If you earn income from part-time work, such as a trainer, educator, instructor or similar occupation, this income is tax-free up to an amount of 3,000 Euro per year (until 2020: 2,400 Euro) (§ 3 No. 26 EStG). The same limit also applies to part-time artistic activities or if you care for elderly, sick or disabled people on a part-time basis. The condition is that the work is carried out on behalf of the public sector or for charitable, benevolent or religious purposes.
If you earn more than 3,000 Euro in your job, you must declare the income as income from self-employment or employment.
Voluntary helpers in Corona vaccination centres can benefit from the trainer or volunteer allowance, which means that remuneration for certain activities is tax-free up to a fixed amount. This was determined by the tax authorities in February 2021.
It should also be noted that the relief also applies if the vaccination centre is operated by a private service provider or if the helpers are employed in the central vaccination centres and district vaccination centres via a private personnel service provider (source: Ministry of Finance Baden-Württemberg, press release dated 20.08.2021).
