TU Berlin

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Income Tax Card

You need an income tax card for your employment in which your income can be entered at the end of the year or upon termination of employment. The electronic income tax card has replaced the physical card. You must now simply provide your employer with your tax identification number.

At the end of the year you will receive an end of year statement which lists the income tax you have paid.

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Income Tax Card, second

If you are employed elsewhere (outside the University) in addition to TU Berlin, you may need a second income tax card, if you regularly earn more than EUR 450 there. With the discontinuation of the income tax card, you must also provide this employer with your tax identification number. It may be advisable to change your tax bracket. The previously second income tax card was often allocated to tax bracket VI. Of course, you can make any claims in your income tax return at the end of the year and, under certain circumstances, have the tax already paid refunded to you. If your annual income is unlikely to exceed EUR 9,168.00 (basic tax-free allowance 2019), you can obtain an exemption from income tax at the tax office, which you can present to your secondary employer (> EUR 450/month).

Important: Human Resources must be informed of or approve your secondary employment before you may take it up.

-> See also: Secondary Employment, Social Security Contributions

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Income Tax Returns

Student assistants also benefit from submitting an income tax return. This is to be submitted to their local tax office. (The forms can be picked up at any tax office). Expenditures are to be documented with receipts. This is generally recommended for the following:

a) for advertising costs over EUR 1000/year (the tax office automatically includes up to EUR 1000 in its calculations) (as of 2016);
b) for special expenses;
c) for exceptional costs;
d) in case of multiple incomes (Note: You should submit a request for an income tax reduction to the tax office.);
e) if you are married and both parties are employed.

re a) Advertising costs are expenses accrued to acquire, ensure, or maintain your income: commuting costs, labor union fees, study fees, work materials (textbooks and professional journals, copies, work equipment and clothing), further training costs, (business) traveling expenses.

re b) Special costs which can be deducted from your taxable income include contributions to life insurance and pension expenses, insurances, building loan contracts, church tax, alimony, vocational training costs, and donations for the promotion of charitable, ecclesiastical, religious, scientific and political purposes. As of 2006, tax consultation costs can no longer be deducted as special costs.

re c) Exceptional costs include support for family members in need, sickness costs, legal costs, childcare costs, expenses resulting from a car accident, divorce costs, costs in case of death.

re d) Your income includes your income from salaried employment (reduced by the employee allowance of EUR 1000) as well as income from self-employment, BAföG, an orphan’s pension, interest income, etc. If you do not receive any income aside from your TU salary, the income to declare is solely your gross pay on your tax card at the end of the year (Section 32 (4) sentence 2 Income Tax Act (Einkommensteuergesetz - EStG)).

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Increase in Working Hours

Should the budget allow, it is possible at any time to increase your working hours or take up a second position. However, it is not permitted to exceed the maximum limit of 80 hours per month, as determined by the collective wage agreement.

If your working hours are increased (after a request has been submitted) you will receive a letter from Human Resources. Your previous employment contract remains valid; only the number of working hours changes. An increase in working hours is only possible if the responsibilities remain the same. Otherwise an additional contract must be concluded.

-> See also: Decrease in Working Hours, Working Hours, Maximum Duration of Employment

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Individuals with a Disability

Student assistants with a disability can contact the Representative for Staff with Disabilities (Room H 7117, phone: 314-23123) or us if they have any problems.

Please note: Pursuant to Section 47 of the Disability Act, individuals with a confirmed disability are eligible to receive up to five additional vacation days (Section 125 SGB IX).

-> See also: Accessibility

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Interest for Delay in Salary Payment

If you do not receive your salary payment by the last day of the month, you can request that the University reimburse you for the resulting fees/interest (e.g. for example for needing to use your line of credit). On 7 March 2001, the Grand Senate of the Federal Labor Court (GS 1/00) decided that "... employees may demand interest on arrears under Section 288 (1) sentence 1 BGB from the gross remuneration owed in cash" (from: Der Personalrat 5/01).

-> See also: Advance, Salary Advance, Remuneration

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If you complete a paid internship while also working at the University, you remain exempt from all social contribution fees as long as the internship is compulsory for your study program.

If this is not the case, your internship pay is viewed as regular income and means that you may be required to pay health insurance, nursing care, and unemployment contributions for your employment as a student assistant, in addition to the obligatory pension contributions.

You can submit a request for special leave lasting the period of your internship. This is generally approved.

-> See also: Non-Paid Special Leave, Social Security Contributions

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