Taxes and Social Contributions on Vocational Training Compensation (Ausbildung) in Vocational Training (Berufsausbildung) in Germany 2025

Vocational trainees are subject to social insurance (Sozialversicherung) obligations in Germany. Contributions to health, long-term care, pension, and unemployment insurance are deducted from the vocational training compensation (Ausbildungsvergütung). These social contributions (Sozialabgaben) serve to secure the vocational trainees in the respective areas of life.

Taxes are levied on Vocational Training Compensation (Ausbildungsvergütung) as soon as the annual compensation exceeds the basic tax-free allowance. The amount of tax deductions depends on the trainee's tax class as well as any additional levies such as church tax and solidarity surcharge.