Werte in der Sozialversicherung 2022 und 2023

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1. Renten- und Arbeitslosenversicherung

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Rentenversicherung

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2. Kranken- und Pflegeversicherung

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Beitragsbemessungsgrenze

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Krankenversicherung: Versicherungspflichtgrenze

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Krankenversicherung: Besondere Jahresarbeitsentgeltgrenze

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Krankenversicherung: Neuregelungen seit 2019

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Pflegeversicherung

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Noch einige Infos zum Beitragsabschlag:

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3. Bezugsgröße und Mindestbemessungsgrundlage

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4. Geringfügigkeitsgrenze (Minijob)

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5. Gleitzone und Übergangsbereich (Midijob)

a) Regelung bis zum 30.9.2022

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b) Regelung ab 1.10.2022

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• Xxxxxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx. Xxx xxxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xx Xxx. x xxx xx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx"x.

Xxxxxxx xxxxxxxxxxx xx x.xx.xxxx:xxxxxxxxxxxx

• Xx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxx xx xxxxxx, xxxxxx Xxxxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxXxxxxxxx xxxx xxxxxxxxxx. Xxx xxxxxxxx:
  • Xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxx xxx xxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxx xx.xx.xxxxx xxx. x.xxx XXX xxx x.x.xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xxxxxxxxxxxxx.
  • Xxx "Xxxxxxxxxxxxxxxxxxx" xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx x XXX xxx xxxxxx xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxx xx.xx.xxxxx xxx. x.xxx XXX xxx x.x.xxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xx Xxxxxxx xx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xxx xx xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxx, xxxx xxxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx:

Berechnung der fiktiven beitragspflichtigen Einnahme:

x.xx.xxxx xxx xxx xx.xx.xxxx:xxxxxxXxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxx xxx x.xx.xxxx xxx xxx xx.xx.xxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx:

• Xxxxxxxxxxx xxxx xxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx:
  xx.xxx : xx.xxx x xxxxx x xXxxxxxxxxxxxxx x xxxx
• Xxx Xxxxxx X xxxx xxx xxxxx xxxxxxxxx: Xx xxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxx xx Xxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. xx Xxxxxxx xxxxxxx xxxx xxx xx Xxxxxxx x xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx.
  Xxxxx xxxxxxxx xxx Xxxxxx X xxxx xxx Xxxx xxx x.xx.xxxx xxx xx.xx.xxxx: x,xxxx xxx x : xx,xx xx.

x Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxx: xx,xx Xxxxxxx xXxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xx xx.xx.xxxxx. Xx xxxxx xxxx xx Xxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx,x xx, Xxxxxxxxxxxxxxxxxxxxxxxx xx,x xx, Xxxxxxxxxxxxxxxxxx xx,xx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xx,x x xxxx. xxxxxxxxxxxxx. Xxxxxxxxxxxxx x,x xx. Xxxxx xxxxx xxx. xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x,xx x. Xx Xxxxxxx xxxx xx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx.

Xx x.x.xxxx:xxxxxxXxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx xxx x.x.xxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx:

Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx:
xx.xxx : xx.xxx x xxxxx x xXxxxxxxxxxxxxx x xxxx

Xxx Xxxxxx X xxxx xxx xxxxx xxxxxxxxx:
Xx xxxxxx xxxxxxxx xxx xxxxxx xx x xxxxx xx x xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. xx x xxxxxxx xxxx xxx xx x XXxXxxxxxxxxxxxxxx x xx x XXxXxxxxxxxxxxxxxx x x x Xxxxxxxxxxxxxx. xx x xxxxxxx xxxx xxx xx x x xx x xxxxx Xxxxxxxxxxxxxxx.

X x xx x : xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx,x XX x x,x XX x xx,x XX xx,x XXxX x x,xx XX x xx,xxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxx X xxxx xxx xxx xxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxxxxxxx xxxxx: x,x xx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

Xxxxx xxxxxxxx xxxxxxxxxXxxxxx X x x,xxxxxxxxxxxxx x : xx,xx xx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx x.x.xxxx xxx xx.x.xxxx
• Xxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xx x.xx.xxxx

6. Geringverdienergrenze

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx. xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xx Xxxxx. Xxxx xxx Xxxxxxxxx xx xxxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxx xx Xxx. x XXX XXx.

Xxxxxxxxxx xxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx x. Xxxxxx xxxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxx xx xxx xxxx xx xxx x. Xxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxx xx xxx Xxxxxx xxx xxxx xxxxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX.

7. Familienversicherung

Xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX xxxxx xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXX Xx xx xx Xxx. x Xx. x XXX XXx.

Xxx xxxx xxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx: xxx XXXx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxx XXXx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxx xxx xxx XXX xxxxx xxx xxx XXX.xxxxxxXx Xxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx XXXx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx.

Xxxx xxxx xxx x.xx.xxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxxx xxxxxxxxx xxx XXX xxx Xxxxx. Xxx xxxxx xxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx xxxxx xxxxxxxxx. Xxx xxxxxx: Xxxx xxx x. Xxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xx xxx XXXxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXX X, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx"x.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxx xxxxxx xxx xxx xx.x.xxxx, xxxxxxx xx Xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxx xxx xxxx xxx xxxx, xxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx. Xx xxx x.xx.xxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxx. Xxxx xxxxxxxxXxxxx xxx Xxxxxxxx xxxx xxxx xxx x.xx.xxxx: Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxxxxxxxxxxxxx xxxx. Xxxx xxx x.xx.xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx: "Xxxxxxxxxxxx" xxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxx XXX xxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx xxx XxxxxxxxXxxxxx xxxxxxxx xxxx xxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx x.xxx XXX xxxxx xx Xxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx x.xxx XXX xx Xxxx xxxxxxxxx. Xx xxx xx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxx xxxxxxxx xxxxxx, xx xxxx xxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx x.xx.xxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

8. Hinzuverdienstgrenze bei Rentnern

Xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxx xxxxx xxxx xxx x.xxx XXX xx Xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxxx. Xxxx xxxx xxx. xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxx XxxxxxxXxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx

• xx Xxxxx xxxx: xx.xxx XXX,
• xx xxx Xxxxxx xxxx xxx xxxx: xxxxxxx xx.xxx XXX.

a) Frührentner: Wegfall der Hinzuverdienstgrenze

Xx xxx x.x.xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxx xxx xxx xx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx"x.

• Xxx xxx Xxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxx x xxx xxxxxxx xxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxxx xxxx xx xx xxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxx. Xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxx x xxx xxx xxxx x x.xxx XXX xxx Xxxx xxxxxxxx. Xxxxx Xxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xxx x xxx XXXx. Xxxxxxxxxx xxxx xx xxx x.xx.xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xx Xxxxxxx xxxx xxx xxx XXX xxx Xxxxx.

XXXXXXXXX:xxxxxxXxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxx Xxx xxxx:xxxxxxXXXx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx

b) Erwerbsminderungsrentner: Erhöhung der Hinzuverdienstgrenze

Xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx: xx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxx xx xxxx xxxxxxxxx, xxx Xxx xxxxxx xxxx xxxxxxx. Xxxx Xxxxxxxxx xxx, xx Xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx

• Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x,xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxxx xxxxx: xx.xxx XXX x x,xx x xx.xxx XXX x x,x x xx.xxx XXXx.
• Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx x.xxx XXX xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx x.xxx XXX xxx xxx xxx Xxxxx xxxxxxxxxxx.
• Xxxxx xxxx Xxxxxxxxx xxx x,xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxxx.

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• xxxxxxxxxx Xxxxxxxxxxxxxxxx:xxxxxxxx.xxx XXXxxxxxxxx Xxxx xxxxx xxxxxx xxxxxxx xx.xxx XXX,
• xxxxxx Xxxxxxxxxxxxxxxx:xxxxxxxx.xxx XXXxxxxxxxxxxx xxxxxx x.xxx XXX.

Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxx, xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx"x.

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• Xxx xxxxxxxxxXxxxx xxxxx xxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx: x.xxx XXX x xx x xx.xxx XXX x xxx x xx.xxx XXX xXxxxx xxx. xx.xxx XXX xXxxxx. Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxx, xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.
• Xxx xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx: x.xxx XXX x xx x xx.xxx XXX x xxx xxxxxxxxx.xxx XXX xXxxxx xxx. xx.xxx XXX xXxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx
• Xxxxx Xxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx

9. Sachbezugswerte

Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxx xxxxxx xxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxx xxxxxxxxxx x xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

10. Krankenversicherungsbeitrag für kleine Betriebsrenten und Kapitalbeträge

Xxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xx,x x xxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxx, xxx Xxxx xxx xx x x. Xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xx xxxxxx Xxxxx xxx x,xx x xxxx x,xx x xxxx Xxxxxxxxxx xxxxx xxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx XXX Xx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx x.x.xxxx xxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxxxx xxxx "Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx" xxx xxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX X, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx". Xx Xxxxx xxxx xxxxxx xx xxx,xx XXX xxx Xxxxx.xxxxxxXx Xxxxx xxxx xxxxxxxx xxxxxxxxxxx,xx XXX xxx Xxxxx.

Xxx xxxxxxxx:

• Xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx.
• Xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx,x xx xxx xxx xxxxxx XXxXxxxxxxxxxxxx xxx xxxx Xxxxx xx. x,x x x,x xx xxxxxx.
• Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx, xxxx xxxx xxxxxxxxx xxx "Xxxxxxxxxx": Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx,xx XXX xxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxx xxx XXxXxxxxxx xx xxxxxx Xxxxx xx xxxxxx xx,xx x xxxx x,xx x xxxx Xxxxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx.
• Xxx XxxxxxxxxxxxXxxxxxxx xxxx xxx xxxx Xxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xXXxXx xxxxxxxxxx xxxx. Xxxx xxx x xxxxxxx xxxxxxx x Xxxxxxx, xxx xx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx. Xxx xxxxxx xxxxxxx xxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx XXxXxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxxx XxxxxxxxXxxxxx, xxx xxxxxxxxxxxxxx "XXX xxxxx" xx xxxxxxxxxxxxx Xxxxxx, xxxx xxxxx xxxx xxxx xx xxx XXX xxxxxxxxxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx.
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11. Beiträge: Ausnahmen vom Paritätsprinzip

Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx. Xxxx xx xxxx xxxxxxxx Xxxxxxxxx:

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Xxxxxxx xxxx Xxxxxxx:

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