Vacation job
Summer job (even Summer called Austrian German also: Summer Internship , Ferialpraktikum , summer job , Ferialarbeit , Ferialtätigkeit ) is a short-term and temporary employment, the student or students during school or Break received (in Austria at vocational high schools as HTL , often also a mandatory part of the curriculum).
motivation
In addition to making money, there are other reasons for vacation work. This includes gaining experience, even in industries that do not correspond to the desired career. Furthermore, working in a team and getting to know other people and the world of work are mentioned, which can help to support the career choice.
Legal basis in Germany
Protection of minors
Anyone wishing to do a vacation job in Germany must be at least 15 years old. As long as young people are still required to attend full-time school , they may only work for a maximum of four weeks in the calendar year and only during the school holidays. Anyone who is at least 13 years old may, with the consent of their parents, work for up to two hours a day (in agriculture up to three hours) light and child-friendly activities ( Section 5 of the Youth Labor Protection Act ).
Employment Law
A vacation job is a fixed-term employment contract ; a termination in accordance with the termination provisions is therefore irrelevant. During the period of employment, the statutory (leisure time entitlements , continued remuneration ) and collective bargaining regulations ( collective bargaining agreement , works agreement , etc.) applicable to each employment relationship are applied.
Social security law
The regulations of a fixed-term employment relationship apply . The social security obligation of schoolchildren / students who work during the holidays is no different from that of other employees:
Contributions to health , long-term care , pension and unemployment insurance do not apply if the employment is limited to no more than 3 months or 70 working days within a calendar year. The weekly working hours and the monthly wages do not play a role.
The jobs from the beginning of the calendar year are added if the characteristics of a short-term job are met. If the amount is above the time limit, there is an obligation to pay for health, long-term care and pension insurance, unless there is so-called marginal employment .
Pupils who attend a general school (except evening school) and are employed during the holidays are not covered by unemployment insurance.
Short-term between the end of school and employment (possibly vocational training) employees are compulsorily insured against unemployment and pay into health, nursing care and pension insurance if the monthly wage exceeds € 450 (before 2013 it was € 400).
Tax law
The employer leads from wages , the wage tax to the tax office from.
Although the time limit is already fixed at the start of employment, the wage tax calculation assumes that the pupil / student will receive wages throughout the year. The employer must always withhold income tax, even if it can be assumed that the student has and will not have any further income .
In most cases, this tax can be reclaimed by the tax office after the end of the calendar year. An income tax return must be submitted for this.
In some circumstances, the income from a vacation job can lead to cuts in other financial benefits. In individual cases, these reductions can exceed the income from the vacation job.
Effects on legal maintenance
According to the Federal Court of Justice (BGH), income from a vacation job can be offset against the legal maintenance, at least in the case of a lack of parents .
Effects on child benefit
Income from a vacation job could lead to the loss of child benefit until 2011 if the child's income and earnings exceeded € 8,004 in total (up to 2009 it was € 7,680).
As of January 1, 2012, the child's income no longer has an impact on child benefit entitlement.
Effects on tax exemptions
The elimination of child benefit can lead to losses on the part of the parents in terms of home ownership allowances , the so-called exceptional burdens that can be offset and the training allowance .
Effects on benefits under BAföG
Since August 1, 2008, the uniform additional income exemption of € 400 per month or € 4,800 per year has applied to all training centers.
Income up to this limit has no impact on BAföG benefits .
Effects on receipt of unemployment benefit II or social benefit
Holiday workers under the age of 25 who attend a general or vocational school and receive unemployment benefit II are allowed to earn an additional € 1,200 free of charge during the school holidays following a change to the unemployment benefit II / social benefit regulation that came into force on June 1, 2010 . The prerequisite for this is that the activity is carried out for no longer than four weeks in the calendar year and there is no entitlement to training allowance (Section 1 (4) Unemployment Benefit II / Social Allowance Ordinance, inserted by the Third Ordinance amending Unemployment Benefit II / Social Allowance Ordinance ).
Situation in Austria
There are three types of holiday employment in Austria. The summer intern completes a compulsory internship, which is provided in the curriculum or in the study regulations to supplement the training. The holiday employee works in the holiday season purely to earn income, without any further training background . The volunteer works voluntarily and in preparation for future professional activity in a company.
Situation in Belgium
As in Germany, every Belgian from the age of 15 can apply for a student job. The prerequisite is the completion of the first two years of secondary level in the Belgian school system (primary level 6 years of elementary school, secondary level 6 years of high school, technical school, vocational school or art school). Since 2003, job students have enjoyed some social rights. In 2007 the Belgian holiday job system was reformed: students and pupils are allowed to work 2 × 23 days per year, a period should be planned during the summer holidays. The older a student is, the more wages he gets. A 15-year-old student receives 70% of the normal salary, 18-year-olds 82% and from the age of 21 a job student earns 100% of the normal salary. In 2011 the system was changed again: among other things, students and pupils were allowed to work 50 days instead of 46 days.
In Belgium, unlike in Germany, the length and salary of the vacation job have an impact on child benefit entitlement. Parents can no longer claim child benefit if they work more than 240 hours within three months. As soon as the student earns more than € 6,570, he must also pay taxes.
See also
Web links
Individual evidence
- ↑ Marc doctor: 3 good reasons for a vacation job , accessed on August 22, 2020
