Gross to net calculator for working students 2027
Work out your net pay as a working student (Werkstudent) in 2027: thanks to the working-student privilege you only pay pension insurance, no health, long-term care or unemployment insurance. Wage tax depends on your tax class, with the 2027 schedule. Up to €633 a month, mini-job rules apply.
Applies for up to 20 hours a week during term time.
Deductions in detail
- Gross salary
- €1,500.00
- Income tax
- −€3.41
- Pension insurance
- −€117.97
- Unemployment insurance
- −€0.00
- Health insurance
- −€0.00
- Long-term care insurance
- −€0.00
- Net salary
- €1,378.62
Your gross plus the employer share of social insurance. The U1 to U3 levies, accident insurance and other costs come on top for the employer; the employer cost calculator shows the full payroll cost.
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What changes in 2027 compared with 2026
| Figure | 2026 | 2027 | Status |
|---|---|---|---|
| Mini-job threshold (Geringfügigkeitsgrenze) | €603 per month | €633 per month | official |
| Transition zone (Midijob) | €603.01 to €2,000 | €633.01 to €2,000 | official |
| Basic tax-free allowance | €12,348 per year | €12,564 per year | draft |
| Employee lump-sum deduction | €1,230 per year | €1,430 per year | draft |
| Pension insurance rate | 18.6% | 18.6% | estimate |
How much net pay does a working student keep in 2027?
As a working student in 2027 you only pay pension insurance (9.3% of gross, on a reduced base between €633.01 and €2,000), no health, long-term care or unemployment insurance. On €1,500 a month, €1,378.62 net remains in tax class I.
The formula
Net = monthly gross minus pension insurance minus wage tax, solidarity surcharge and church tax where applicable, by tax class. Pension insurance is 9.3% of gross, in the transition zone from €633.01 to €2,000 of the reduced base under § 20 (2a) SGB IV. Wage tax uses the 2027 program flow chart.
Worked example 2027
Example with the defaults: on €1,500 a month you pay €117.97 in pension insurance and €3.41 in wage tax and solidarity surcharge in 2027. €1,378.62 net remains.
Key figures for 2027
| Pension insurance | 9.3% employee share, reduced in the transition zone |
|---|---|
| Health, care and unemployment insurance | no contributions (working-student privilege, up to 20 hours a week in term) |
| Mini-job limit 2027 | €633 a month |
| Transition zone 2027 | €633.01 to €2,000 a month |
| Basic allowance 2027 | €12,564 a year |
| Employee lump sum 2027 | €1,430 a year |
Figures verified:
Frequently asked questions about 2027
- Which contributions does a working student pay in 2027?
- Only the employee share of pension insurance, 9.3%, on a reduced base in the transition zone from €633.01 to €2,000. Health, long-term care and unemployment insurance do not apply as long as you work at most 20 hours a week during term. Wage tax by tax class comes on top.
- What changes for working students in 2027?
- The mini-job limit rises with the minimum wage from €603 to €633, so the transition zone only starts at €633.01. Under the draft law the basic allowance also rises to €12,564 and the employee lump sum to €1,430, so a little more stays tax-free.
- Do working students get their wage tax back?
- Often yes. Wage tax is withheld monthly as if you earned the same all year. If your actual taxable income in 2027 stays below the basic allowance of €12,564, you get the withheld wage tax back in full with a tax return.
- How many hours may a working student work?
- At most 20 hours a week during term for the working-student privilege to apply. During semester breaks you may work more. Over the year, employment of more than 20 hours a week may last at most 26 weeks.
- Are the 2027 figures official yet?
- The mini-job limit and the transition zone are fixed. The tax schedule and allowances come from the draft income tax reform act, the pension rate from the official projection. The table above shows the status of each figure.
Keep calculating
As of (tax year 2027) · last verified:
Sources:
Scope of review: formulas and reference values were checked against the sources listed above, by the Nomado24 editorial team. What is verified is the calculation logic, not your personal situation. Not tax or legal advice.