Taxes for pupils and apprentices with side income

In short: Pupils and apprentices can also be liable to tax, but often pay none because the basic allowance leaves the first income tax-free. It is important to keep the rules for mini-job, training and trade apart.

The basic allowance

Up to taxable income of €12,348 (2026) no income tax is due (2025: €12,096). Before that, costs are deducted, for employees at least the €1,230 lump sum for work-related expenses. The “Net pay calculator” tool on this website estimates net pay and tax.

Typical cases

• Training pay: it runs through the employer’s wage tax; for most apprentices little or no wage tax arises, but social contributions do.
• Mini-job (2026: up to €603 a month): the employer pays flat-rate charges, the pay is tax-free for you if taxed at the flat rate. Informing the training company is often required, see the training contract.
• Holiday job (pupils): often short-term employment without social contributions if the limits are met.
• Trade/self-employment: the profit (see one year of bookkeeping) is added to all other income. There is a tax return (Annex EÜR) via ELSTER.

Tax return

It is mandatory, for example for profit income above a limit, otherwise voluntary. Voluntary almost always pays for apprentices: wage tax paid too much is refunded. Deadline for voluntary returns: four years.

Other points

• Child benefit usually continues during training up to 25, also with side income (limits apply for a second training).
• Health insurance: family insurance ends with higher income or if the training pay makes you subject to compulsory insurance.
• The tax number for the trade arrives by post after registration, see the ELSTER questionnaire.

All without guarantee; individual cases are checked by a tax adviser, a wage-tax aid association or the tax office.

See also: Writing invoices