SteuerGo FAQs

(2022) Details of employment for children over 18

After completing initial vocational training / first degree, children over the age of 18 in further training are only considered if they are not engaged in any employment. Employment of up to 20 hours of contractually agreed regular weekly working hours or a training employment relationship is permissible.

Marginal employment is also permissible. If several mini-jobs are held at the same time, the total earnings from these must not exceed the marginal employment limit (from 1.10.2022: 520 Euro; previously 450 Euro). The weekly working hours and the number of monthly work assignments are irrelevant.

A short-term employment is also permissible:

Short-term employment exists if 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 regularly less than 5 days per week, the limit of 70 working days applies. The amount of wages is not limited. Short-term employment can only be carried out alongside other employment if the total 20-hour limit per week is not exceeded.

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,
• was unable to start or continue vocational training due to a lack of training place,
• has 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 (section 5 Federal Voluntary Service Act).

Note: According to the Federal Fiscal Court, the training must take precedence over employment 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.