What do gross wages and net wages (gross/net) mean?
Bruttolohn = gross wage = is the wage stated in your employment contract. Social insurance contributions are deducted from this sum, for example pension insurance, unemployment insurance, health insurance and nursing care insurance. You pay these contributions pro rata, i.e. your employer also pays for you. For example, your employer pays the contribution for your accident insurance. Taxes are also deducted from your gross wage.
Nettolohn = net wage = this is the money you actually receive (after deductions).
Gross/net as a working student
As a working student, you are only allowed to work 20 hours a week during the lecture period. Only a contribution to nursing care insurance and wage tax will be deducted from your gross salary. Working students do not pay contributions to health insurance, the pension scheme or unemployment insurance.
Please note: if you turn 30 during your studies, your compulsory student health insurance ends. Then what is known as "voluntary membership" begins and your health insurance contributions will more than double.
Gross/net in a mini job
If you have a mini job, you are only obliged to pay into pension insurance. You do not pay any contributions to the other social insurance schemes. However, you can get yourself exempted from compulsory pension insurance. You need to actively apply for this, however. Then you won't have any deductions and will receive the full 538 Euros in your account. The employer pays lump sums for health and pension insurance, among other things.
Gross/net in an internship
If you have to do a compulsory internship for your school or academic vocational training, your employer does not have to pay you any money. If he/she pays you money anyway, you don’t pay any tax or social insurance contributions. There are different rules for a paid voluntary internship:
- If you work up to 20 hours a week and receive a wage of 538 Euros, you would generally have to pay into the pension scheme.
- If you work more than 20 hours a week, you are fully liable for insurance.
If you are unsure how much money you will receive net or what will be deducted, you can look at your payslip. Your gross and net wages are shown there. Or you contact your Fair Integration advice centre.