Part-time self-employed and student job
July 22, 2015 | 25,00 EUR | answered by Tobias Heinrich
Good day,
I am a 23-year-old student who has not had a part-time job so far and is privately insured through my parents (who are civil servants). I will now start working as a freelance contributor for various newspaper editorial offices. My monthly income is expected to be between 300 and 400 euros. Therefore, I am wondering: Do I need to register with the tax office as self-employed or even register a business, even though the income is so low?
Another point to consider: In a few weeks, I will take on a position as a student assistant at the university. My income here will be exactly 240 euros per month (but it will not be considered a mini job). This leads me to the next question: Will these two jobs make me subject to social security contributions? Or can I continue to be a member of the private health insurance through my parents' insurance or benefits?
And now my final question: Do I need to file an income tax return with my two jobs? I am quite confused because I am not familiar with all these questions...
Therefore, thank you in advance for your help!
Dear questioner,
In the context of an initial consultation and your fee commitment, in compliance with the regulations of this forum, I would like to answer your question regarding German taxes.
If your work for the editorial offices is indeed carried out independently (in case of doubt, a so-called clearing procedure with the German Pension Insurance can provide certainty), it would still need to be examined whether there may be a separate insurance obligation in the pension insurance. You can also contact the hotline of the German Pension Insurance for this purpose. (0800 1000 4800)
The tax office should be informed about taking up this activity. To do this, a corresponding questionnaire must be filled out. When processing this questionnaire, further important topics will become apparent to you. I recommend consulting and hiring a tax advisor for this.
Regarding the position as a student assistant, the specific circumstances need to be examined, especially why this is not being or should not be settled as a mini job. Furthermore, the specifics for students (possible isolated pension insurance obligation without mandatory membership in the health insurance) need to be checked. Your future employer should actually be able to help you with this, as it is their responsibility to process the payroll correctly. I assume that the HR department of a university should be able to assist with this and we are only talking about suboptimal communication between you and the HR department.
It is the responsibility of the HR department to take your exact (relevant) life circumstances into account when processing the employment details for correct payroll. Simply stating "student assistant" is not nearly sufficient here.
You will likely be able to remain in private health insurance, but there are several possibilities (including the scope of the job) that could prevent this.
It is to be expected that the tax office is not willing to waive the submission of an income tax return (and this must be done by 31.05. of the following year). However, this is theoretically possible.
I hope this answers your questions sufficiently.
Best regards,
Tobias Heinrich
Tax advisor
