Working hours
Working students may work a maximum of 20 hours per week during the lecture period - this is stipulated by law. This regulation is intended to ensure that the focus is on studying and is not misused to save on social security contributions, as students are given privileged treatment here.
Payroll accounting and social security contributions
Employers must observe special regulations for the payroll accounting of working students. Working students are exempt from health, long-term care and unemployment insurance, but must pay pension insurance contributions. The exact contribution rates may change, so this should be checked regularly.
If a working student's income is above the tax-free allowance, they pay tax on their income. The tax-free allowance depends on various factors, including annual income. The basic tax-free allowance is relevant for working students. This is 11,604 euros for the year 2024. Students do not have to pay income tax below this amount. However, it is important that income is added together: If a student has income from a mini-job and a working student job, for example, the sum of both incomes is relevant for the basic tax-free amount. If the salary is above the basic allowance, tax must be paid. In this case, students should consider filing an income tax return. This allows them to deduct their costs for studies and further education, for example.
Tax laws can change quickly and individual circumstances vary. It is therefore advisable to consult a tax expert if you have any tax-related questions.
Child benefit
The amount of income of working students has no influence on the receipt of child benefit - as long as students do not work more than 20 hours per week and their status as a student is valid.
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