For a “Minijob” declared as such at the Minijob centre, remuneration may not regularly exceed 538 euros a month. The exemption limit is thus 6.456 euros per year. Students must take care that they do not exceed the yearly exemption limit through special payments such as Christmas or holiday pay. By reason of unforeseen and only occasional events (e.g. sick leave) the monthly salary cap can be exceeded in a maximum of three months of the year. This, however, is an exceptional case. 

Tax-free additional income does not count towards regular income. This includes, for example, supplements for Sunday, holiday or overtime work. 

The advantage minijob is that it does not require contributions towards statutory health and care insurance. For pension contributions there is a required payment of 3.6 %, from which, however, you can be exempted at the beginning of the work contract. The employer must pay social insurance. They must generally also pay the flat rate of income tax.

Important for students receiving BAföG: From the winter semester 2024/25, the mini-job upper limit for BAföG will already be 556 euros, which otherwise only applies from January 2025. This means that 6,672 euros per year will be exempt from BAföG. 

Short-term employment must be fixed in advance for a certain period and may not be carried out in the long term. 

Work may last no longer than 3 months with a working week of 5 days, or 70 days in the year. If a number of employment relationships are entered into, they must be added together. 

There is no pay cap to stick to here. Short-term employment has the advantage that no social security contributions must be made. However, income must be taxed as usual.

Working student status ("Werksstudenten) is a special case of a “regular” employment relationship. This special regulation comes into force when employment lasts longer than 3 months or 70 days in a calendar year and the salary is higher than 538 euros. From 1 January 2025, the earnings limit will be 556 euros.

For working student status, studying must take precedence over the work relationship. This is assumed for students who work no more than 20 hours per week during full term. For more than 20 hours per week, student status must remain in the foreground in order to maintain working student status. This is the case when work takes place predominantly outside of regular study time, i.e. at weekends, evenings and nights, and is limited to a maximum of 26 weeks.

Exceeding 20 hours per week outside of full term is possible.

Employment as a working student is subject to normal taxes. 

If neither Minijob, short-term employment nor working student status are applicable, the job is treated as a normal working relationship. Thus, full social security and tax obligations are in force. 

Those earning less than 2000 euros have lower social security payments to pay, as part of a so-called “Midijob”. In the case of students, midijobs are usually so called Werkstudenten jobs. The transitional area will therefore start at 538,01 euros from 1 January 2024. The upper earnings limit remains unchanged at 2,000 euros.

Very extensive employment can cause problems for you within the bounds of university law. The university may exmatriculate you if because of your employment you become incapable of dedicating yourself unreservedly to your studies.Please seek advice on this from the social counselling service.

There are different sorts of internship:

• Pre- and post-study internships prescribed in the study regulations require insurance in all branches of social security, even at a rate of pay below 538 or (from 01.01.2025) 556 euros per month.
• Practical semesters prescribed in the study regulations are exempt from insurance requirements in all branches of social security. Income plays no role in this.
• Voluntary internships during semester holidays require pension contributions but are exempt from health, care and unemployment insurance if no more than 538 or (from 01.01.2025) 556 euros is earned monthly. 

But a note of caution: health insurance exemption means that no contributions need be made from your wages towards health insurance. The income cap for family insurance also applies here!

In all variants, working hours have no influence on the determination of the social security obligations. All internships are taxed as normal.