 hours per week during term time. Exempt from health, nursing care and unemployment insurance, pension insurance compulsory, income tax withheld.
- Short-term employment: up to three months or 70 working days per calendar year. Earnings do not matter, as long as the work is not carried out professionally.
- Midi-job: €603.01 to €2,000 per month, fully subject to social insurance, with reduced contributions.
- Enacted for 1 January 2027: minimum wage €14.60 and mini-job limit €633.
Which forms of employment exist alongside your studies?
| Form | Limit | Social insurance | Tax |
|---|---|---|---|
| Mini-job | up to €603 per month | pension insurance, with the option of an exemption | employer pays a flat rate of 2% |
| Short-term employment | up to three months or 70 working days per calendar year | exempt from health, nursing care, pension and unemployment insurance | income tax may be withheld |
| Working student | up to 20 hours per week during term time | exempt from health, nursing care and unemployment insurance, pension insurance compulsory | income tax withheld |
| Midi-job | €603.01 to €2,000 per month | reduced contributions; fully insured, as a working student only in pension insurance | wage tax under ELStAM |
| Self-employed | depends on the insurance | family insurance or student insurance only with a side occupation | income tax, a return may be required |
Regardless of the form, the basic allowance applies: in 2026, no income tax is due on taxable income up to €12,348. The basics of tax liability during studies (in German) are set out in a separate article.
How is a mini-job taxed for students?
In a commercial mini-job, the employer pays a flat-rate 13% for health insurance, 15% for pension insurance and 2% flat-rate tax. The hours you work do not matter for this. Because the employer pays the tax, a tax return usually brings no refund for this income.
The limit results from the minimum wage: €13.90 × 130 ÷ 3 = €602.33, rounded up to €603. Several mini-jobs are added together. An unforeseeable excess is harmless in no more than two calendar months per year.
What do you pay into pension insurance in a mini-job?
The total contribution is 18.6%. The employer pays 15% of it, and you pay 3.6%. At €603, that is €21.71 per month. You can apply in writing to your employer for an exemption. An exemption may cost you cover for reduced earning capacity.
How does a mini-job affect family insurance?
You stay family insured as long as your total income in 2026 is at most €565 per month. For exclusively marginal employment, the limit is €603. BAföG, parental maintenance and child benefit do not count as income.
How is a working student taxed?
As a working student with up to 20 hours per week during term time, you are exempt from health, nursing care and unemployment insurance. Pension insurance is always compulsory, and the 18.6% contribution is split equally. Wage tax is withheld regardless. You get it back through your return if your taxable income stays below the basic allowance.
You remain insured through your student health insurance. Health insurance contributions also play a role in your tax return. How PKV contributions can be deducted for tax (in German) is set out in a separate article.
How are the 20 weekly hours counted?
- Several jobs are added together.
- The 20-hour limit applies from the first day of lectures. Work before the official start of the semester does not count.
- Work done mainly on weekends, in the evenings or at night, and time limited to the semester break, are exceptions, each for up to 26 weeks per year.
- A short excess is generally harmless.
When does the working student privilege end?
With the month in which the written result of your examination is communicated to you. In a very advanced subject semester it can be presumed that studies no longer take priority. This presumption can be rebutted.
What applies to short-term work?
Short-term employment is limited from the outset to no more than three months or 70 working days per calendar year. Earnings do not matter, as long as the work is not carried out professionally. Professional work is examined if the average monthly pay exceeds €603. If you begin studying at the earliest possible date after leaving school, professional work is generally not assumed.
Being exempt from social insurance says nothing about tax. Wage tax can also be withheld from a holiday job, and you can reclaim it through your tax return (in German). Each calendar year is counted separately.
Midi-job as a student: what changes above €603?
Between €603.01 and €2,000 per month lies the transitional zone. In regular employment, you are fully subject to social insurance but pay reduced contributions, and since July 2019 you have received pension points based on your actual gross pay. Wage tax is withheld under ELStAM. If you work as a working student with up to 20 hours per week, health, nursing care and unemployment insurance no longer apply, even in the transitional zone. In pension insurance, you then pay reduced contributions, but the full pay is reported, so your pension entitlements do not fall.
Which tax class applies to a side job?
Your employer retrieves your wage tax characteristics electronically through ELStAM. For your main job, one of tax classes 1 to 5 applies, depending on your marital status. For a second job, wage tax is generally withheld under tax class 6. This means more wage tax may be deducted at first than is due at year-end. The tax office settles everything in your return. Which costs you can additionally claim is set out in the guide on tax benefits during studies (in German).
What applies if you are self-employed in a side job?
You register a trade with the trade office, and a liberal profession with the tax office. Within one month of starting, you must submit the questionnaire for tax registration through ELSTER without being asked. It contains your sales forecast, and an estimate that is too low in the founding year can cause problems.
| Topic | Rule for 2026 |
|---|---|
| Small business owner | no VAT on turnover of up to €25,000 in the previous year and up to €100,000 in the current year. Turnover counts, not profit. |
| Consequences | no VAT on invoices, no input tax deduction. The income tax return remains compulsory where required. Anyone who opts out of the scheme is bound for at least five calendar years. |
| Trade tax | allowance of €24,500 profit, only for traders |
| Family insurance | possible with total income of up to €565 per month and no main self-employment |
| Student health insurance | the self-employment must remain a side occupation. As a guide, 20 hours per week applies, and periods of employment and self-employment are added together. |
What changes in 2027 for mini-jobs and similar work?
| Point | Applies from | Status |
|---|---|---|
| Minimum wage €14.60 | 1 January 2027 | enacted |
| Mini-job limit €633 (€14.60 × 130 ÷ 3 = €632.67, rounded up), annual limit €7,596 | 1 January 2027 | enacted |
| Transitional zone €633.01 to €2,000 | 1 January 2027 | enacted |
Frequently asked questions
Do I have to list my mini-job in my tax return?
If the employer pays the tax as a flat rate, the return usually brings no refund for that income. Whether you have to file depends on your other income, for example income with no tax deducted above €410 per year, or on a request from the tax office.
Am I allowed to work more than 20 hours as a student?
During term time, the 20-hour limit applies to the working student privilege. Exceptions are work mainly on weekends, in the evenings or at night, and limits to the semester break, each for up to 26 weeks per year. If you regularly exceed the limit, you become compulsorily insured as an employee.
Do working students pay wage tax?
Yes, wage tax is withheld. Whether income tax remains at year-end depends on the basic allowance. If your taxable income is below it, you get the wage tax back through your return.
What to do now
- Check your employment contract to see which form of employment applies and which limits apply.
- If you have several jobs, add the hours and earnings together.
- Keep the wage tax certificates and file a return if wage tax was withheld.
- Watch the changes from 2027, especially the new mini-job limit of €633.
Related guides
- Work, taxes and contributions for students
- Students over 30 with a mini-job: health insurance costs
- Working Student Health Insurance: Costs by Age
- Private Health Insurance for Working Students in Germany
- German original (in German)
Information, not individual advice. The German version is authoritative. Last reviewed: 21 October 2026.
