Working student and 1% rule?

Hello everyone,

What about a company car as a working student? Unfortunately, I've found conflicting results online.

How does the monetary benefit work with respect to net wages? If you work 16 hours a week at minimum wage and receive an additional €300 through the 1% rule, is this added to your gross wage or is it deducted from your gross wage?

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siola55
2 years ago

So with the 1% rule as a monetary advantage, social charges are also affected:

Is the 1 scheme subject to social insurance?

Wages billing for service cars – the 1% rule. If an employee is allowed to use a service car in private, he will have an advantage. This benefit is subject to tax and social insurance as the normal salary

If you are accepted 16h/week working at minimum wage and with the 1% scheme 300€ on top

Incorrect – you don't get this 300€ on top of it, but your wage tax and social security contributions are proportionally higher and thus your net income less:-((

Greetings siola55

siola55
2 years ago
Reply to  siola55

With the professional AOK content calculator 2023 you can count yourself examples: https://www.aok.de/fk/tools/computer/minijob-und-uebergangbereichrechner-2023/

Just the money-value advantage under " Other information " enter and check by "comparison".