Students can work 650 hours per year under favourable conditions
July 2025 - Good news for employers and students: working students are now allowed to work up to 650 hours per year under the advantageous student status. Until recently, the limit was 475 hours, but after two temporary increases to 600 hours (in 2023 and 2024), the extension is now permanent.
At the beginning of May, the federal government amended the RSZ decree, so that social security contributions and withholding tax also move in line with the increased quota. Student labour therefore remains attractive for all parties.
What exactly is changing?
As long as a student remains within the limit of 650 hours per calendar year, he or she only pays reduced RSZ contributions.
Employer: 5.42% solidarity contribution
Student: 2.71% solidarity contribution
As long as the limit is respected, the employer is also not liable for withholding tax on the wage. Students are now allowed to earn up to 3,000 euros per year from student work without that income being taxed. Previously, the limit was 1,500 euros.
Important to know
As soon as a student exceeds 651 hours, the normal social security contributions apply and withholding tax is also deducted. It is therefore important to keep a close eye on the number of hours worked. This can be done via the studenten@work portal.
Retroactive effect
The new regulation applies retroactively from 1 January 2025. Anyone who has already worked more than 475 hours in the first half of the year does not need to make any adjustments if the total remains below 650 hours. With this measure, the government wants to enable students to gain more work experience and give employers more flexibility during busy periods. A win-win situation, in other words.
