Die Regelungen zur geringfügigen Beschäftigung (Minijobs) sind in ihrer Gesamtheit alles andere als einfach. Aber für Arbeitnehmer sind Minijobs leicht zu verstehen: Damit können sie unkompliziert etwas hinzuverdienen, ohne dafür Steuern und Sozialabgaben bezahlen zu müssen. Die folgenden Erläuterungen sollen Ihnen helfen, die Spielregeln für Minijobs besser zu verstehen und zu Ihrem Vorteil zu nutzen.

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1. Geringfügige Beschäftigung im gewerblichen Bereich

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a) Pauschalabgaben für Sozialversicherung und Steuer

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b) Umlagen für Lohnfortzahlung

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c) Beitrag zur gesetzlichen Unfallversicherung

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d) Überblick

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e) Für Arbeitnehmer: Steuer- und sozialversicherungsfrei

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2. Geringfügige Beschäftigung im Haushaltsbereich

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Xxxxxxx Xxxxx: Xxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx.

a) Geringere Pauschalabgabe für Arbeitgeber

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b) Umlagen für Lohnfortzahlung

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c) Beitrag zur Unfallversicherung

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d) Steuerermäßigung für den Arbeitgeber

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e) Haushaltsscheckverfahren für Haushaltshilfen

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f) Keine Betriebsprüfung in Privathaushalten

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3. Rentenversicherungspflicht mit Befreiungsmöglichkeit

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4. Pauschalbeitrag zur Krankenversicherung

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  • Xxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xXXxXx xxxxx xxxxxxxxx.
  • Xxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx.
  • Xxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxx, xxxxxx xxxxx xxxx xxx x Xxxxxx xxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x Xxxx x XXX Xx. Xxxx xxx Xxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxx Xxxxxxxxx xxx Xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxx xxxx Xxxx Xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xx Xxxxx xxxx xxxxxxxxx x.xxx,xx XXX xxxxx x x.xxx XXXx.

Xxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxx xxx XxxxxXxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx XxxxxXxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xx xxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X xx X xxxx Xx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx XxxxxxxxxxXxxxx xxx xx.x.xxxx, X x X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxx xxx XXX Xx. Xxxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx x Xxxxxx. Xxx xxx xxxxx xxxxxxx Xxxxxx. Xxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx xxxxxxxxx xxx XXX. Xxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxx xxx xxxxxxx xxxxx xxxxxxx xxx XXX xx Xxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx.

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5. Ausüben mehrerer Beschäftigungen

a) Mehrere geringfügige Beschäftigungen

xxxxx Xxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxxx xxx x Xxx. x XXX XXx.

  • Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxx xxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxx. Xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx.
  • Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxx xxx xxx XXX xxx x.x.xxxx: x.xxx XXXx xxxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx. xxx xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxx Xxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxx.

Xxx xxxxxxxxxxxxxx xxx xxx XXXxXxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxx x Xxx. x Xxxx x XXX XXx.

Xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, "xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx" xxx x Xxx. x Xxxx x XXX XXx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxx, xx xxx xxxx xxxxxxx Xxxxxxxx xxxxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxxxx xxxxxx xx xxxxxxxxxxx. Xxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx x Xx. x Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx "x. Xxxxxx xxx xxxxxxxxx xxx XXX XX xxx xxxxxxx Xxxxxxx"x.

XXXXXXX:
Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx Xxxx Xxxxxxxxxx xxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxx xxxxxxxx, xxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxxxx Xxxxxx xxx xxxxxx xxx xxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxx xxxx xxxxxxxxxxxxx xxxxxxx:
x Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xXXXx.

XXXXXXXXX: Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxx xxxxx xxx XXX xxxxxxxxxx, xxxxx xx xxxxxxxxxx, xxxx xxx Xxx xxxxx xxx XXX xxxxx. Xxxx xxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxx XXX xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx. xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx.

Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx x x xxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xx xxxxxxxxxxxx Xxxxxxx xxx. x x xx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxx XxxxxXxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx xxx xx x xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxx xxxxx Xxxxx xxx.

b) Geringfügige und kurzfristige Beschäftigung

Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x Xx. x XXX XXx.

Xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx Xxxxxxxxxxx xxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

xxxxx Xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxx. Xxx xxxxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx, xxxxxx Xxx xxxxx xxxxx xxxxxxxx xxxxxx xxxxx: xx,x x .x. xx x x x,x xx.

Xxxxxxxx:
Xxxx Xxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxx X xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx XXX. Xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxx x.x. xxx xxx xx.x. xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx XXX.
Xx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx X xxx x Xxxxxx xxxxxxxx xxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx X xxx xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx.

Xxxxx Xxx xx Xxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxxxxxxx, xxxx xxxxxxxxxxx, xxxx xx xxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxxx: Xxxxxx Xxx xxxx, xxxx xx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx. xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx Xxx Xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx.

c) Geringfügige Beschäftigung und sozialversicherungspflichtige Haupttätigkeit

Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxx. xxxxx Xxx xxx xxxxxxxxxxx xxxxx Xxxxxxx xxx, xxxx Xxxxxxxxx:

Xxx x xxxxxxxx x Xxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xx xxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xx xxxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxx x Xxx. x XXX XXx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx x.xxx XXX. Xxxxxxxx xxxxxxxx xxx xxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxx XXX xxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

xxxxx Xxx xxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx, xx xxxxxx xxxx x xxx xxxx xxx xxxxxx xxxxxxxxxxxx x Xxxxxxxxxxxxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx. Xxxxx xxxx xxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x XXX XXXx.

Xxxxxxxx:
Xxxx Xxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx XXX. Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxx X xxx xxxxxxxx xxx XXX xxxxx xxxxx xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxx X xxxx xxx XXX.
Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx X xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxx.
Xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxx X xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx.xxxxxx

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxxx.

Xxxxx Xxx Xxxxxx xx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx xxxxx, xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XX xxx xxx xx xxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxxxxx xxx:

  • Xxxx Xxx xxxx xxx Xxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxx xxxxxxxxxx xxx, xxxxx Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx Xxxxxxx xxx, xxxx Xxx xx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. xxxxxxxxx xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxx Xxx xxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx x xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx xxxxx xxxxx Xxx xx xxxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxxxx. xXxxx xxx Xxxx Xxxxxxx xxx xxx XXX Xxxxxxxxx xx Xxxxx xxxx xxxxxx x,xxxx XX xxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx x,xx XXX xxxxxxxxxx.x

 

6. Besteuerung der geringfügigen Beschäftigung

a) Pauschalsteuer von 2 %

Xxx Xxxxxxxxxxxxxx xxx x x xxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xx xxxxxxxxxxxx Xxxxxxx xxx. x x xx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxx xxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx x x xx xxxxxxxxxxxxx:

  • Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx "Xxxxxxxxxxxxxxxx" xxx.
  • Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xx "Xxxxxxxxxxxxxxx" xxxxxxx xxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxx x xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xx. Xxxx xxx xx xx. Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxx xxx x x xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x x.X.x. xx xx Xxx. x XXxXx. Xxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, x XXX xxxxxxx XXXxXxxxxx xxx x.x.xxxx, XX xxxx X. xxxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx x xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx x x xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx.

b) Pauschalsteuer von 20 %

Xxx xxxx xx xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, x. X. xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxXxxxxXxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxx:

Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx xxx xxx Xxx. xx XXxXx. Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xX xxx.x Xxx. x XXxXx.

Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x,x x xxxxxxx x xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx. Xxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxx xx xxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xxx xx x xxx x xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x x x xxxxx xx xxx Xxxxxxxxxxxxxxx, xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. xx XXxXx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx: x.xxx XXXx xx Xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx x.xxx XXX xxxx xxxx: x.xxx XXXx, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxx xxx x.xxx XXX xxxx xxxx: x.xxx XXXx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxx xxx xx x xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, x XXX xxxxxxx XXXxXxxxxx xxx x.x.xxxx, XX xxxx X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxx xxxx: Xxx Xxxxxxxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx X xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxx: Xxxxx xxxxxxxx xxx XxxxxxxXxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX, xxxxxx xxx Xxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx x XXX XX xxxxxxxxx. Xxxxxxx xxxx xxx xxxxx XxxXxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxx XXX xxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx x.X.x. xx x Xxx. x XXX XX xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx xxxxxx XX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

c) Individualbesteuerung nach Lohnsteuerabzugsmerkmalen (ELStAM)

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx x x xxxx xx x xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxxx, xx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xx xxxx xxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx XXX xxxxxx

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x,xx XXX

xx,xx XXX

xx,xx XXX

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x,xx XXX

x,xx XXX

x,xx XXX

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x,xx XXX

XXXXXXXXX: Xxxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx x xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx. Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxx xxxx xxx xx xxx Xxxxxxxxxxxxx X xxx XX Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx Xxx xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxxx: Xx xxx Xxxxxxxxxxxxx XXX xxx XX xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx! Xxxx xxx Xxxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xx. Xxxxx xxxx xxx Xxxxxxxx xxxx xxx xxx.xxx XXX xxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxx.

Xxxx xxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx XX. Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxx XXxXx.

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx: x.xxx XXXx xx Xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx x.xxx XXX xxxx xxxx: x.xxx XXXx, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxx xxx x.xxx XXX xxxx xxxx: x.xxx XXXx xx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxxx XXXxXX xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx xxxxx: Xxxxxx xxx Xxxxxxxxxxxx X xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx XXX xxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xx Xxxxxxxxxxxx XX xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx x.xxx XXX, xx Xxxxxxxxxxxx XXX xxx x.xxx XXX.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxxxx Xxxxx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xx. Xxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xxxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxx xx xxxxxx Xxxxx xxxxxxxxx.

Für Geringverdiener mit Zweitbeschäftigung: Freibetrag eintragen lassen!

Xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XX xxxxxxxx xxx Xxxxxx xxxxxxx xx: Xxxxx xx xxx xxxxxx Xxxx xxxx Xxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx X x X xxx Xxxxxxxxx xx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx.

Xxxx xxxx xxxxxxx Xxx xxxxxxx: Xxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx XXXxXX xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxx

  • Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx, x. X. Xxxxxxxxx, Xxxxxxxxxxxxxxx.
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  • Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxxxx Xxxxxxxxxxxx.

Wechsel zwischen Pauschalbesteuerung und Regelbesteuerung

Xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx, xxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xX xxx.x XXxXx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx xxxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx, x. X. xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx xxx Xxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxx xxx xxx XXX xxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx XX xxxxxxxxxxx xX xxx.x Xxx. x XXxXx.

XXXXXXXXX: Xxxxxxx Xxx xxxx xx xxx xxxx xxxx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxx xxx xxx XXX, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxx xxxxxxxx, xxxx Xxxxxxxxxxx xx Xxxxxxxx xxx xx x.xxx XXX xxxx xxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxx.

Xxxx Xxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx Xxxxxxxxx:

  • Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxx xxx xxx Xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx.
  • Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xX xxx.x Xxx. x XXxXx.

Rentner: Minijob ohne Freigabe der Lohnsteuerabzugsmerkmale ausüben!

Xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx x xxx. xx x xx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxx x x xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx. Xx xxx Xxxxxx xxxx xx xxxx xxxxx xxxxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxx x x xxxxxxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxxx xxxxxxx xxxxx Xxxxxxx xxxxxx xxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxxxxxx xxxx XXX xxxxxxxxxxxxx xxx xxx xxx XXX xxxxx Xxxxxxxxxx xxx xxxx xxxx Xxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxx: Xxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxxx xxxx Xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx x.xxx XXX xx xxx Xxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxx xxxxx xxxx xxxx xxxxxx xx Xxxxxxxxxx Xxxxxxx xxxxxxxxxx!

Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx:

  • Xxx xxx xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxx xxx xx x xx xxx Xxxxxxxxxx.
  • Xxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxx xx xxxxxx Xxxxxx xx xxx Xxxxxxxxxx.
  • Xxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxxxx x xxx Xxxxxxxxxxxx xx xxxx x xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx,x x, xxx. x.xxx XXX, xxx Xxxxxxxxxx xxx xxx XXX xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxx.
  • Xxxxxx xxxx Xxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xx xx Xxxxxx xxx xx x xxx Xxxxxxxxxx.
  • Xxx xxxxx xxxxx xxxxxx xxxx "Xxxxxxx"xXxxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxx xxxx Xxxxx xxx xxx XXX xx xxxxxx Xxxxx xxxxxxxxxxxx.
  • Xxxx Xxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx Xxx xx Xxxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxx xx xxxx xxxxxxxxxx xx,x x, xxxxxxxxxx xxx XXX.
  • Xxxx xxxx xxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxxxxxxxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xx xxxxxxx xxxxx xxx Xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxx xxx. x.xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxx xxxxxx. Xxxx Xxx xxx xxxxx Xxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXXx xxx xxxxxxxx Xxx xxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx x x xxxxx xxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx.

 

7. Minijob beim selben Arbeitgeber der Hauptbeschäftigung

Xxxx x xxxxxxx x xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xx xxx XXX xxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxxx xxxx xxxx xx xxxxxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxxxxxxxx: Xxxx xxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx XxxxxxXxxxxxxxxxxxxxxxxx xxxxxxx.

(1) Steuerlich gilt Folgendes:

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx XXX xxxx xxxx xxxx xxxxxxxx xxx x x xxxx xx x xxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx.

Xxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx, xxxx

  • xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxx
  • xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx, xxx.x.

Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx xxx xxxxXXXxXxxxx xx Xxxxxxxxxx xxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxx.

Xxxxx Xxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx x xxx xxx Xxx xxx Xxxxx xxxxxxxx x xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

(2) Bezüglich der Sozialversicherung gilt Folgendes:

xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx, xx xxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, xx XX xxxxxx.

Xxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxx xxxxxxxxx Xxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

Xxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxx, xxx xxxxxxxxxxx xxxxx, xx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxx, xx xx xxxx xx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxx xx. X. Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxx xxxxxx, xxxx xx xxxx xxxxxxxxx xx xxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxxxx xx xxx xxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, Xx. x.x.x.x.

Xxxxxxxx:
Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx.
Xx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxx. Xxxxxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx.
Xxxxxxxx:
Xxx Xxxx XxxX xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx XxxxXxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxx xx xxx XxxxXxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxx xxx.
Xxx Xxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx XxxX.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx.

Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxx. xxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx. Xxx xxxxx xxxx xx xxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxx xxx x.x.xxxx, xx XX xxxxxx xxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx
x xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx,
x xx xxxxx xxxxxxxx, xxxxxxxx, xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxx,
x xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx
x xxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xx xxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx! Xxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxx xx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xx xxxxxxx xxx xx Xxx.x Xxxx x XXX XXx x xxxx xxxxxxxxxx xxx xxxx, xxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx.

8. Was der Arbeitgeber beachten muss

Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx. Xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx.

Weitere Beschäftigungen

Xxx Xxxxxxxxxxx xxxxxxx Xxx Xxxxx Xxxxxxxxxxxx xxxxxx, xx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxx xxxxxx.

Xxx xxxxxxxxxxxxxx xxx xxx XXXxXxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxx x Xxx. x Xxxx x XXX XXx. Xxx xx xxxxxx Xxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx x x xxxxxxxxx.

Xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, "xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx" xxx x Xxx. x Xxxx x XXX XXx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxx xxx xxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxx, xx xx xxxx xxxxxxx Xxxxxxxx xxxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxxxx xxxxxx xx xxxxxxxxxxx. Xxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx x Xx. x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX:
Xx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxxx:
x Xxxxxxx xxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xXXXx.

Mindestlohn ab 2015

Xx xxx x. Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx x,xx XXX xxxxxx xxx Xxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxx xxx x,xx XXX xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx.

  • Xxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxx xxx xxx XXX xx Xxxxx xxxxxxxx xxxxxx, xxxxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxx xx xxxxxxxxxxxx Xxxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxx.
  • Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxx, xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxx xxx x Xxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxxxx xxx x Xxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx XXX XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx.

Neue Aufzeichnungspflichten für Arbeitgeber ab 2015

Xx xxx x.x.xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxXxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxx Xxxxxx, Xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx x. Xxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxxx, xxx xxxxxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxx xxxx xxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxx xxxx xxxx x,x Xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxx xx XxXxXx.

XXXXXXXXX: Xx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxxxx: Xx xxxxxxxxxx Xxxxxxx xxxxxx xx xxx, xxx xxx Xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxx Xxxx xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx, xxxx

  • Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxx,
  • Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xXxxxxx xxx Xxxxx xxxxx xxxxxxxx xxx
  • xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxXxxxXx xxx xx.xx.xxxxx.
  • Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxx xxx x,xx XXX xx xxx Xxxxxx xxxx xxx xxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xx Xxxxx xxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxx xx xxxx xxxxx xxxx xxxxxxxx. xxx XXX xxx Xxxxx xxxxxxx xxxxx x,xx XXX xxx Xxxxxx xxxxxxx xxxxxxx xx,x Xxxxxxx xxx Xxxxx. Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx, xx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxx xxx Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

  • Xxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx xxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.
  • Xxxxxxxxxx: Xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx XXX xxx xxx XXX xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxx xxxx XXX x xx x xx.xxx XXX : x,xx XXXx.
  • XXX: Xx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx x,xx XXX xxx xxxx xx,x Xxxxxxx xxx Xxxxx. Xxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxx: Xxxx xx xx XxXxX xxxxxxx xxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx, xxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx, xxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxx xx xx.xxx XXX xxxxxxxx xxxxxx.

Xxxxxx: Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx

xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx. Xx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xx xxxxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxx xxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxx Xxxxxx, Xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxx, xxxxx xxxxxx xxx xxxxxx Xxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx. Xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx.

Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxx, x.X. Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxx, xxxxxxxx, xxx Xxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx. Xx xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xx xxxx xxxxxxxxx xxxx, xxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxx xxx xx xx xx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxx xxxxxxx xx xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx.

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Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxx:
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Xxxxxxxxxxx xx Xxxxxxx Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx x Xxxx x

Xxx xxxxxxxxx Xxxxxx:

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