Beliebt sind Aushilfstätigkeiten, wie Saisonarbeit, Erntehilfe, Urlaubs- oder Krankheitsvertretung, Ferienjob. Der große Vorteil liegt darin, dass in dieser kurzen Zeit beliebig viel Geld verdient werden darf, ohne Sozialabgaben bezahlen zu müssen. Zudem kann der Verdienst pauschal versteuert werden. Nachfolgend lesen Sie alles Wichtige zu der "kurzfristigen Beschäftigung". Dieser Beitrag betrifft die Rechtslage bis zum 30.9.2022.

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1. Was ist eine kurzfristige Beschäftigung?

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a) Die Beschäftigung muss zeitlich begrenzt sein

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Neue Auslegung der beiden Zeitgrenzen

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b) Die Beschäftigung darf nicht berufsmäßig ausgeübt werden

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WICHTIG für Abiturienten und Abiturientinnen

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Aushilfsjob vor, nach oder neben einem Freiwilligendienst

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2. Rahmenvertrag: Kurzfristige oder geringfügige Beschäftigung?

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a) Rahmenvereinbarung für höchstens ein Jahr

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b) Rahmenvereinbarung über mehrere Jahre

Gelegentliche Beschäftigung (= kurzfristige Beschäftigung)

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Regelmäßige Beschäftigung (= geringfügige Beschäftigung)

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3. Wenn Sie mehrere kurzfristige Beschäftigungen ausüben

a) Mehrere Beschäftigungen nacheinander

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Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx,xx XXX xxxxxxxx, xxxxx xxxx "xxxxxxxxxxxxx" Xxxxxxxxxxxxxx xxx x xxx xxx Xxxxx, xxxx xxx Xxxxxxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx .

b) Mehrere Beschäftigungen nebeneinander

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c) Kurzfristige Beschäftigung über den Jahreswechsel hinaus

Xxxxxxxxx xxxxxxx Xxx xxxxxx, xxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx xx. Xxxxxxxx xxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxx xx x.xx. xxxxxxxxxxx xxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxx xxx Xxxx, xxx xxx xxxx Xxxx xxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx.

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4. Kurzfristige Beschäftigung neben anderer Tätigkeit

a) Kurzfristige Beschäftigung neben geringfügiger Beschäftigung

Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx xxx x Xxx. x Xx. x XXX XXx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxx xxx. xx x xxx Xxxxxxxxxxxxxxxxx xxxxxx.

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b) Kurzfristige Beschäftigung neben einem Hauptberuf

Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, x.X. xxx Xxxxxxx xxxx Xxxxxxx, xxxxxxxxx. Xxxx xxxx Xxxxxxxxx:

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Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

5. Pauschalbesteuerung bei kurzfristiger Beschäftigung

Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxx xxx Xxx. x XXxXx.

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6. Pauschalbesteuerung bei Aushilfstätigkeit in der Land- und Forstwirtschaft

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Was sind typisch land- und forstwirtschaftliche Arbeiten?

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Xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x x xxxx xxxx x xx xxx XXXxXxxxxxx x xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. "Xxxxx xxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxx. Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx xx xxx Xxx. x XXxX xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxx xxx xxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx, xxx xxx xxxx xxx xxx xXxxxxxxxXxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxxxx xxxx Xxxxxxxxxxxx, xxx xxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xXxxxXxxxxxx xx xxxxx Xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx xxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxx xxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxx xx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxxx: Xxxxx xx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.

Was ist eine land- und forstwirtschaftliche Fachkraft?

Xx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx, xxxxxx xxx xxx Xxx xxx Xxxxxxxxxx xx, xxx xx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

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Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxx xx Xxxxxxx Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

7. Individualbesteuerung nach der Lohnsteuerabzugsmerkmalen

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xXXXxXXx xx Xxxxxxxx: Xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

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a) Bei befristeter Nebentätigkeit weniger Lohnsteuer und mehr Nettolohn

Xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx, xxxx xxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxxxxxx xxxxxx Xxx xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxxx xx Xxxxxxxxxx.

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8. Kurzfristige Beschäftigung bei Arbeitslosen

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9. Was der Arbeitgeber beachten muss

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a) Aufzeichnungspflicht seit 2015

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b) Ab 2022: Meldepflicht über Krankenversicherungsschutz

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AKTUELL: Verschärfungen für Arbeitgeber zum 1. August 2022

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Änderungen des Nachweisgesetzes

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Änderungen im Teilzeit- und Befristungsgesetz (TzBfG)

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10. AKTUELL: Besonderheiten während der Corona-Pandemie

a) Jahr 2020

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b) Jahr 2021

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Wie sind die Beschäftigungen zu beurteilen?

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