Tax deductions for student jobs and mini-jobs (nights)?

If you are a working student, you may not exceed 20 hours per week in total during the lecture period , otherwise you will lose your student status: https://www.studis-online.de/jobben/werkstudent.php

such as:

3. The 20-hour rule for jobs during term time

You are considered a regular student and not an employee if you work no more than 20 hours a week during the lecture period. If you have a job that requires you to work more, it is assumed that your studies take precedence over your job and that you are more of an employee than a student. This only applies to the lecture period, however. During the semester break, you can easily work more than 20 hours. If you do this more often, however, you must observe the 26-week rule .

If you work (during the lecture period) primarily outside of regular study hours, ie, on weekends, in the evenings, or at night , you may exceptionally work more than 20 hours . In this case, however, you must meet the following requirements:

• Despite having a job, you have to devote most of your time and effort to your studies.
• The job must also be temporary, with a maximum of 26 weeks. (This requirement has been in effect since January 1, 2017.)

If you have multiple jobs , the working hours of all jobs are added together to determine whether the 20-hour limit is exceeded. A permanent 18-hour job, which previously qualify for student employment, will therefore be subject to compulsory insurance if combined with a permanent 5-hour job. The 5-hour job remains exempt from insurance if it is considered marginal employment.

If the student worker privilege doesn't apply to you because you work more than 20 hours during the semester, you may still be exempt from insurance because your employment is short-term. Read more about this in this article .

If you are subject to compulsory insurance, you can read in Section 6 what applies to you with regard to health, nursing care and unemployment insurance.

4. 26-week rule for jobs with more than 20 hours per week

Not only in terms of weekly working hours, but also over the course of a year, student status must outweigh employee status. Anyone who works more than 20 hours per week for more than 26 weeks (182 calendar days) per year is therefore subject to compulsory insurance as an employee . Only employment with more than 20 hours per week (with the exception of completed mandatory internships) is taken into account in the calculation.

The annual period is determined as follows: The last 12 months from the expected end of the employment to be assessed are considered.

If the period of 26 weeks is exceeded with the employment to be assessed, the obligation to take out insurance takes effect at the start of the employment to be assessed or at the time at which it becomes apparent that the period will be exceeded.

If you are subject to compulsory insurance as an employee, you can read in Section 6 what applies to you with regard to health, nursing care and unemployment insurance.

Greetings siola55