A doctoral scholarship and a doctoral position differ more in net pay than many expect. A scholarship is usually not earned income and does not trigger social security contributions. In return, you arrange your health insurance yourself. A position carries deductions, but it also builds pension entitlements and cover through the employer. This guide works through an example.
Short answer: With a position paying 4,000 euros gross per month, you pay about 818 euros in social contributions (assumption, childless and over 23, status 2026). A scholarship of 2,000 euros leaves about 1,722 euros before tax after the minimum contribution for voluntary health and care insurance (assumption). Last updated: October 2026.
The most important points
- A scholarship is usually not earned income and does not trigger social insurance contributions.
- In a position you pay shares of health, long-term care and pension insurance, the employer pays the rest.
- With a scholarship you arrange health insurance yourself, for example through voluntary insurance or family insurance.
- Income tax applies to the position. For scholarships, the tax treatment depends on the type of funding.
- A net comparison always needs assumptions about amount, age and family status.
How a scholarship counts for social insurance
The decisive question is whether a payment is earned income. For a position it is, because you work for the employer. Many scholarships, by contrast, fund research without a counter-performance in the employment-law sense. Whether a specific scholarship falls into this category is decided by the funding body. Your health insurer will tell you how the cover works. Pension contributions usually do not arise. The effects on retirement provision are explained in Rentenlücke durch Promotion: So viel kostet ein Stipendium an Rente (in German).
Health insurance with a scholarship
With a scholarship you must arrange health insurance yourself. Three routes are common: family insurance, if the conditions are met, voluntary statutory insurance (GKV) or private insurance (PKV). If you are still enrolled and younger than 30, you may be insured in the health insurance for students (KVdS, in German). Compulsory membership there ends when you turn 30. The guide Krankenversicherung mit Promotionsstipendium: freiwillig, Familie oder PKV (in German) explains the individual cases.
For voluntary statutory insurance, the minimum assessment base in 2026 is 1,318.33 euros per month. With the reduced contribution rate of 14.0 percent plus the additional contribution of 2.9 percent, the minimum health insurance contribution is 222.80 euros. Long-term care insurance for people without children aged over 23 costs 4.2 percent, that is 55.37 euros. Together that is 278.17 euros (GKV-Spitzenverband, status 1 January 2026, own calculation).
Worked example: position against scholarship
Assumption: a position with 4,000 euros gross per month and a scholarship of 2,000 euros per month. Both people are childless and over 23. Calculation basis 2026. The scholarship is calculated at the minimum assessment for voluntary insurance. In practice the assessment depends on income, so check this with your insurer. Income tax is not included.
| Item | Position (assumption) | Scholarship (assumption) |
|---|---|---|
| Gross amount per month | 4,000.00 euros | 2,000.00 euros |
| Health insurance | 350.00 euros (employee share) | 222.80 euros (voluntary, minimum assessment) |
| Long-term care insurance with childless surcharge | 96.00 euros | 55.37 euros (minimum assessment) |
| Pension insurance | 372.00 euros | no compulsory contributions |
| Total deductions | 818.00 euros | 278.17 euros |
| Amount before tax | 3,182.00 euros | 1,721.83 euros |
Unemployment insurance is not part of the position calculation and usually does not arise for a scholarship. The position figures show the employee share only. The employer pays a matching share on top, except for the childless surcharge.
Calculate the income tax of the position with the tax calculator of the German Federal Ministry of Finance (bmf-steuerrechner.de, in German). For the scholarship, the tax treatment depends on the type of funding.
What the comparison does not show
- Pay in a position depends on the collective agreement or your contract. The 4,000 euros are an assumption.
- The amount of a scholarship is set out in the funding notice of the funding body.
- Old-age provision usually falls away with a scholarship, while a position builds it through pension insurance.
- Family insurance or a partner’s income can change the whole calculation.
If you want to compare a position with the collective agreement, the tables are published by the Tarifgemeinschaft deutscher Länder (TdL) (in German). The basics of positions and pay steps are explained in Doktorand Gehalt 2026: TV-L E 13, Stufen und Teilzeit (in German).
Frequently asked questions
Is a scholarship worth more net than a half position?
It depends on the amount, health insurance and pension. A scholarship can have fewer deductions, but usually provides no pension contributions and no employer benefits. Work through your own case with your own figures before you decide.
Do I have to report my scholarship to my health insurer?
You should inform your health insurer about changes in your income and insurance status. Whether and how a notification is needed is decided by the insurer in the individual case.
Does the same calculation apply to a half position?
The principle applies to part-time positions as well, because the deductions are calculated from gross pay. With a half position the gross falls, and the total of the deductions falls with it. A separate calculation with your own amount helps the comparison.
When does a position suit better, when a scholarship?
A position can be more attractive if pension entitlements, an employer’s cover and fixed employment contracts matter to you. A scholarship suits you better if you want freedom over time and research topic. Both have advantages and disadvantages, and the decision depends on your life situation.
Can I combine a scholarship with a position?
That depends on the funding body and the employer. Many funding organisations exclude parallel income or count it. Clarify this in writing before you accept.
What changes if I have a child?
With a child, the childless surcharge in long-term care insurance no longer applies, and family insurance may be possible for dependants. The total of deductions can change considerably. Check this with your health insurer before you decide.
How do I calculate my own figures?
Take your gross pay or your scholarship amount, deduct the contributions using the rates in this guide and calculate income tax with the calculator of the Federal Ministry of Finance. The results remain estimates as long as you do not know your insurer’s additional contribution.
What to do now
- Enter your gross for the position and the scholarship in one table.
- Ask your health insurer which type of insurance is possible with the scholarship.
- Calculate the deductions of the position from your pay slip information.
- Calculate the income tax with the calculator of the Federal Ministry of Finance and compare the amounts before tax.
- Check pension and cover before you decide.
Related reading
- Promotionsstelle oder Stipendium: Netto-Vergleich mit Rechenbeispiel
- Doktorand Gehalt 2026: TV-L E 13, Stufen und Teilzeit
- Krankenversicherung mit Promotionsstipendium
- Rentenlücke durch Promotion
- Promotion finanzieren: Stelle, Stipendium oder Eigenmittel im Vergleich (in German)
Sources: GKV-Spitzenverband: fact sheet on contribution figures 2026 (in German, status 1 January 2026); § 241 SGB V, contribution rate (in German, checked October 2026); Tax calculator of the German Federal Ministry of Finance (in German); Tarifgemeinschaft deutscher Länder (TdL, in German).
Last updated: October 2026. This guide is general information, not individual advice.
