Altersteilzeit bedeutet den gleitenden Übergang vom Erwerbsleben in den Ruhestand durch eine Reduzierung der Arbeitszeit oder die vorzeitige Beendigung der aktiven Tätigkeit. In der Altersteilzeit werden die Arbeitszeit und der Arbeitslohn halbiert, doch den halbierten Arbeitslohn stockt der Arbeitgeber auf - oftmals auf über 80 Prozent. Und auch der Fiskus beteiligt sich an der Förderung der Altersteilzeitarbeit. Diese Förderung bleibt auch bei Vereinbarungen ab 2010 erhalten.

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1. Wann ist Altersteilzeit möglich?

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2. Wie die Altersteilzeit gefördert wird

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a) Aufstockung des Altersteilzeitgehalts um mindestens 20 % (Aufstockungsbetrag)

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b) Entrichtung von zusätzlichen Rentenversicherungsbeträgen (Zusatzbeitrag)

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c) Steuervergünstigungen für die Arbeitgeberleistungen

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3. Modelle der Altersteilzeitarbeit

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4. Steuerliche Behandlung der Altersteilzeit

a) Werbungskosten bei Altersteilzeit

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b) Kein Versorgungsfreibetrag

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5. Sozialversicherung bei Altersteilzeit

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a) Renten- und Arbeitslosenversicherung

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b) Krankenversicherung

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c) Pflegeversicherung

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6. Vorzeitige Beendigung: Wie Ausgleichszahlungen besteuert werden

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7. Vorzeitige Beendigung: Wie Abfindungszahlungen besteuert werden

Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

(1) Es wird vereinbart, dass der Arbeitnehmer zunächst in Altersteilzeit geht und dass dann nach einigen Jahren das Arbeitsverhältnis enden soll.

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(2) Die Abfindung wird wegen des Übergangs in die Altersteilzeit gezahlt, um die Nachteile für die Aufgabe der Vollbeschäftigung auszugleichen.

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8. Umwandlung von Wertguthaben auf Arbeitszeitkonten

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9. Altersrente wegen Altersteilzeitarbeit

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10. Rente mit 67: Vorteil bei Altersteilzeitvereinbarung vor 2007

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11. Urlaubsabgeltung bei Krankheit während Altersteilzeit

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12. Altersteilzeit und anschließende Arbeitslosigkeit

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Keine Sperrzeit bei Arbeitslosmeldung nach der Altersteilzeit

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13. Altersteilzeit und abschlagsfreie Rente mit 63

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14. Gesetzliche Grundlage

§ 1 Abs. 3 AltTzG - Grundsatz

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§ 2 AltTzG - Begünstigter Personenkreis

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§ 16 AltTzG - Befristung der Förderungsfähigkeit

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