Working as a student in Austria

A part-time job can help cover your costs in Austria — but as a non-EU (third-country) student, working is tightly regulated. Get it wrong and you risk a fine or even your residence permit. This guide explains the rules, the work permit your employer must obtain, and how earnings affect your insurance and tax.

The 20-hour rule and how it is counted

If you hold a "Residence Permit – Student" (Aufenthaltsbewilligung – Studierender), you may work for a maximum of 20 hours per week. This is the ceiling the AMS will approve without a labour-market test.

Key points to understand:

• The 20h/week cap applies year-round — there is no separate higher allowance for semester breaks
• Your studies must remain the primary purpose of your stay — a job that jeopardises this is not allowed
• The permit is tied to one specific employer and job; a second job needs its own permit
• Even tiny jobs (marginal employment) require a permit — there is no exempt minimum

EU/EEA and Swiss students: free access

Citizens of EU and EEA states (including Iceland, Norway and Liechtenstein) and Switzerland have free access to the Austrian labour market. They need no work permit and are not bound by the 20-hour cap that applies to third-country students. The rest of this guide is for non-EU/third-country students.

The work permit (Beschäftigungsbewilligung) and timing

Third-country students fall under the Act Governing the Employment of Foreign Nationals (Ausländerbeschäftigungsgesetz, AuslBG). For any normal job — and also for marginal employment — your employer must apply for a Beschäftigungsbewilligung at the Public Employment Service (Arbeitsmarktservice, AMS).

Marginal vs regular employment and social insurance

How your job is classified depends on what you earn each month:

| Type | Monthly earnings (2026) | Insurance | |------|------------------------|-----------| | Marginal (geringfügig) | up to €551.10 gross | Accident insurance only | | Regular (fully insured) | above €551.10 gross | Full cover: health, pension, accident, unemployment |

If you stay at or below €551.10/month you are geringfügig beschäftigt and only covered for accidents through the job. You can opt in to full health and pension insurance with the ÖGK for €83.49/month (2026).

This marginal threshold is separate from your proof-of-funds obligation: a student job does not replace the savings you must show for the residence permit, and modest student earnings do not normally jeopardise your permit as long as you keep within 20 hours/week.

Tax basics and your tax refund (Arbeitnehmerveranlagung)

Your employer withholds wage tax (Lohnsteuer) from your pay. But income tax only starts above an annual income of €14,769 (2026) — below that, you owe no income tax. Most students earn less than this, which means any wage tax withheld during the year can usually be refunded.

You claim it through the employee tax assessment (Arbeitnehmerveranlagung, "ANV") — Form L 1, filed online via FinanzOnline or on paper. You generally have five years to file a voluntary assessment. Students often get money back through:

• Refund of wage tax withheld while earning below the tax-free threshold
• The SV-Bonus / negative tax — a partial refund of social-insurance contributions paid
• Study-related work expenses (Werbungskosten): tuition fees, books, a computer, travel

Internships and compulsory placements

If an internship is prescribed as part of your Austrian study programme, no work permit is needed — but the employer must notify the AMS at least two weeks before it starts, and the AMS issues a confirmation of notification. Activities such as work within EU exchange/research programmes or academic teaching and research are also exempt from the AuslBG. Always confirm the exact status of an internship before you begin.

Self-employment

A genuine contract for work (Werkvertrag, self-employed) is not subject to the AuslBG, so no Beschäftigungsbewilligung is required. But the classification must be real — a disguised employment relationship is treated as employment. Self-employment carries its own social-insurance and tax obligations, and freelance or contract income does not qualify for the social-insurance refund (SV-Bonus) available on employed work. Get advice from the ÖH or AK before going this route.

Frequently asked questions

Sources