Accounting and taxes
Agreement on temporary work for students in 2025
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April 14, 2025
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High school and university students can still work on the basis of agreements on temporary work for students. This form of employment has its specifics and limits, which are often also advantageous in terms of tax burden. In the following article we bring you details about conditions, rules and benefits agreements on temporary work for students, taking into account the latest legislation effective from January 1, 2025.
Conditions for concluding an agreement in 2025
- Student status
- An agreement on temporary student work can be concluded by a high school student or a full-time university student (first or second degree), who has not reached the age of 26.
- A high school student can work part-time even after successfully completing the school-leaving exam, but no later than until October 31 of the given calendar year in which he/she graduated.
- A university student (first degree) may work on an agreement from the proper completion of his/her studies until October 31 of the calendar year in which he/she was a citizen (if the age requirement is met). under 26 years old).
- After completing university studies second degree (e.g. master's) already it is not possible conclude an agreement on temporary work for students.
- Age
- The agreement can only be concluded with a student who has not yet under 26 years old.If the student reaches 26 years of age during the duration of the agreement, he/she may work at the latest until the end of the calendar year, in which he reached this age.
Temporary work agreement with a young employee in 2025
- For youthful is considered an employee under the age of 18. There is a general prohibition on employing a person under the age of 15 or until the end of compulsory school attendance, however Labor Code allows light work (cultural, artistic, sports, advertising, etc.) also for persons older than 15 years of age, but only on the basis of permits from the labor inspectorate.
- For young employees, special requirements must be met. safety and health conditions – the work must be appropriate to their physical and psychological development and must not endanger their morals or safety.
- A young employee it is not possible employ for night work or overtime (with the exception of night work of no more than 1 hour, which immediately follows for a day shift and is required for vocational training, with the juvenile having to be over 16 years of age).
- Forbidden are works that could endanger their health, or work underground (for example, in mineral extraction) and other risky activities listed in Government Regulation No. 286/2004 Coll.
Working hours and duration of the agreement
- Maximum working range for an agreement on temporary work for students is 20 hours per week on average, with this average being assessed over the entire duration of the agreement (maximum 12 months).
- The duration of the agreement is therefore at most 12 months, it is always a fixed-term agreement.
- Working hours in 24 hours may not exceed 12 hours, for minors (under 18 years of age) the maximum is 8 hours per day.
- In addition, there are stricter rules for minors night work a overtime (generally prohibited).
Content of the agreement
An agreement on temporary work for students must be concluded in writing and must contain:
- Type of work (job description),
- Remuneration (must not be lower than the minimum hourly wage),
- Working hours range (max. 20 hours per week on average),
- The period for which the agreement is concluded (max. 12 months),
- Status confirmation student (or proof of proper completion of studies, if it concerns the period until October 31 of the relevant year).
One copy of the agreement always remains with the employee (student).
Remuneration and contributions in 2025
- Payment of remuneration
- The remuneration for the work is due. no later than the end of the calendar month following the month in which the work was performed.
- The reward cannot fall below minimum hourly wage (announced for the given year).
- It is subject to wage benefits for work on Saturdays, Sundays, holidays and night work (according to § 122a a § 122b of the Labor Code).
- Social contributions
- The foremen have tax deductible item up to €200 per month. If the income does not exceed €200, no social security contributions are paid.
- If the reward exceeds €200, contributions (pension insurance) are paid only because of the difference above this limit. However, the employer always 1.05 % applies (accident and guarantee insurance) of the entire reward amount.
- If a student works under an agreement with several employers, tax exemption can only apply to one of them, which must be confirmed by affidavit.
- Health contributions
- The agreement on temporary work for students health insurance does not apply. The contractor therefore has no obligation to pay contributions to the health insurance company from this income, since the state pays for the health insurance for the student.
- Exceeding the tax exemption
- If the student does not apply for the exemption or exceeds it (if his monthly salary exceeds €200), the employer pays social contributions on the amount above €200 at a rate of 22.80 %, the student will be deducted 7 % (old-age and disability insurance) from this difference.
- Once again, accident and guarantee insurance (1.05 %) is calculated from the entire remuneration.
Examples of maximum possible number of hours worked
- Student Martin, 6-month agreement
- He concludes an agreement on temporary work January 1, 2025 until June 30, 2025 (26 weeks).
- He has a probationary period in January and May, working only 40 hours per month. He can work the remaining hours in other months to on average did not exceed 20 hours per week.
- Student Eva, 12-month contract
- Makes a deal February 1, 2025 until 31 January 2026.
- During this period, he can work an average of 20 hours per week. In some months (e.g. during exams) he can work less, in other months more, as long as the resulting average does not exceed the limit set by law.
Termination of the agreement on temporary work for students
- With the passage of time
- The agreement is concluded for a fixed period (max. 12 months). After its expiration, it automatically expires.
- Loss of student status
- If a student loses the status of a pupil or university student, the agreement ends on the day of loss of this status (unless otherwise agreed upon by law, for example, by October 31 after graduation).
- By the end of the year in which the student reaches 26 years of age
- If a student turns 26 during the year, they can only work part-time until the end of that calendar year.
- By agreement or notice
- The parties may agree to terminate at any time (written agreement).
- It is possible to terminate the agreement with a unilateral termination. 15-day notice period, which begins on the date of delivery of the notice to the other party.
- Immediate termination
- It is only possible under conditions that allow immediate termination even in the case of a regular employment relationship (e.g. if one party seriously violates work discipline or if the employee cannot perform work without serious health risks, etc.).
Summary
Agreement on temporary work for students in 2025 brings for students (up to 26 years old) flexible option earn some extra money while studying with a relative favorable tax conditions. On the other hand, the employer must comply with legal limits – in particular the maximum weekly working hours (20 hours on average), compliance with age restrictions and special rules for minors.
If you have specific questions regarding your specific situation, we recommend that you contact experts in the field of labor law or the relevant legislative regulations (Labor Code, Government Regulation No. 286/2004 Coll., etc.).