Information for Employees of RWTH Aachen University
This information is exclusively for employees of RWTH Aachen who have an employment contract with RWTH and also a contract as instructors. This typically includes student assistants, research staff, and employees from the technical and administrative departments of RWTH.
Approval for Instructor Activity All employees of RWTH who are also working as instructors in the HSP (University Sports Program) must first apply for approval to engage in instructor activities. The corresponding application form is linked below: "Notification of Instructor Activity in University Sports." Once the approval is granted by the Human Resources Department, you will receive a brief notification from them indicating that there are no objections to carrying out the instructor activity. All existing and new instructors who are employees of RWTH must obtain this approval once.
The compensation for instructor activities may not exceed a total sum of 3,000 euros per year. This applies regardless of the context (university sports, clubs, etc.) in which the compensation is paid.
Tax-Free Income from Instructor Activities (Instructor Allowance) According to §3 No. 26 EStG (German Income Tax Act), income from part-time work as an instructor is tax-free up to an amount of 3,000 euros per calendar year (instructor allowance). If multiple eligible part-time activities are performed, the exemption can only be granted once overall for all activities at a maximum amount of 3,000 euros.
If the requirements for claiming the so-called instructor allowance are met, especially regarding the characteristic of "part-time work," compensation for this secondary activity can be left tax- and social security-free for both salaried employees and civil servants. This must be confirmed in writing and forwarded to the LBV (Landesamt für Besoldung und Versorgung), so that it can be communicated to the tax office. The form "Declaration for Tax-Free Compensation" is available for download.
Please forward the completed form to your responsible Human Resources department after settling your instructor activity. The declaration must be submitted anew each year.
The accounting for your instructor activity will take place via a written timesheet since it involves compensation reimbursement. A timesheet must be maintained for each individual course!
Form Download: The current forms can be downloaded from the download area.