How much can a student earn tax-free through a contract?
Conditional — through a contract a student may work and earn decently, but under two different limits that are constantly confused. Student work is done through a student service on the basis of a regular student's contract, and from 2026 the minimum hourly rate is 6.56 € net (for Sunday, holiday and night work increased by at least 50%). Receipts are tax-free up to 4,800 € a year, and with the personal allowance you effectively pay no income tax up to about 12,000 €. Here the main myth falls: those 12,000 € do not mean you stay a dependant on your parents' tax card — dependant status is lost as soon as you cross 3,600 € a year, and that threshold has not changed. If the child crosses 3,600 €, the parent loses the personal allowance for a dependant for that year, regardless of the student still paying no tax. It therefore pays to work out both limits in advance, not just the tax-free one.
📋 The rules
- How it works: student work is done by a regular student through a student service, on a contract issued by the service (Act on the Performance of Student Work).
- Minimum hourly rate: in 2026 it is 6.56 € net per hour, and for work on Sundays, holidays and at night it is increased by at least 50%.
- Tax-free receipts: student receipts are tax-free up to 4,800 € a year; with the personal allowance income is tax-free up to about 12,000 €.
- Dependant status: dependant status with a parent is lost as soon as annual receipts cross 3,600 € — a threshold that has not changed.
- Contributions: a special contribution is charged on the student fee, but the student has none of the usual contributions of an employee in employment.
🔓 Exceptions
- Who may: the right to a student contract belongs to regular students (and, under conditions, part-time students and pupils), not to persons in employment or registered as unemployed.
- Crossing the threshold: on the amount above the tax-free 4,800 € (with the allowance up to about 12,000 €) tax on other income is charged, so the net falls.
- Loss of status: if a student crosses 3,600 €, the parent for that year cannot use the personal allowance for a dependant, even though the student still pays no tax up to 12,000 €.
⚠️ Penalties & fines
Student work has no "fine" for a student who observes the limits, but the hidden costs are felt by the whole family. If a student crosses the annual 3,600 €, the parent loses the personal allowance for a dependant, so the parent's annual tax rises — a cost many discover only at the annual assessment. If a student earns above the tax-free 4,800 € (with the allowance up to about 12,000 €), tax on other income is charged on the excess and the net falls. If a student loses regular-student status or exceeds the age limit, the contract through the service no longer applies, and continued work without a settled status exposes the employer to fines for undeclared work. Student work does not build pension service as employment does, a long-term hidden cost. So before signing the contract, check both limits and your status.
📎 Official sources
- MZOM — decision on the minimum fee for student work for 2026 →
- Tax Administration — students and pupils (tax treatment of receipts) →
- Narodne novine — Act on the Performance of Student Work (OG 96/18, 16/20) →
❓ Frequently asked
What is the minimum student hourly rate in 2026?
In 2026 the minimum student hourly rate is 6.56 euros net per hour, calculated as the minimum gross wage divided by 160. For work on Sundays, holidays and at night the fee is increased by at least 50 percent, so it may not be lower than the prescribed higher amount.
How much may I earn tax-free?
Student receipts are tax-free up to 4,800 euros a year, and with the personal allowance income is effectively tax-free up to about 12,000 euros. If you cross that amount, tax on other income is charged on the excess and your net is reduced.
Do I stay a dependant if I earn up to 12,000 euros?
No, because dependant status on a parent's tax card is lost as soon as you cross 3,600 euros a year. That threshold has not changed, so the tax-free 12,000 euros for a student must not be confused with the rule for dependants.
Do I build pension service by working through a student service?
No, working through a student service does not build pension service the way employment does. A special contribution is charged on the fee, but it does not count toward pension service, which is a long-term hidden cost of such work.
Who may work through a student contract?
The right to work through a student service belongs to regular students, and under prescribed conditions to part-time students and pupils. Persons in employment or registered as unemployed cannot work through a student contract.
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