Neben Mini-, Midi-, Aushilfs- und Teilzeitjobs gibt es auch noch Zusatzjobs, besser bekannt als "Ein-Euro-Jobs" oder vornehm im Amtsdeutsch als "Arbeitsgelegenheiten". Hier erfahren Sie Einzelheiten zu diesen Ein-Euro-Jobs und deren steuerlichen Behandlung.

1. Was sind Ein-Euro-Jobs?

Xxx xxxxxxxxxxx Xxxxxxxxx xxxx XxxxXxxxxXxxx xxx xxx "Xxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx" xXxxxx XXx xxx xx.xx.xxxx. Xxx xxxxxx Xxxxxx xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx Xxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxxx xxxxxxx", xxxxxx xxxxxxx xxx XxxxXxxxxXxxx xxx x xxx xx xxx XXX XXx. Xxxxx xxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx

  • xxxxxxxxxxxxx xxxx: Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx. xx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxx, xx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx.
  • xxxxxxxxxxx xxxx: Xxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxxxx, xxxxx xx xxxxxx Xxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xx xx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx x xxx x Xxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx, xxx xxx xxxxxxx Xxx xxxxxxxxx xxxx, xxxx xxx xxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxxx xxxxxx. Xxx xxxx xx xxxxx xx Xxxxx xxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx XX xxxxx xxxx xxxxxxxxxx xxxxxx.

Xxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx. Xxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx XXxXxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x xxx x Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx, xxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxx, xxxxxxx xx xxxx xxxx xxxxx xx xxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX.

Xxx xxx xxx. XxxxXxxxxXxxx xxxxxxx xx xxxx xxxx xx "Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxx XXX XXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xx xxxxx XxxxXxxxxXxx xxx xxxx Xxxxxxxx xxx Xxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx x Xxxx xx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxxxxx xxx xx.xx.xxxxx.

Xxxxxxxxxxx, xxx xxxxxxxxxx xx Xxxxxxx xx xxx Xxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx".

XxxxXxxxxXxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.

Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxx XxxxXxxxxXxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XxxxXX. Xxxx xxxx xxx XxxxXxxxxXxxxxx xxxxx Xxxxxxxxxxxx. Xxx xxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, x XXX xxxxxx.

2. Wie werden Ein-Euro-Jobs steuerlich und sozialversicherungsrechtlich behandelt?

Xxx Xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx.xx.xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx x xxx x Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxx. Xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxx xxxxx.

Xx xxxxxx XxxxXxxxxXxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx

x Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxx xx x Xx. xx XXxXx xxx xxxxx
xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxx xxx xx.xx.xxxx, X xxxx Xx.

x Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx XxxxXxxxxXxxx, x.X. Xxxxxxxxxxx, xxxx xxxxxxxxxx
xxxxxx xxxxx xxxxxxxxx.

x Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xx xxx
xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx XXxX xxxxx xxxxxxxxx xxx.

x Xx xxxxxxx xxxx xxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxXxxx, xxxxxx xxx Xxxxxxxxxxx
xxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx.
xxxxxx Xxxx xxx xxxx Xxxxxxx xxxx xx xxx XXX XX xxxxx xxxxxxxxxxxx.

x Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx. xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxxxx.

Xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxx x Xxx. x XXX XXXx. Xxx Xxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx.

3. Was gilt für einen Mini-Job neben einem Ein-Euro-Job?

Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxx x xxxxxxxxxxx xxx xxxxx XxxxXxxxxXxx x xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxx XxxxxXxx. Xxxxxxxxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx x xxxxxx xxx xxx xxx XxxxXxxxxXxx x xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx xxx XXX xx Xxxxx xxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxxxx xxxxx: Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.xxxxxx

4. Gesetzliche Grundlagen

§ 2 SGB II: Grundsatz des Forderns

xxxxxxxxxXxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.xxxxxxXxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.xxxxxxXxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxx xxxxx xxxxxxxx xxx, xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx.

xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxx xx xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxx, xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx.xxxxxxXxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx.

§ 16d SGB II: Arbeitsgelegenheiten

xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxx xxx, xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx. xxx xxx Xxxx x xxxxxx Xxxxxxxxx.

xxx Xxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxx xxxxx, xxxxx xx xxxxxx Xxxxxx xxxx xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxxxxxx, xxx xxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

xxx Xxxxxxxx xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxx, xxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx, xxxxxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx, xxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx Xxxxxxxxx xxxxxxx.

xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxx, xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx.

xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxx xxxxxx Xxxx, xxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx.

xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxx xxxxxxx xxx xxxxxxxxx xx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxxx. xXxxxxxxxxx xxx Xxxx x xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xx Xxxxxx xxx xx xxxxxx xxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx x xxx x xxxxxxxxx xxxxxxxxx.

xxx Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxx xxx Xxxxxxx xxxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

xxx Xxx Xxxxxx xxxxxx xxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxx x xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. xXxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx.