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Lohnsteuer kompakt FAQs

 


Field help: (2021) as

This text refers to the Steuererklärung 2021. You can find the version for the Steuererklärung 2024 at:
(2024): as

Select here why you are not subject to social security contributions.

Please choose between:

  • Student
  • Working student
  • Trainee/intern
  • Pupil on internship
  • Other occupation

Important: If you are a student/working student and work more than 20 hours a week, the occupation is subject to social security. This is understood to be a "normal" employment relationship. In this case, select "Employee subject to social security contributions" as the occupation.

Exemption from pension payments for students only applies if the occupation is a so-called mini-job (450 Euro employment) or short-term employment (limited to three months or 70 working days within a calendar year). This applies regardless of whether the employment is performed alongside the lectures or during the semester break. If you are subject to pension security contributions, select "Employee subject to social security contributions" as your occupation type.

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