Bei der geringfügigen Beschäftigung geht es zwar nur um "kleines" Geld, doch die Regelungen dazu sind eine wahre Wissenschaft geworden. Hier erfahren Sie weitere Einzelheiten und Besonderheiten. Dieser Beitrag behandelt die Rechtslage bis Ende September 2022.

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1. Überschreiten der Arbeitslohngrenze

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a) Gelegentliches planmäßiges Überschreiten der Arbeitslohngrenze

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b) Gelegentliches und unvorhersehbares Überschreiten der Arbeitslohngrenze

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2. Rentenversicherungsoption beim Arbeitnehmer

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3. Erhöhte Einkommensgrenze bei Familienversicherung

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4. Besonderheiten bei Arbeitslosen

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Bezieher von Arbeitslosengeld I

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Bezieher von Arbeitslosengeld II

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5. Besonderheiten bei Übungsleitern, Ausbildern, Erziehern usw.

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6. Besonderheiten bei Studenten und Praktikanten

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a) Jobben während des Studiums

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b) Ableistung eines Zwischenpraktikums

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c) Ableistung eines Vor- oder Nachpraktikums

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Praktikum gegen Arbeitsentgelt

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Praktikum ohne Arbeitsentgelt

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7. Besonderheiten bei Rentnern

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8. Besonderheiten bei Beamten

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a) Der Beamte übt eine geringfügige Nebenbeschäftigung aus

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b) Der Beamte übt mehrere geringfügige Nebenbeschäftigungen aus

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c) Der Beamte übt eine geringfügige und eine nicht geringfügige Nebenbeschäftigung aus

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9. Besonderheiten bei Auszubildenden

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10. Sozialversicherungsausweis bei geringfügig Beschäftigten

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11. Gehaltsumwandlung für betriebliche Altersversorgung

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12. Die Minijobrente für Minijobber

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13. Abfindungen bei Minijobbern definitiv steuerpflichtig

Xx xxx Xxxxxx xxxxx xx xxxxxxxxxxxx xxx, xxxx xxxx XxxxxXxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x x xxxxx xx xxx Xxx. x XXxXx xxxx xxx xx x xxxxx xx xxx Xxx. xx XXxXx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. "Xxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx" xX xxxx XXxX xxxxx. Xxx xxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxx.

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14. Flexible Arbeitszeitregelungen, Wertguthabenvereinbarungen

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx. Xxxx xxx x.x.xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

15. Mutterschaftsgeld für Minijobber

Xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xx xxx XXX xxx Xxxxx xxxxxx xxxxxxxx xxx xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxx xxx xxxxxx Xxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxx, xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxx Xxxxxxxxx:

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16. Arbeit auf Abruf

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