Part-Time Job as a Student: How Much Can You Earn?
Around 70 percent of all students in Germany work alongside their studies. But how much can you earn without jeopardizing BAfoeg, health insurance, or taxes? The regulations are complex and depend on the type of employment. This article explains all earnings limits and their implications.
Mini-Job: Up to 538 Euros per Month
The mini-job (marginal employment) is the simplest form of student employment. Since 2024, the earnings limit has been 538 euros monthly. Within this framework, the employer pays flat-rate contributions, and the student receives the full gross wage. Tax-wise, the mini-job is usually covered by the employer's flat-rate taxation.
Advantages of mini-jobs: no impact on family health insurance (up to age 25), simple accounting, and flexible working hours. Disadvantages: limited earning potential and often unqualified activities.
Working Student: Higher Earnings Possible
As a working student, you work a maximum of 20 hours per week during lecture periods. During semester breaks, more work is allowed. There is no earnings limit; typical hourly wages range from 12.50 to 20 euros, resulting in 1,000 to 1,600 euros monthly.
Working student status offers reduced social contributions: you pay only pension insurance (approx. 9.3%) but no contributions to unemployment and long-term care insurance. Health insurance remains with the student health insurance as long as the 20-hour limit is observed.
Caution: If you exceed the 20-hour limit, you lose your working student status and become fully liable for social insurance contributions. Exception: during semester breaks and on weekends, you may work more, as long as the 20-hour limit is maintained on an annual average (the so-called 26-week rule).
Impact on BAfoeg
BAfoeg recipients must be particularly careful. The exemption amount is 6,270 euros gross per year (approx. 522 euros monthly). Earnings above this are credited against the BAfoeg rate. For every 100 euros over the limit, BAfoeg decreases by approximately 100 euros.
Important: Gross income over the entire approval period (12 months) counts. Those who work a lot during semester breaks and little during the semester can still stay within the limit. Some income is exempt from credit, such as the Deutschlandstipendium and certain scholarships.
Impact on Health Insurance
Family insurance (free through parents) ends with regular income exceeding 538 euros monthly or when more than 20 hours per week are worked. After that, separate student health insurance must be taken out (approx. 110 euros monthly).
Student health insurance is available up to age 30 or until the 14th semester. After that, voluntary insurance is required, which is significantly more expensive (approx. 200-300 euros monthly).
Taxes as a Student
Students with part-time jobs are subject to the same tax allowances as all employees. The basic tax-free allowance is approximately 11,604 euros annually (2024). Those who stay below this amount pay no income tax. Overpaid wage tax can be reclaimed through the tax return.
Important: Study costs (semester fee, travel expenses, study materials) can be deducted as income-related expenses or special expenses. In a second degree (e.g., master's after bachelor's), they are deductible as income-related expenses without limit, which can lead to loss carryforwards that save taxes after graduation.