Money & taxes
Steuerklasse
The Steuerklasse (tax class) determines how much wage tax your employer withholds monthly. Single students are class I; a second job is always taxed at class VI. The class changes withholding, not your final annual tax, which a tax return settles.
Germany sorts employees into six wage-tax classes that control monthly withholding. Class I covers singles, class II single parents, classes III to V distribute the burden between married couples, and class VI applies to every second and further employment. The class only affects how much is withheld each month; the actual annual tax liability is identical and gets reconciled through the income-tax return.
For most students class I plus the basic allowance means zero wage tax up to roughly €1,300 gross per month in 2026, because the annual Grundfreibetrag of €12,348 plus employee allowances is spread across the payroll months.
What it means for working students
Two situations bite students. First, a second payroll job runs on class VI with withholding from the first euro; if both jobs are small, file a tax return to recover the excess. Second, marriage changes options: combining III and V can boost the household's monthly net while studying. Withheld wage tax in class I or VI is frequently refundable for students whose annual income stays under the Grundfreibetrag, so a tax return is often worth a few hundred euros.