Midijob: Niedriglohn-Beschäftigung im Übergangsbereich 1.7.2019 bis 30.9.2022

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx

• Xxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xx x.xx.xxxx
• Xxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx.x.xxxx
• Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx
• Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx
• Xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx

1. Neuregelungen beim Midijob ab 1.7.2019

"Xxxxxxxx" xxx xxx XXX xx Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx. Xx Xxxxxxxxx xxxxx xxxx "Xxxxxxxx" xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxx xxx Xxxx xxxx xxx xxx XXX xxx xx Xxxx xxxx xxx x.xxx XXX.

Xxx Xxxx xxx xx, xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx XXX xxxxx xxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxx xxx xx xxx xxxxxxxxx xx xxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx. Xxxx xxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxx:

• Xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxx X xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxx.
• Xxx xxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxx xxxxx.

Xxx x. Xxxx xxxx xxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xx Xxxxx:

• Xxxxxxxx xxx Xxxxxxxxxxxxx:
  Xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx XXX xxxx xxx x.xxx XXX xxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx, xxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx xxx XXX xxx x.xxx XXX xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxxxx xxxx xxx Xxxxxxxxx xxx xxx XXX xxx x xxx XXX xxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxx xxx xxx xxxxxx xxx xx Xxx. x XXX XXx.
• Xxxxx Xxxxxxx:
  Xxx xxxxxxxxx Xxxxxxx "Xxxxxxxxx" xxxx xxxxx xxx xxxxx Xxxxxxx "xxxxxxxxxxxxxxxxx" xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxx xx Xxx. x XXX XXx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx xxx:
  "Xxx xxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x Xx. x, xxx xxxxxxxxxxxx xxx Xxxxxx xxx x.xxx,xx XXX xx Xxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx."
• Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx:
  Xxxxxx xxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXX XXx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxxxx Xxxxx x.
• Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx:
  Xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx x.x.xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxxx xxxxx xxxx xxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxxxx xxx.
• Xxxxxxx xx xxx Xxxxxxxxxxxxxx:
  Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx XXX xxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxx xx xxx Xxxxxxxxx x xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxxxxx xxx xx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx x xxx XXX xxx. Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx x Xxx. x Xx. x XxxXXXx. Xxxxx Xxxxx x.
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx:
  Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxx:
  Xx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxx Xxxxxxxx xx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxx, xx Xxxxxx xx xxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx x. Xxxx xxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x Xx. xx XXX XXx.

2. Die Sonderregelung im Übergangsbereich

Xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX xxx x.xxx XXX xx Xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXX XX, xx xxx Xxx. xx XXX XX, xx xxx Xxx. x XXX X, xx xx Xxx. x XXX XX xxx xx xxx Xxx. x XXX XXXx.

Xxx xxx Xxxxxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxx, xxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxxx, x.x. xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx.X. xxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx xxxxx xxxxxx xx xxxxxx. Xxxxxx Xxxx xxxx xxxx xxxxxxxxxx xxx,xx XXX xxxxxxxx.

Xxxxxxxxx Xxxxxxxxxxxxxxx

Xxxxxxxxx Xxxxxxxxx, xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx.X. xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxxx x.X. xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxx xxxxxxx x.X. Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xx xx xxxx xxxxx xx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxx xxx x.xxx XXX. Xxxxxxxxx xxxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xx.
Xxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx xx.xxx XXX xx.xxx XXX x xx x x.xxx XXXx. Xxxxxxx xxxxx xxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxxx Xxxxxxx

Xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxx xxx. xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxx xxx xxxxx xxxx xxxxx Xxxx xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxx xx xxxxxx.

Xxxxxxxxxxx Xxxxxxxxx

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx xxx. xxxx xxxx xxx Xxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx x.xxx XXX xxxx xxxx: x.xxx XXXx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxXx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx x.xxx XXX xXxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxXx xxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXX xXxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxXx xxx xxxx: xxx XXXx.

Xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxxx xx.X. xxxxxxxxx xxx xxx XXXx xxxxxxxxx xxxx xx xxxx xx.X. xxxxxxx xxx Xxxxxxxxxxxx xxx. xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx, xxxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx.

Xxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxx xxxx xx x Xxx. x Xxxx x Xx. x XxXX xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx.

Ausnahmen von der Midijob-Regelung

Xxx xxxxxxxxx XxxxxxxxXxxxxxxx xxxx xxxxx xxxx xxxxxxxx Xxxxxxxx:

• Xxxxxxxxxxxx, xxx xxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx.
• Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxx, xxx xxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx.
• Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx.
• Xxxxxxxxx: Xxxxxx xxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxx xxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxx xxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx.
• Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx xxxxxxxxx.
• Xxxxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.
• Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx x.xxx XXX xxxxxxxx.
• Xxxxxxxx, xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, x.X. xxx Xxxxxxxxxxx, xxx xx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx.
• Xxxxxx Xxxxxxxxxxxxxxxxxx: Xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxx, Xxxxxxxxxxx, xxxxxxx. Xxxxx xxxx xx xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxx xxxx xxxx xxxxx Xxxxxxxxx xx xxxxxxxxxx.

3. Wie die ermäßigte Bemessungsgrundlage ermittelt wird

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. xx XXX XXx:

Xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx X, xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxx xxx xx x xxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx XxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. xx XXX XXx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxx X xxxx xxx xxx xxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxxx xxxx xxx x,x x xxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx x. Xxxxxxxx xxxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx x,x x xxx x,x x xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx x,x x xxx x,xx x. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx,xx x. Xxx Xxxxxx X xxxxxxxx xxxxx x,xxxx xxx : xx,xxx.

Xxxxx xxx xxx x.x. Xxxxxxxxxxxxxxxxx xxx, xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx:

Gelegentliches Über- oder Unterschreiten im Übergangsbereich

Xxx xxxx xx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxx xxxxxxxx xxx xxx x.xxx XXX xxxxx, xxxxxxx xxxx xxx xxxxxxx xxx xxx xxxxxxx: Xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxx XXX, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxx x Xxx. x Xxxx x XXXx:

4. Welche Sozialabgaben Arbeitgeber und Arbeitnehmer zahlen müssen

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxx xx xxxxxx, xxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. xx XXX XXXx xx xxx Xxx. x XXX Xx xx xxx Xxx. x Xx. xx XXX XXx xx xx Xxx. x XXX XXx.

So gehen Sie vor (ab 1.7.2019):

• Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx: xxx XXX.
• Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxx xxxx: xxx x x,xxxxxxx x xxx,xxxxx x xxx,xx XXX.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx: xxx,xx XXX x xx,xx x x xxx,xx XXX.
  Xxxxx Xxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx: xxx XXX x xx,xxx x x xxx,xx XXX.
• Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx: xxx,xx XXX .x. xxx,xx XXX x xxx,xx XXX.

Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xx Xxxx xxxx:

x Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx,x xx, Xxxxxxxxxxxxxxxxxxxxxxxx xx,x xx, Xxxxxxxxxxxxxxxxxx xx,xx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xx,x x xxxx. xxxxxxxxxxxxx. Xxxxxxxxxxxxx x,x xx. Xx xxxxxxxx xxxx xxxxxxxxx xx,xx x. Xxxxx xxxxx xxx. xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x,xx x.

Xxxxxxxxxxxxxx:

• Xxxxxxxxxxxxxx xx Xxxxxxx: Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx x x xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xx Xxx. x XXX XXx. Xxxx xxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx x,xxx x xxx xxx Xxxxxxxxxxxxxxxxx x,xxx x.
• Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx: Xxxx xxxx xxxxxxx Xxxxxxxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx x,xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx x xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx.
• Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx: Xxxx xxx x.x.xxxx xxx xxxxxx xxx xxx xxxxxxx XXxXxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx x xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxx.

Keine Versicherungspflicht in einzelnen Versicherungszweigen

Xx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxxxxxx xxxx xxxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xx xxxxxx. Xxxxxxxxx:

• Xxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxx, xxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xx xx xxx xxxxxxx x Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxx x Xxx. xx XXX Xx.
• Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx XXX XXXx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx x xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxx.
• Xxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxx xx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXX XXx.
• Xxxxxxxx, xxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxxx xxx xxx Xxx. x XXX XXx.

5. Vorteil bei der Rentenversicherung

Xxx Xxxx xxxx xxxx: Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx: Xxx xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx Xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx.

Xx xxx x.x.xxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx

Xx xxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxx xxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXX XX xxx xx xxx Xxx. x Xxxx x Xx. xx XXX XX, xxxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

• Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxx: Xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxx xxx xxx Xxx. x X. x Xx. xx XXX XXx.
• Xx xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx x. Xxxx xxxx xXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx XXx xxxxxxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xx xxxxxx Xxxxxxxxxxxxxx xx x. Xxxx xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxx: Xx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx x xxxxxx xxxxxx x xxxx xx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxx Xxxx xxx xxxx xxxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxx Xxxxxxxxxxxxx. Xxx xxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxxx xxxx xxxxx xxxxxxxx xxxx, xx xxxxx Xxxxxxxx Xxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xx xxxx xxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xx xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx. Xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx.

6. Vorteil bei Altersteilzeit und Zeitwertkonten

Xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx XXX xxxxx. Xxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx xx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxx xxx XXX, Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

• Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx XxxxxxxxXxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxx xxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx, xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxx Xx.
• Xxx Xxxx: Xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xx xxx x Xxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxx xxx xxx XXX xxx. xxx XXX. Xxx Xxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx x.xxx XXX xxxxx. Xxx xxxx xxxx xxxx, xxxx xxxxxx xxx Xxxxxx xxxxxx xxx xXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx xx.x.xxxx, Xxxxxxxxx x.x.x.xx.

Xx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx xxx xx XxxXXXx. Xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxxxxx xx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxx: Xxxxxxxx xxx xxxxxxxxxxxx XXXxXxxxxxx xxx xx.x.xxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx: Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXX XX Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx xx.X. xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xx x.x.xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx x.xxx XXX xxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx.

Xxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx x.xxx XXX xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx xxxx xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxxx.

Xxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx.X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxx xxxxxx xxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxx Xxx. x XXX X xxx xx xxx Xxx. x XXX XX xxx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xx xxx XXX XXXx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx xxxx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx.

Xxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxx xxxxxxx xxx x Xxxxxx, xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx xxx, xx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx. Xxx Xxxxxxx: Xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXX Xx.

7. Vorteil bei Gehaltsumwandlung für eine betriebliche Altersversorgung

Xxx Xxxxxxxxxxxx xxxxx Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx Xxxxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxx xxxxx xxxx xxxx xxxx Xxxxxxxxxx xxx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx XXX xxx x.xxx XXX xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx xxx xx.xx.xxxx, Xx. x.x.x.xx.

• Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xx Xxxxx xxxx xxx Xxxxxx xxx x.xxx XXX xx Xxxx xxx. xxx XXX xxx Xxxxx xxx x Xxx. x Xxxx x Xx. x XxXX, xx xx Xxx. x Xxxx x XXX XXx.
• Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx x xxxx Xxxxxxx xx xxxxxxxxxxx Xxxxx x xxx Xxxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx.
• Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx XXXxXxxxxx, xxxx xxx xxx Xxxxxxx xxx Xxxxxxx, xxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxx xxxx xxx xxxx xxx Xxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx x xxxxxx xxx xxxx Xxxxxxx x xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xx Xxxxx xxx xx x xx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx XXX, xxxxx xxxxx xxxxx xxx XxxxxxxxXxxxxx xxx xxx XXX xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxx xxx xxxx Xxxx Xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxx xx x xx xxx XXXx xx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx XXX xxx. xx x xxx xxx XXXx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx XXX xxxxxxxx.

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx XXXxXxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx Xxxxxxx xxx, xxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx!

8. Wenn mehrere Beschäftigungen ausgeübt werden

Mehrfachbeschäftigung

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxxx. xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

xx XXX x Xxxxxxxxxxxxxxx, XXX x Xxxxxxxxxxxxxxx

Zwei Minijobs

Xxxx Xxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxx xxxxx xxx XXX xxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxx xxx xxx XXX, xxxxx xxxx xxx Xxxxxx xxx x xxx XXX xxxxxxxxxxxxxx xxxx, xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xx Xxx. x XXX XXx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxx x xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxx xxx xxx XXX xxx.
x x. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx X, Xxxxxx xx x.x.xxxx: Xxxxxxxxxxx Xxxxxxx xxx XXX.
x x. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx X, Xxxxxx xx x.x.xxxx: Xxxxxxxxxxx Xxxxxxx xxx XXX.
Xx xxx xxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxxxxxx, xxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
Xxxxxxxxxxx: Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx
Xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x x xxxxx xxxxxxxxx. Xx x. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx. Xx x. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xx x xxxxxxxx xxxxxxxxxx.

Midijob neben einem Hauptberuf

Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx xxx x.xxx XXX xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxxxxxx, xx xxxx xxx XxxxxxxxxxxXxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx xxxx.

xxxxx Xxx xxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. xxx Xxxxxxx, xxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxx XxxxxxxxxxxXxxxxxxx xxxxxxxxxx xxx.

Midijob neben einem Minijob

xxxxx Xxx xxxxx Xxxxxxx xxxxxxxx xxx xxx x.xxx XXX xxx xxxxx Xxxxxxx xxxxx xxx XXX xxx, xxxxxx xxx "xxxxx" xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxx.

Mehrere Midijobs

xxxxx Xxx xxxxxxx Xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx x.xxxxXXXxXxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx XxxxxxxxxxxXxxxxxxx xxxxx xxxxxxxxx xxxxxx.

9. Wie der Midijob besteuert wird

Xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx xxx x xxx XXX xxx xxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxx Xxxxxxxxxxx. Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx, xxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx XXX xx Xxxxx xxxx xxxxxxx xxxxxx:

• xx Xxxxxxxxxxxx X: xx,xx XXX Xxxxxxxxxx, x XXX Xxxx xxx x,xx XXX Xxxxxxxxxxxxx xx xx.
• xx Xxxxxxxxxxxx XX: xx,xx XXX Xxxxxxxxxx, x XXX Xxxx xxx x,xx XXX Xxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx x xxx XXX xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx, xxxx Xxxxx xx, xx Xxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx x,xx XXX xxxxxx XxXx, xxxx Xxxxx xxx xx Xxxxxxxxxxxx x xxx x xxxxxxxx xxx Xxxxxxxxxx xx XXX xXxXx x,xx XXX, xxxx Xxxxx.

Xx Xxxxxxxxxxxxxxxx X xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx XX xxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xx xxxxx x xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxx XX xxxx xxxxx xx Xxxxxxxx, xxxx xxxx Xxxx xxxxx xxx XXX xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx xxxxxxx.

Wenn Sie mehrere geringfügige Beschäftigungen ausüben

xxxxx Xxx xxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxx xxxxx xxx XXX, xxxxxxxxx xxxx xxxxx xxx XXX, xxx, xxxxx xxx Xxxxxxxxxxxxxx xxx x x xxxxxx xxxxx xxxx xx Xxxxxxxx. Xxxx xxxxx xxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xxxx x xx. xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx XXX, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xx Xxxxxxx xxx x.xxx XXX xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxx xxxx xx xxxxxx Xxxx Xxxxxxxxx:

Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x,x x xxxxxxx x xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx. Xxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xx Xxxx xxxxxxxx Xxxxxxxxxx xxxx xx xxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx

Xxx Xxxxxxxxxxxxxx xxx xx x xxxx xxx Xxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xx Xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxx Xxxxxxxxxx xxx xxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX xxxx X. xxxx.

Xxxxxxxxxx xxx xx xxxx xxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxxxx. Xxxx xxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx XX.

10. Umlagen nach dem Aufwendungsausgleichsgesetz

Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx Xx xxx Xxx. Xxxxx xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxx xxxxxx xx xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx.

Xxx Xxxxxxxxxx xxxx xxx Xxxxxx Xx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

Xxx Xxxxx xxx xxx, xx xxx Xxxxxxx xxxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

• Xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx.
• Xx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx x.xxx XXX xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxx xxx Xxx xxx XxxXxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxx xxx x.xxx XXX xxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx Xxxxxxx x xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxx xxx XxxXxxxxxx xxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxx Xx xxx Xx.

Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxx, xxx. Xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxx Xx x,xx Xxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxx xxx Xxx. x XXX XXXx. Xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxx xxx xxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx xxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx.

11. Steuervorteil für Midijobs in Privathaushalten

Xxx xxx "xxxx Xxxxx" xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx.