Mit 55 Jahren gleitend in den Ruhestand treten - das ermöglicht das Altersteilzeitgesetz. Arbeitszeit und Arbeitslohn werden halbiert, doch den halbierten Arbeitslohn stockt der Arbeitgeber mit Unterstützung der Arbeitsagentur auf. Mit dem Dritten Gesetz für moderne Dienstleistungen am Arbeitsmarkt (Hartz III) wurden die Regelungen zur Altersteilzeit ab 1.7.2004 in etlichen Punkten geändert.

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1. Wann Altersteilzeit möglich ist

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Die Altersteilzeit wird vereinbart in der Zeit vom 13.2.1996 bis zum 31.12.2009

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Sie haben das 55. Lebensjahr und noch nicht das 65. Lebensjahr vollendet

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Sie waren in den letzten fünf Jahren mindestens drei Jahre versicherungspflichtig beschäftigt

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Die Arbeitszeit muss um die Hälfte verringert werden

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Die Altersteilzeit sollte für mindestens zwei Jahre vereinbart werden

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Die reduzierte Arbeitszeit muss mindestens bis zum Beginn der Altersrente reichen

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Auch Teilzeitbeschäftigte können Altersteilzeit beanspruchen

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Die Nebenverdienstmöglichkeiten sind begrenzt

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2. Rente mit 67: Vorteil bei Altersteilzeitvereinbarung vor 2007

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3. Wie die Altersteilzeit gefördert wird

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a) Diese Leistungen bekommen Sie vom Arbeitgeber

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Aufstockung des Altersteilzeitgehalts um mindestens 20 % (Aufstockungsbetrag)

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Entrichtung von zusätzlichen Rentenversicherungsbeträgen (Zusatzbeitrag)

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Steuerliche Behandlung der Arbeitgeberleistungen

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b) Diese Leistungen bekommt der Arbeitgeber von der Arbeitsagentur

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c) Diese Leistung bekommen Sie von der Rentenversicherung

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4. Altersteilzeit als Blockmodell

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5. Wie Abfindungszahlungen bei Altersteilzeit besteuert werden

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6. Werbungskosten bei Altersteilzeit

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7. Sozialversicherung bei Altersteilzeit

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

a) Krankenversicherung

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In der Freistellungsphase nur ermäßigter Beitragssatz zur Krankenversicherung

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b) Pflegeversicherung

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c) Renten- und Arbeitslosenversicherung

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8. Umwandlung von Wertguthaben auf Arbeitszeitkonten

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