The 70-day rule is the reason many students can work during the semester break without paying social insurance contributions. If you work for one employer for no more than three months or 70 working days in a calendar year, the job generally counts as a short-term employment. This guide explains how the limit is counted, when it does not apply, and what a summer job means for tax and insurance.
Short answer: A short-term employment exists if it is limited to no more than three months or 70 working days within a calendar year (section 8 para. 1 no. 2 SGB IV, permanent since 1 January 2019). The time limit does not apply if the job is carried out professionally and exceeds the marginal earnings threshold. The statutory minimum wage also applies to summer jobs: EUR 13.90 gross per hour in 2026. Last updated: October 2026.
The most important points
- The limit is three calendar months or 70 working days within one calendar year. It applies to each employment but is added up when you have several jobs.
- Working days are counted, meaning days on which you actually work, not calendar days. A job from July to September can therefore run for more than 70 calendar days.
- The time limit does not apply if the job is carried out professionally and the pay exceeds the marginal earnings threshold. Then the normal rules for mini-jobs or student employees apply.
- The minimum wage applies to summer jobs: EUR 13.90 gross per hour (2026) and EUR 14.60 from 2027.
- A summer job is usually uncomplicated for tax. The basic allowance of EUR 12,348 in 2026 generally protects a yearly income from a summer job from income tax, although wage tax may still have been withheld.
How do you count the 70 working days?
The limit is set out in section 8 para. 1 no. 2 SGB IV. It states a maximum of three months or 70 working days within a calendar year. What matters is that the employment is limited in advance, either by its nature or by contract. A contract with no end date does not automatically fall under the rule, even if you only work in summer.
It is practical to log your working days rather than estimate them. If you work two weeks in a row in July and then two days in October, you have already gathered twelve working days. The total counts over the whole calendar year, not per summer month.
| Rule | Value | Status | Source |
|---|---|---|---|
| Time limit for short-term employment | 3 months or 70 working days | since 1 January 2019 | Section 8 para. 1 no. 2 SGB IV |
| Marginal earnings threshold (mini-job) | EUR 603 a month | 2026 | Section 8 SGB IV, GKV-Spitzenverband |
| Marginal earnings threshold (mini-job) | EUR 633 a month | 2027 | Minijob-Zentrale |
| Statutory minimum wage | EUR 13.90 per hour | 2026 | Minimum wage ordinance (BMAS) |
| Statutory minimum wage | EUR 14.60 per hour | 2027 | Minimum wage ordinance (BMAS) |
When the 70-day rule does not apply
There are two situations in which the time limit plays no role. The first concerns jobs that are carried out professionally, meaning work you rely on for your living costs and that pays above the marginal earnings threshold. The second concerns agriculture, where a separate limit of 15 weeks or 90 working days has applied since 1 January 2026.
- Professional work with pay above the mini-job limit: the 70-day rule no longer applies and the employment is assessed under the general rules.
- Several jobs: they are added up when assessing the limit (section 8 para. 2 SGB IV). A second job can therefore reach the limit sooner than expected.
- Agricultural businesses: 15 weeks or 90 working days in the calendar year (since 2026).
Worked example: 70 working days in summer
Assumption: you work 70 working days of 8 hours each and receive the statutory minimum wage. All amounts are gross.
| Item | 2026 | 2027 |
|---|---|---|
| Minimum wage per hour | EUR 13.90 | EUR 14.60 |
| Pay per working day (8 hours) | EUR 111.20 | EUR 116.80 |
| Pay for 70 working days (560 hours) | EUR 7,784 | EUR 8,176 |
For a net figure, please use the German Federal Ministry of Finance tax calculator (in German), because wage tax depends on your tax class and allowances. This guide does not calculate it.
Tax on a summer job: what stays with you?
Your employer withholds wage tax based on your tax class. Whether income tax is actually due is decided in your tax return, based on taxable income rather than gross pay. The employee lump sum of EUR 1,230 (§ 9a EStG, in German) is deducted automatically, and the basic allowance of EUR 12,348 in 2026 (§ 32a EStG, in German) remains tax-free.
| Step (assumption: summer job only) | Amount |
|---|---|
| Gross pay from the summer job | EUR 7,784 |
| Deduction employee lump sum | minus EUR 1,230 |
| Simplified taxable income (no further deductions) | EUR 6,554 |
| Basic allowance 2026 | EUR 12,348 |
| Result | No income tax, wage tax may be refunded |
This example is simplified. Other income, special expenses or your partner’s status change the result. If you have more income than the summer job, check our guide on tax returns for students (in German).
Social insurance for a summer job
A short-term employment is generally free of contributions as long as the limits are respected. This concerns the social insurance contributions on the summer job itself. Whether anything changes for your health insurance depends on your status as a student. If you are covered through family insurance or have your own cover, clarify this with your health insurer before the job starts.
If the limit is exceeded, the employment is no longer short-term. The assessment then starts again and contributions may apply. Whether back payments arise, and how much, is best clarified case by case with the Minijob-Zentrale or the collection agency.
Frequently asked questions
Does the 70-day rule also apply if I have two summer jobs?
Yes, several employments are added up. If you work 50 working days each for two employers in the same year, you exceed the limit overall. Keep one list covering all your jobs for the year.
What happens if I go over 70 working days?
The employment is then no longer short-term, and the normal rules for mini-jobs or employment subject to insurance apply. Talk to your employer so that payroll is correct from the right date.
Does the rule also apply to a summer job abroad?
Not automatically. For work abroad, the place of work and the local rules also play a role. Our guide on part-time work abroad (in German) explains the process.
Do I have to declare the summer job in my tax return?
Yes, if you file a tax return or are required to. The pay appears on your wage tax certificate, and an application may be worthwhile if too much wage tax was withheld.
What you should do now
- Before the contract starts, decide how many working days you will work in the calendar year in total, including all other jobs.
- Have the time limit written into your contract, for example with an end date or a cap on working days.
- Record your working days as you go and keep all payslips.
- If you have several jobs, ask early whether the limits are added up.
- After the year ends, check whether too much wage tax was withheld and file a tax return if needed.
Related guides
- Part-Time Jobs and Taxes for Students in Germany
- Tax Return for Students: How to Get Your Money Back
- Minijob or Student Job: Limits in Figures Compared
- Health Insurance With a Side Job: Rules for Students
- Finding a student job: where to look (in German)
Sources: Section 8 SGB IV (accessed October 2026), § 9a EStG and § 32a EStG (accessed October 2026), Minimum wage ordinance, BMAS (status 2026 and 2027), Minijob-Zentrale, mini-job limit 2027 (status 2027).
Last updated: October 2026. This guide is general information, not individual advice.
