Unfortunately not every student has a financial cushion and in the worst case may no longer receive BAföG (the German government student aid). Fees and rent still have to be paid, but how are you supposed to do that if you have no income? The answer is the working student (Werkstudent). In fact, 2/3 of students work on the side just to be able to pay things like rent and the like. However, there are some requirements for being allowed to work as a working student. The requirements are:

  • Not being on a leave semester
  • Not yet having a university degree in hand
  • Being enrolled at a university
  • The student is not beyond the 25th semester

Anyone who meets these requirements can start looking for a job as a working student.

What is so special about working student taxes?

As a working student you actually have some privileges, but you still have to be careful. If you earn under 450 euros you can still be covered by health insurance through your family; if you earn more than that, your own insurance is necessary. The difference between a working student and a mini-jobber is that the working student may work full time during the semester break. If the 450 euros a month are exceeded as a working student, then income tax and pension insurance contributions have to be paid. That probably sounds quite complicated, so we explain exactly when a student has to pay taxes.

When does a working student pay taxes, and how much?

Whether and how much tax a working student pays naturally always depends on the income itself. A working student is treated like a normal employee and is therefore of course liable for tax. The more you earn, the more tax you accordingly have to pay. But how much that ultimately is depends on your tax class. The tax class in turn depends on your own family status. This includes:

  • Is the student single, separated or widowed? Then you're placed in tax class 1
  • If you're married, both partners are placed in tax class 4.

The deductions for working student taxes
Like every other employee, a student, besides working student taxes, also has to expect various deductions from his or her pay. At 450 euros a month, though, none apply yet. From 451-850 euros a month, between 5% and 21% of gross pay is deducted. From an amount of 850 euros a month, a total of 9.35% of gross earnings is deducted. As a working student you generally don't have to pay health or long-term care insurance. You should still find out about this, though, since it differs from student to student. For some the contributions don't apply, while others have to pay the contributions for certain reasons.