Für Arbeit an Sonn- und Feiertagen sowie in der Nacht werden häufig Zuschläge gezahlt - als Anreiz und als Ausgleich. Bei diesem Mehrverdienst hält sich sogar das Finanzamt zurück und belässt die Zuschläge in bestimmtem Umfang steuer- und sozialversicherungsfrei (§ 3b EStG). Erfahren Sie nachfolgend, worauf Arbeitgeber und Arbeitnehmer achten müssen.

1. Höchstgrenzen für steuerfreie Zuschläge

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2. Basis ist der Stundengrundlohn

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3. Zulage für Dienst zu wechselnden Zeiten

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4. Einzelabrechnung ist zwingend erforderlich

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5. Steuerfreiheit auch ohne belastende Tätigkeiten

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6. Steuerfreiheit ohne Aufzeichnung von Anfangs- und Schlusszeit

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