If you work as a student assistant (Werkstudent) in Germany, you may wonder which tax class appears on your payslip and whether too much wage tax is deducted. This guide explains how the tax class, the flat deduction for work-related expenses and the tax return fit together. All figures refer to status October 2026.
Short answer: As a working student you usually receive wages with wage tax deducted, most often in tax class I if you are single and have no children. Every employee automatically gets a flat deduction of 1,230 euros per year for work-related expenses, without individual receipts (section 9a EStG, status October 2026). Excess wage tax can be claimed back through your tax return.
The most important points
- The flat deduction for work-related expenses (Werbungskostenpauschbetrag) is 1,230 euros per year. It is applied without individual receipts (section 9a EStG, status October 2026).
- With one job in tax class I, you usually do not need to apply for anything. An allowance (Freibetrag) is only worth it if you expect high work-related expenses.
- A second job is usually taxed in tax class VI, which often increases the deduction.
- As a working student you remain subject to statutory pension insurance. The working student exemption only applies to health, long-term care and unemployment insurance.
- The tax return is how you claim back wage tax that was paid in excess.
Which tax class do you have as a working student?
The tax class (Lohnsteuerklasse) determines how your employer deducts wage tax. It depends on your marital status and on whether you have another job. The legal basis for wage tax deduction is section 39b EStG. The table shows the most common situations.
| Situation | Tax class | What it means |
|---|---|---|
| Single, one job, no children | I | The standard case for most students |
| Second job at the same time | VI | The deduction for the second job is usually higher, and the tax return corrects overpayments |
| Married, partner in class V | III | The tax burden is distributed differently between both partners |
| Married, both partners in class IV | IV | The standard case for couples with similar incomes |
| Single parent | II | Includes the relief amount for single parents |
A change of tax class is possible, for example after a marriage, separation or the birth of a child. It takes effect in the wage tax deduction procedure. After each change, check whether your payslip shows the correct class, because an error appears there as a deduction that is too high.
How does the flat deduction work for a working student job?
The tax office automatically applies at least the flat deduction. Only if your actual work-related expenses are higher do those count instead. You therefore do not need to collect receipts to receive the flat deduction. The following calculation shows the effect.
Calculation example, assumption: You earn 800 euros gross per month, that is 9,600 euros per year. You have no other work-related expenses.
- Gross annual wage: 800 times 12 equals 9,600 euros.
- Flat deduction, applied automatically: 1,230 euros.
- Amount after the flat deduction: 9,600 minus 1,230 equals 8,370 euros.
Whether and how much wage tax is due then depends on further deductions and on the basic allowance (Grundfreibetrag). We deliberately do not calculate wage tax in euros here. For a rough estimate, use the tax calculator of the Federal Ministry of Finance.
Do you need an allowance or a different tax class?
An allowance (Freibetrag) from the tax office reduces your monthly wage tax deduction if you expect higher work-related expenses, for example commuting costs, specialist literature or work equipment. Without such costs it is usually unnecessary, because you get the advantage in the tax return anyway. The procedure works as follows:
- Collect your expected work-related expenses for the current year.
- Apply to the tax office for a reduction of wage tax, usually via ELSTER, the official online tax portal.
- The tax office stores the allowance in the electronic wage tax deduction features, and your employer takes it into account in the wage deduction.
- Afterwards, check your payslip to confirm the allowance has been applied.
Changing to a different tax class only makes sense if your family situation changes. For a single working student job, tax class I is the usual route for most students.
Is a tax return worth it for working students?
In many cases yes. If you only have a working student job, you often receive wage tax back, because work-related expenses, pension contributions and the flat deduction together exceed the deduction. This is not a rule, however. Check your individual case with the wage tax certificates from your employers and add your own expenses for the job.
Which documents you need is quickly listed. The most important basis is the wage tax certificate (Lohnsteuerbescheinigung) of each employer, which you receive at year end. Add proof of commuting costs, receipts for specialist books or work equipment, and proof of social insurance contributions. A calendar or a simple table with date, route and amount makes the work easier.
The filing deadline is set by your tax office. It is usually 31 July of the following year, and the deadline is extended if you use a tax adviser. The current deadline is stated in the letter from your tax office. If you had more than one employer, the tax return is especially worthwhile, because the second job usually has higher deductions.
Frequently asked questions
Do I have to pay wage tax as a working student?
Wage tax only becomes due once your annual income, after deductions, exceeds the basic allowance. With low earnings over the year it often does not arise, or it is refunded through the tax return. The employer deducts wage tax first, and the final calculation is made in the tax return.
Can I work as a working student without limits?
The working student exemption for health, long-term care and unemployment insurance only applies up to 20 hours per week. The amount of pay does not matter for this, but the hours limit does. In evening, night and weekend work, more hours may be possible under certain conditions if the studies remain the priority. The rules are set out in the guidance on insurance-free employment.
What happens to wage tax if I have two jobs?
The second job is usually taxed in tax class VI, which increases the deduction. If the tax return shows an overpayment, you receive it back. Many students therefore settle this through the tax return. You can learn how to separate a side job and tax clearly in Steuer-ID, Lohnsteuerkarte und Nebenjob.
Do I have to be exempted from pension insurance as a working student?
No, that is not the normal case. As a working student you remain subject to statutory pension insurance, because the exemption only covers health, long-term care and unemployment insurance. You can see your pension contribution on your payslip. An exemption is only possible under certain conditions and should be clarified with the pension insurance.
What to do now
- Check your tax ID and your tax class on your first payslip.
- Collect receipts for commuting costs, specialist literature and work equipment, even if they remain below the flat deduction.
- Apply for an allowance only if your work-related expenses are likely to be clearly above 1,230 euros.
- File your tax return as soon as your wage tax certificates are available, and check the refund.
Related reading
- Steuerliche Vorteile im Studium: Das kannst du 2026 absetzen (in German)
- Lohnsteuer zurückholen im Studium: Beispielrechnung
- Steuer-ID, Lohnsteuerkarte und Nebenjob
- Nebenjob als Student finden: Wo du suchst und worauf du achtest (in German)
Sources: Section 9a EStG, employee flat deduction (retrieved October 2026), Section 39b EStG, wage tax deduction (retrieved October 2026), Tax calculator of the Federal Ministry of Finance (status October 2026).
Last updated: October 2026. This guide is general information, not individual advice.
