Wenn Sie Mitarbeiter beschäftigen, müssen Sie für diese neben den Sozialabgaben auch noch zwei Umlagen an die Krankenkasse zahlen: die Umlage U1 für den Krankheitsfall und die Umlage U2 für Mutterschaftsleistungen. Davon profitieren Sie aber dann, wenn der Mitarbeiter oder die Mitarbeiterin krank wird, zur Kur muss oder ein Kind kriegt. Geregelt ist diese sog. "Entgeltfortzahlungsversicherung" seit 2006 im Aufwendungsausgleichsgesetz, das das bisherige Lohnfortzahlungsgesetz ersetzt.

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1. Entgeltfortzahlung bei Krankheit und Mutterschaft

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2. Umlageverfahren

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a) Umlage U1

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Wie hoch ist die Umlage?

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b) Umlage U2

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c) Sonderregelung für geringfügig Beschäftigte (Minijob)

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3. Erstattungsverfahren

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a) Erstattung im Krankheitsfall

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b) Erstattung im Fall der Mutterschaft

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4. Das Aufwendungsausgleichsgesetz

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5. Das Rundschreiben der Krankenkassen

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