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Lohnsteuer kompakt FAQs

 


Gainful employment of an adult child

This text refers to the Steuer 2021. You can find the version for the Steuererklärung 2025 at:
(2025): Gainful employment of an adult child



Details of employment for children over 18

After completing initial vocational training / first degree, children over the age of 18 are only considered during further training if they are not employed. Employment of up to 20 hours of regular weekly working time or a training employment contract is permissible.

Part-time employment with a monthly wage of less than 450 Euro is also permissible. If several mini-jobs are held at the same time, the total earnings must not exceed 450 Euro per month. The weekly working hours and the number of monthly work assignments are irrelevant.

Temporary employment is also permissible:

Temporary employment is when the employment is limited from the outset to a maximum of 3 months or 70 working days within a calendar year and is not carried out on a professional basis. The three-month period applies as a time limit if the employment is carried out on at least 5 days per week.

For employment of less than 5 days per week, the limit of 70 working days applies. The amount of wages is not limited. Temporary employment can only be carried out alongside other employment if the total does not exceed the 20-hour limit per week.

Note: Please note any existing exceptions in the Corona year 2020. For example, during the period from 01.03. to 31.10.2020, the time limits for seasonal work were extended from 3 months/70 working days to 5 months or 115 working days (§ 115 SGB IV, introduced by the "Social Protection Package Act" of 27.03.2020).

Currently – unrelated and therefore hardly noticed – the time limits for temporary employment in 2021 were extended again with the "Fourth Act to Amend the Sea Fisheries Act" – again in the period from 01.03. to 31.10.2021, but this time only to 4 months or 102 working days (§ 132 SGB IV-new).

The child must also meet the following conditions for you to continue to claim the child allowance:

  • was trained for another profession,
  • was in a transition period of no more than four months between two training periods, between the start or end of a training period and the start or end of a voluntary service,
  • could not start or continue vocational training due to a lack of training place,
  • completed a voluntary social or ecological year (Youth Voluntary Service Act), a European / development policy voluntary service, a voluntary service for all generations, an International Youth Voluntary Service, a Federal Voluntary Service or another service abroad (§ 5 Federal Voluntary Service Act).

Note: According to the Federal Fiscal Court, the training and not the employment must be the main focus in order to receive child benefit or the child allowance. This applies at least in cases of so-called multi-stage vocational training, such as a postgraduate course.

(2021): Details of employment for children over 18


Field help

Has the child already completed initial vocational training or first degree?

Select "Yes" if your child has already completed vocational training or studies.

Important: After completion of a first-time vocational training / a first degree, children of full age are only taken into account if they are not in gainful employment. Gainful employment of up to 20 hours per week of contractually agreed regular weekly working time or a training employment relationship does not count.

Did the child have a job (not apprenticeship)?

Select "Yes" if your child is in employment after completing vocational training or studies.


Important: After completion of a first-time vocational training / a first degree, children of full age are only taken into account if they are not in gainful employment. Gainful employment of up to 20 hours per week or a training employment relationship does not count.

Did the child have one or more mini-jobs?

Select "Yes" if your child had one or more mini-jobs after completing his/her vocational training or studies.

Important: Part-time employment with a monthly salary of up to 450 Euro does not count. It does not have any negative effects if there are several part-time jobs at the same time and the total amount of pay does not exceed 450 Euro per month.

Did the child have other gainful employment?

Select "Yes" if your child was gainfully employed after completing vocational training or studies.



Important: After completing initial vocational training / studies, children of full age are only taken into account if they are not gainfully employed. Gainful employment up to 20 hours per week or a training service relationship are harmless.


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(Agreed) regular weekly working hours

Specify the agreed regular weekly working hours of your child.

Important: After completion of initial vocational training/a first degree, adult children are only taken into account if they are not in gainful employment. Employment up to 20 hours per week or employment for training purposes does not count as gainful employment.

A temporary working time of more than 20 hours per week is permitted if:

  • The working time is increased for a maximum of 2 months per year and
  • The average weekly working time is a maximum of 20 hours during the entire year.

However, the main emphasis must be on vocational training and not on the job itself.

Employment period

Enter the employment period during which the child was employed.

Important: After completion of a first-time vocational training / a first degree, children of full age are only taken into account if they are not in gainful employment. Gainful employment of up to 20 hours per week or a training employment relationship does not count.

Employment period

Specify the period of employment during which the child has performed a mini-job.

Important: Part-time employment with a monthly salary of up to 450 Euro does not count. It does not have any negative effects if there are several part-time jobs at the same time and the total amount of pay does not exceed 450 Euro per month.

(Agreed) regular weekly working hours

Enter here the agreed regular weekly working hours of your child.

Important: Part-time employment with a monthly salary of up to 450 Euro does not count. It does not have any negative effects if there are several part-time jobs at the same time and the total amount of pay does not exceed 450 Euro per month.

Has the regular working time for this employment been temporarily increased?

Select "yes" here if the agreed regular working time for this employment is only temporary, meaning more than 20 hours for a maximum of 2 months in the calendar year.

Temporary working time of over 20 hours per week is allowed if:

  • the working time is increased by a maximum of 2 months per year and
  • the average working week does not exceed 20 hours per week throughout the year.
Period of the increase

Specify the period in which the agreed regular working time is temporarily (for a maximum of 2 months in the calendar year) more than 20 hours.

Temporary working time of over 20 hours per week is allowed if:

  • the working time is increased by a maximum of 2 months per year and
  • the average working week does not exceed 20 hours per week throughout the year.
Increased regular working time

Enter here increased regular working time.

Temporary working time of over 20 hours per week is allowed if:

  • the working time is increased by a maximum of 2 months per year and
  • the average working week does not exceed 20 hours per week throughout the year.

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