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

xxx ....

xxx Xxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx xx x Xx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx x. Xxxxxx xxxx xxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxx xx x xxxxxxxxxx xxxx.

§ 2 AltTzG - Begünstigter Personenkreis

xxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxx

x. xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx,

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xxx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx x Xx. x xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx x xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xx x Xxx. x Xx. x xxxx xxx xx xxx xx Xxxx x xxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xx xxxxxxxxx.

§ 16 AltTzG - Befristung der Förderungsfähigkeit

Xxxx xxx Xxxx xx xxx x. Xxxxxx xxxx xxxx Xxxxxxxxxx xxxx xx x xxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx.

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