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Claiming tax back as a student with a part time job

Question:

As a master student, I had a job last year as a teacher assistant at the university. This job ended in July 2012. It was  a one day-per-week job for € 400 per month. Meanwhile, I did my master thesis at a company from May to October 2012 where my salary was also around € 400 per month.

I mentioned to this company that I already had another employer, hereby referring to the university. As a consequence the company could not apply the applicable tax credits. This lead to a withholding of wage tax from my salary. The company paid me just € 259 per month. When I asked them about it, they told me I should fill in a tax form about it.

My questions are as follows:


1. Should I pay tax for totally € 800 while I have heard that tax is not applied on salaries less than € 1,000?
2. In August, September and October I didn’t have any job, why should I pay tax?
3. Which tax form should I fill in to claim back the extra tax? 

Answer:

If you have two jobs at the same time indeed only one employer should normally apply the applicable tax credits. The other employer must then calculate tax without these credits which leads to a monthly withholding. This can be different if you already know that one or both of the jobs will only last for a couple of months or the salary you receive is low. But your employer will want to stay on the safe side and not being held liable for not withholding wage tax when that should have been done.

If your annual salary roughly stays below € 10,000 you indeed may not have to pay tax due to the applicable total tax credits. This will only be clear at the end of the year though. Your employer doesn‘t have to know what your salary will be over the year, especially if you have different employers are may work more at the end of the year.

If too much wage tax was withheld you can claim the difference back by filing an income tax return once the year has ended.


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