For many people, working as a working student (Werkstudent) has so far been just a term. Unfortunately not everyone has a financial cushion or the chance to receive BAföG (the German government student aid). Rent still has to be paid somehow, and since many students start to brood over this, various solutions were invented. One of them is working as a working student. The student has the option of working a maximum of 20 hours a week during the lecture period, and in the semester breaks the work switches to full time. However, there are some requirements for being allowed to take the job as a working student, but there are also privileges that other employees don't have, for example on the topic of working student pension insurance.

  • The student does not yet have a university degree
  • They are currently enrolled at a university
  • They have not yet exceeded the 25th subject-specific semester
  • The student is currently not on a leave semester

Working student pension insurance, the privileges

As already mentioned, a student has various privileges, for example in the area of working student pension insurance. During their studies, in a 450-euro job the student is exempt from insurance contributions for health, long-term care, and unemployment insurance. Note that no more than 450 euros a month may be earned, otherwise you have to insure yourself.

Working student pension insurance, the taxes

As a working student you count as a normal employee and are therefore obliged to pay tax as well. How much tax the student has to pay depends on the student's own life situation. Depending on the tax class, you have a tax-free allowance, and once it's exceeded, tax is charged. Here is a small overview:

You're placed in tax class 1 if the student is single, widowed, or living separately.
You're placed in tax class 4 if the student is married.

Working student income tax
The question we want to answer now is whether you have to pay income tax as a working student. Income tax (Lohnsteuer) assumes an advance payment of the annual income tax, which is then deducted from pay. Anyone who reaches a certain gross sum in a year is obliged to pay this amount. Currently the threshold is 9,168 euros (as of 2019). If the student stays below the limit, they aren't obliged to pay any levy, but if they earn more they are obliged to pay tax. As a rule, a normal working student doesn't owe any taxes at normal working hours.