Tax allowance for parents

If a child under 19 continues in education and works only during
the summer holidays from 1 June to 31 August, the parent does not
have to remove the child as a dependant from the payroll tax
booklet. The monthly €250 allowance remains available.

Taxes on the student's salary

Under the standard regime, personal income tax (IIN) and social
insurance contributions (VSAOI) apply to the student's pay. The
employee rate is 10.50% and the employer rate is 23.59%. If the
employer is designated as the main place of income in the payroll
tax booklet, the monthly €550 tax-free allowance may be applied.

Employer checklist

  • conclude a written employment contract;

  • register the employee with the SRS before work begins;

  • comply with the working-time and health-and-safety rules for minors;

  • check the payroll tax booklet data in EDS;

  • record the time actually worked.

Seasonal agricultural workers

A 15% tax regime may apply to seasonal agricultural work if the statutory limits on working days, income and previous employment are met. The worker is registered in the Rural Support Service (LAD) system, and payroll tax booklet allowances do not apply to this income.

Important

Check the EDS data before the first payroll calculation. A verbal statement from the student or parent is not a substitute for the official record.

Working hours and safety

When employing a minor, check the permitted working hours, rest periods and whether the proposed duties are suitable for the student's age. Provide and document a health-and-safety briefing before work begins. Do not assign duties that fall outside the contract or have not been covered by the risk assessment.

First salary check

The payslip should clearly show gross pay, the employee's VSAOI,
IIN and net pay. If the employer is not designated in the payroll
tax booklet, the tax-free allowance is not applied during the
year, although the student may reclaim an overpayment through the
annual income declaration. Explain this before the first payday.