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 neue Aufwendungsausgleichsgesetz

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§ 1 Erstattungsanspruch

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xxx Xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx x xXxxXxxxxxxxxx xxx x xXxxXxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.

§ 2 Erstattung

xxx Xxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx xxx xxxx xx xx xxxx xx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxXxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx, xxxx xx xxx Xxx. x Xxxx x xxx Xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.

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§ 3 Feststellung der Umlagepflicht

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

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§ 4 Versagung und Rückforderung der Erstattung

xxx Xxx Xxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx xxxx xx x Xxx. x xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxx.

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Xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxx xxxxxxx, xxxx xx xxxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx.

§ 5 Abtretung

Xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx.

§ 6 Verjährung und Aufrechnung

xxx Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx, xx xxx xx xxxxxxxxxx xxx.

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§ 7 Aufbringung der Mittel

xxx Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxx xxx XxxXxxxxxxxx xxxxxx xxx xxx xx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx.

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§ 8 Verwaltung der Mittel

xxx Xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx.

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§ 9 Satzung

xxx Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxx

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xxx Xxx Xxxxxxxx x xxx x xxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xx x Xxx. x Xxxx x.

§ 10 Anwendung sozialversicherungsrechtlicher Vorschriften

Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxx xxxxxx Xxxxxx xxxxxx xxxxxxx xxxxxxxx.

§ 11 Ausnahmevorschriften

xxx xx x Xxx. x xxx xxxxx xxxxxxxxxx xxx

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§ 12 Freiwilliges Ausgleichsverfahren

xxx Xxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx Xxxxxxxxx.

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5. Das Rundschreiben der Krankenkassen

Xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxxx.

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