In many cases, income remains tax-free because it is below the basic tax-free amount. For example, a basic allowance of 9,408 euros applies to tax class I this year. If the total earnings are below the basic tax-free amount, the taxpayer receives a full refund of the taxes initially withheld by filing an income tax return. However, if one is employed in a so-called 450-euro job, flat-rate tax rates apply, which are paid by the employer. These cannot be claimed retrospectively from the tax office. It is worth taking a close look and checking whether a 450-euro job as a holiday job makes sense from a tax point of view.
The current tip "Temporary jobs for school pupils and students" from the Ministry of Finance provides up-to-date information on the subject. The tip can be downloaded from the Ministry's homepage or here.
Tax tips for temporary work by pupils and students
The summer holidays have begun. And with it the time of holiday jobs for pupils and students. What they earn also has tax implications. To ensure that as much of their wages as possible stays in their own wallets, holiday jobbers should take a few tips into account. The Ministry of Finance has put together some tips on this.