Durch das Saison-Kurzarbeitergeld sind Beschäftigte des Baugewerbes und des Baunebengewerbes in der Schlechtwetterzeit - vom 1. Dezember bis 31. März - begünstigt. Damit soll erreicht werden, dass die von Arbeitslosigkeit bedrohten Arbeitnehmer im Winter beschäftigt bleiben. Zusätzlich gibt es verschiedene Zusatzleistungen, die im Wege einer Umlage finanziert werden. Die Arbeitnehmerbeiträge zu dieser Winterbeschäftigungsumlage sind als Werbungskosten abziehbar.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

x Xxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx.

1. Saison-Kurzarbeitergeld

Xxxxxxx xxxxxx xxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxx xxx xx Xxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx. Xxxx xxx x.x.xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxx xxx xxx xx xxx XXX XXXx.

Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx

x. Xxxxxxxxxxx,

x. Xxxxxxxxxxxxxxxxxxxxx,

x. Xxxxxxxxxxxxxxxxxxx,

x. Xxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x. Xxxxxxxx xxx xxxxx xx xx. Xxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x. Xxxxxxxx xxx xx. Xxxxx. Xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxx x"Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx xx x, xxxx Xxxxxxxxxxxx xxxx Xxxxxx xx x xxx xxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxx xxxx xxxx xxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxx xxx Xxxx xxx, xxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx xxx xxx XXX XXXx.

XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. x XXxXx, xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxxxx xxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx "Xxxxxx X" xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxxx xxxxx Xxxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx.

Xx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx. Xx Xxxxxxx xxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxx xxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xx. xxx xxx xxx. Xxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xx xxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xx xxx xxx. Xxxxxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx.

2. Zusatzleistungen: Zuschuss-Wintergeld, Mehraufwands-Wintergeld

Xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx XXX XXXx:

  • XxxxxxxxxXxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx x x. Xxxxxxxx xxx xx. Xxxxx xXxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxx Xxxxxx x,xx XXX xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx. x,xx XXX xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
  • XxxxxxxxxxxxxXxxxxxxxxx: Xxx xx xxx Xxxxxxx xx. Xxxxxxxx xxx Xxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x XXX xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxx xx Xxxxxxx xx Xxxxxxxx xxx xxxx xx xxx Xxxxxxx xx Xxxxxx xxx Xxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx x xxx Xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx x xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxx.

XXXXXXXXX: Xxx XxxxxxxxxXxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. x XXxXx xxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xX x.x Xxx. x XXxXx.

3. Winterbeschäftigungs-Umlage

Xxx x.x. Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxxx. XxxxxxxxxxxxxxxxxxxxxxXxxxxxx. Xxx Xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxx x.x.xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxx xxxxxxx. Xxxxx xxxx xxxxxxxxx xxx xx Xxxxxxxxxxxxxxx, xx x.xx.xxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx x.x.xxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xx. Xxxxxxxxxx xxx xxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxx xx.x.xxxxx.

  • Xx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx x x xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx x,x x xxx xxx Xxxxxxxxxxxx xxx x,x x xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxxx.
  • Xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx x,x x xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx x,x x xxx xxx Xxxxxxxxxxxx xxx x,x x xx. Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxxx. Xxxx xxx x.x.xxxx xxxxxxxx xxx Xxxxxx xxx xxxx x x xxx xxxx xxx Xxxxxxxxxxx xxx x,x x xxx xxx Xxxxxxxxxxxx xxx x,x x xxxxxxxx.
  • Xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx x,xx x xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx x,xx x xxx xxx Xxxxxxxxxxxx xxx x,x x xx. Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxxx.
  • Xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx x x xxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

Xx xxxx xxx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxx

xxxxxx

Xxxxxx

Xxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxx

Xxxxxxxxxxxxxxxxxx xxx x.x.xxxxx

Xxxxxxx xxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxx

x,xx x
x,xx x

x,xx x

x,xx x

x,xx x
x,xx x
x,xx x

x,xx x

x,x x
x,x x

x,x x

xx

XXXXXXXXX: Xxx xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx xxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xXXX Xxxxxxx xxx x.x.xxxx, X xxxx XxXx xxxx. Xxxxxx Xxx xxxxx Xxxxxxxx xx xxx "Xxxxxx X" xx Xxxxx xxxxx xxxxx "Xxxxxxxx Xxxxxxxxxxxxxx" xxx.

XXXXXXX: Xxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxx, xx xxx xxx XxxxxxxxxXxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx xXxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxx xxxxxxx Xxx xxxx xxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxx.

XXXXXXXXX: Xxxxxxx Xxx xxxx xxx xxx XXX Xxxxxxxxx: Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xx xxxxxx, xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, Xx. xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxx X. xxx:

"Xxx Xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxx, Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxx xxxx xxx x Xxx. x Xxxx x XXxXx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx, xxxx xx xxx Xxxxxxxxxxxxxx xxx x XXxXx xxxxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxx Xxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx xxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx, xxxxxxx xxxx xx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xx xxxxxx, xxxxxxxxxxx xxxxx, xx xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxx xxxxxx Xxxxxxxx."

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!