Additional income opportunities while receiving maintenance payments
February 5, 2010 | 20,00 EUR | answered by Irmingard Huber-Stempfel
Dear Sir or Madam,
I am a 19-year-old student and receive maintenance from my parents, who have been deprived of custody. I only receive the basic maintenance amount according to the Frankfurt Table of 456€ plus child benefit of 184€ from the responsible employment agency. I now have the opportunity to earn some additional income based on a 400€ job. This is also my question. Can I accept the job without reducing the maintenance amount from my parents, and would I have to report it to the tax office in my tax return and therefore possibly become subject to income tax? Thank you for your answer.
Sincerely, Anna-Ilona Vogel
Dear advice seeker,
I am happy to answer your questions within the scope of the initial consultation.
1. Tax treatment of secondary employment
As a student, you can take on a mini job (up to 400 €). This mini job is tax-free if the lump-sum wage tax of 2% is paid. This is usually covered by the employee. As a result, the mini job is tax-free, meaning you do not have to declare it in a tax return. The mini job does not create an income tax liability.
2. Maintenance law treatment of secondary employment
The child's own income generally reduces its maintenance claim. This applies to all income, including income from employment. A portion of the income, at least 40 €, is deductible as professional expenses. If your parents pay the full maintenance amount according to the Düsseldorf table, the remaining income will be taken into account. The amount of deduction is determined fairly, usually around half.
If your parents do not pay the full maintenance amount according to the Düsseldorf table, the shortfall will be deducted from your earnings. If after deducting this amount and deducting the professional expenses there is a remainder, it will be taken into account fairly, usually half.
I hope I have answered your questions thoroughly. Please note that the answer was given based on the information provided. Changes in the situation may alter the legal implications of the answer.
Sincerely,
I. Huber-Stempfel
Tax advisor and lawyer
