What is a Nebenjob?

A Nebenjob is any additional job or income you earn alongside your main job or studies, such as:

How are taxes calculated?

It depends on the type of income and the structure of your side job:

Case 1: Nebenjob as a Minijob (up to €520 per month)

Point	Details
Are there taxes?	No – completely exempt from income tax
How?	The employer pays a flat-rate tax for you
Reported to Finanzamt?	Normally not included in your tax return
Multiple Minijobs?	Yes, but only one is tax-free – others count as regular income

Point	Details
Taxes?	Yes – treated as normal income
How calculated?	Taxed under Tax Class 6 (highest rate)
Why Class 6?	Because tax allowances apply only to the first job

The tax is automatically deducted from your second salary.
The tax rate may reach 40–45% depending on your main income.

Point	Details
Taxes?	Yes – income tax + sometimes VAT
How paid?	Through the annual tax return, based on profit
Registration required?	Yes, via the “Fragebogen zur steuerlichen Erfassung” at the Finanzamt

Main job salary: €2,500/month
Side job salary: €800/month

→ The €800 is taxed under Tax Class 6
→ You receive only about €480–500 net

Yes — through the annual tax return:

German term	Meaning
Nebenjob	Side job
Steuerklasse 6	Tax class for second jobs, highest rate
Minijob	Tax-free small job
Pauschalsteuer	Flat tax paid by employer
Steuererklärung	Tax return
Rückerstattung	Refund

Type of Nebenjob	Taxed?	How?
Minijob (≤ €520)	No	Tax-free – employer pays flat tax
Regular second job	Yes	Tax Class 6 – high tax
Freelance / self-employed	Yes	Taxed via annual declaration