(2023)
Do I need to declare my part-time job in my income tax return?
A part-time job, also known as a 520-Euro job, is when the monthly wage regularly does not exceed 520 Euro. The period for determining the regular monthly wage is a maximum of 12 months.
Tax and Social Security
In a part-time job, the employer pays flat-rate taxes and social security contributions. The employee does not pay any taxes or insurance contributions.
Tax Return
A part-time job usually does not need to be declared in the tax return. However, an exception applies if the employer does not opt for the flat-rate income tax. In this case, the employee receives a payslip and must enter the relevant data in their income tax return.
Minimum Wage Adjustment
From 1 January 2024, the minimum wage is set to rise to 12.41 Euro per hour and from 1 January 2025 to 12.82 Euro per hour. This will increase the part-time job limit to 538 Euro (2024) and 556 Euro (2025).
The earnings limit for part-time jobs can be exceeded a maximum of twice within a calendar year. An exceedance is only permitted for up to two months within a year and may not exceed a total of 6,240 Euro (or in exceptional cases up to 7,280 Euro) per year.
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