Wenn ein Betrieb zahlungsunfähig wird und ein Insolvenzverfahren über den Betrieb eröffnet wird, zahlt die Bundesagentur für Arbeit für einen bestimmten Zeitraum den ausfallenden Arbeitslohn, sog. Insolvenzgeld. Die Mittel hierfür bringen alle Arbeitgeber im Wege einer Umlage auf, sog. Insolvenzgeldumlage.

1. Insolvenzgeld

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a) Wer kann Insolvenzgeld erhalten?

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b) Wie hoch ist das Insolvenzgeld?

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Xxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxx xxxx xxx xxxx xxx XxxxxxxxxxxxxxXxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

c) Wie wird das Insolvenzgeld steuerlich behandelt?

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

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Elektronische Mitteilung über das Insolvenzgeld

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Wenn der Arbeitslohnanspruch übertragen wird

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2. Insolvenzgeldumlage

a) Wer muss die Insolvenzgeldumlage zahlen?

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b) Wie wird die Insolvenzgeldumlage berechnet?

Erhebung der Umlage

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Berechnung der Umlage

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Beitragsnachweis und Zahlung

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Prüfungen

Xx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Insolvenzgeldumlage auch für ausländische Arbeitnehmer?

Xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xx xxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxx.

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3. Gesetzliche Grundlage

a) Insolvenzgeld

§ 183 SGB III - Anspruch auf Insolvenzgeld

xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx xx Xxxxxx xxxxxxxxxxxx xxxxx xxx xxx

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xxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

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xxx Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx.

§ 184 SGB III - Anspruchsausschluss von Insolvenzgeld

xxx Xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx

x. xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx,

x. xx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxx xx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx

x. xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

xxx Xxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxx xx xx xxxxxxxxx.

§ 185 SGB III - Höhe des Insolvenzgeldes

xxx Xxxxxxxxxxxxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx.

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xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx.

§ 186 SGB III - Vorschuss auf Insolvenzgeld

Xxx Xxxxxxx xxxx Xxxxxx xxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx

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Xxx Xxxxxxx xxxx Xxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xxxx.

§ 187 SGB III - Anspruchsübergang für Insolvenzgeld

Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx. xx xxx Xxx. x Xxxx x xxxx xxxxxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx.

§ 188 SGB III - Verfügungen über das Arbeitsentgelt

xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx.

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xxx Xxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx Xxxxxx xxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx.

§ 189 SGB III - Verfügungen über das Insolvenzgeld

Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxx xxxx xxx xxx Xxxxxx xxxxxxx.

§ 189a SGB III - Datenaustausch und Datenübermittlung

xxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx, xxxx xxx xxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx.

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b) Umlage für das Insolvenzgeld

§ 358 SGB III - Aufbringung der Mittel

xxx Xxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxx, xxx Xxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx Xxxx, xxx Xxxx xxxx xxxx Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx Xxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxx xxxxxxxxxx.

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Xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx.

§ 359 SGB III - Einzug und Weiterleitung der Umlage

xxx Xxx Xxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxx xxxxxx Xxxxxx xxxxxx xxxxxxx xxxxxxxx.

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§ 360 SGB III - Umlagesatz

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§ 361 SGB III - Verordnungsermächtigung

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