Germany’s Minijob Overhaul Looms, but Students Stay Exempt: What Holiday Workers Need to Know
Published on 07/17/2026 at 13:29 | Redaktion boerse-global.de
A reform package unveiled by Germany’s Alterssicherungskommission in June 2026 aims to phase out minijobs almost entirely, with the changes potentially taking effect as early as 2027. For one group, however, the rules will remain unchanged: school students taking on temporary work during holidays. The exemption means thousands of teenagers will still be able to earn money on the side without falling under the new regulations – but they must still navigate a maze of age limits, hour caps, and social-insurance classifications.
Strict age and hour limits apply to all under-18s. From age 13, light work is permitted – but only with parental consent and for a maximum of two hours per day. The North Rhine-Westphalia Ministry of Labour and the Deutsche Rentenversicherung Rheinland stress that 13- and 14-year-olds are limited to simple, safe tasks. Teenagers between 15 and 17 can work up to four weeks per year, with daily shifts capped at eight hours and a weekly maximum of 40. Break rules are equally precise: 30 minutes for shifts of 4.5 to 6 hours, and 60 minutes for anything longer. Night work between 8 pm and 6 am is banned for minors, as are weekend shifts, with narrow exceptions in hospitality, agriculture, healthcare, and bakeries. Dangerous tasks and piece-rate work are off-limits entirely.
How the job is classified determines social-insurance liability. A short-term engagement lasting no more than three months or 70 working days per year remains free of social-security contributions. If the role is registered as a minijob, the monthly earnings threshold in 2026 stands at €603. Minijobs carry a mandatory pension-insurance obligation, though employees can apply for an exemption. Trade unions strongly advise getting a written employment contract to clarify duties and pay.
Taxes rarely eat into student earnings. Despite employment income being taxable in principle, the personal allowance of €12,348 for 2026 ensures most holiday workers pay nothing. Financial experts calculate that someone earning €1,000 gross in July owes no wage tax. At €1,500, around €11 is deducted; at €3,000, roughly €310. Anyone who stays below the annual allowance can reclaim any tax paid by filing a return the following year.
Accident insurance is automatic via the employer – coverage applies both on the job and during the commute. The employer must register the young worker with the relevant Berufsgenossenschaft (professional association). Meanwhile, the hotel and restaurant sector reports a declining pool of students available for classic summer jobs, even as some regions still lean heavily on their labour. Debate also continues over the minimum wage: adults are entitled to the full statutory rate, while minors without completed vocational training may face different conditions – an issue trade associations say will not go away.
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