In general, we distinguish between three types of accounting:
- short-term employment
- working-student employment
- full social security employment
Short-term employment
Short-term employment is deemed to exist if the employment is limited from the outset to no more than three months or a total of 70 working days in a calendar year and is not professionally pursued. The amount of the salary is irrelevant. No social security contributions are due in the case of short-term employment. Short-term employment is always reported to the Bundesknappschaft (Minijob Zentrale).
For short-term employment, it is necessary to submit a valid certificate of study.
Income Tax
Income tax, on the other hand, can also be charged in the case of short-term employment. Whether income tax is ultimately charged depends on the income and the income tax class.
Income tax is a tax on non-independent work. Generally, it is due for each employee and must be paid directly to the tax office by the employer.
The tax office assumes 30 tax days each month. The gross salary earned by an employee is extrapolated to 30 tax days.
Don't worry. The "overpaid" income tax can be reclaimed from the Finanzamt with the tax return.
IMPORTANT! Unfortunately, students aren’t granted any wage tax privileges! Working students and temporary staff often pay slightly higher taxes that standard employees subject to full social security contributions earning the same gross amount, as the payment of social security contributions typically reduces the tax burden.