Working students: Social insurance and legal requirements

Working student law

When employing working students, employers must observe legal requirements with regard to payroll, working hours and required documentation. Working students themselves should also be informed about their earnings level and possible tax benefits. Here you can find out what companies and students alike need to consider in order to comply with legal regulations and avoid possible misunderstandings.

Content

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.

Keep the overview

The 20-hour rule is particularly relevant when employing working students. With Read&Sign from Sawayo, you can distribute important documents such as the Working Hours Act or work instructions for time recording to your employees with just a few clicks.

Mini job as a student

As mini-jobbers (up to 538 euros per month), students are treated in the same way as other employees and are exempt from social security contributions.

Bafög recipients

Bafög recipients can earn up to 538 euros per month without having to fear a reduction in their Bafög benefits.

Documents and formalities

Employers must obtain various information and documents at the beginning of a working student's employment. This includes, for example, a certificate of enrollment, social security number and tax identification number. In addition, it must be checked whether students are already employed elsewhere and how this affects the 20-hour rule.

Keep the overview

The 20-hour rule is particularly relevant when employing working students. With Read&Sign from Sawayo, you can distribute important documents such as the Working Hours Act or work instructions for time recording to your employees with just a few clicks.

Disclaimer

We would like to point out that the contents of our website (including any legal contributions) are for non-binding informational purposes only and do not constitute legal advice in the strict sense. The content of this information cannot and is not intended to replace individual and binding legal advice that addresses your specific situation. In this respect, all information provided is without guarantee of accuracy, completeness and timeliness.

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