Bei Überschreiten der Minijob-Grenze von 450 EUR monatlich besteht Versicherungspflicht in der Renten-, Arbeitslosen-, Kranken- und Pflegeversicherung. Doch im anschließenden Übergangsbereich bis 1..300 EUR ab dem 1. Juli 2019 werden die Sozialabgaben für die Arbeitnehmer von einer ermäßigten Bemessungsgrundlage berechnet. Rechtsgrundlage hierfür ist das "RV-Leistungsverbesserungs- und -Stabilisierungsgesetz" vom 28.11.2018.

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1. Neuregelungen beim Midijob ab 1.7.2019

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2. Die Sonderregelung im Übergangsbereich

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Ausnahmen von der Midijob-Regelung

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3. Wie die ermäßigte Bemessungsgrundlage ermittelt wird

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Gelegentliches Über- oder Unterschreiten im Übergangsbereich

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4. Welche Sozialabgaben Arbeitgeber und Arbeitnehmer zahlen müssen

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Keine Versicherungspflicht in einzelnen Versicherungszweigen

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5. Vorteil bei der Rentenversicherung

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6. Vorteil bei Altersteilzeit und Zeitwertkonten

Xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx XXX xxxxx. Xxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx xx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxx xxx XXX, Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

  • Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx XxxxxxxxXxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxx xxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx, xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxx Xx.
  • Xxx Xxxx: Xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xx xxx x Xxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxx xxx xxx XXX xxx. xxx XXX. Xxx Xxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx x.xxx XXX xxxxx. Xxx xxxx xxxx xxxx, xxxx xxxxxx xxx Xxxxxx xxxxxx xxx xXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx xx.x.xxxx, Xxxxxxxxx x.x.x.xx.

Xx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx xxx xx XxxXXXx. Xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxxxxx xx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxx: Xxxxxxxx xxx xxxxxxxxxxxx XXXxXxxxxxx xxx xx.x.xxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx: Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXX XX Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx xx.X. xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xx x.x.xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx x.xxx XXX xxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx.

Xxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx x.xxx XXX xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx xxxx xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxxx.

Xxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx.X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxx xxxxxx xxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxx Xxx. x XXX X xxx xx xxx Xxx. x XXX XX xxx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xx xxx XXX XXXx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx xxxx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx.

Xxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxx xxxxxxx xxx x Xxxxxx, xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx xxx, xx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx. Xxx Xxxxxxx: Xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXX Xx.

7. Vorteil bei Gehaltsumwandlung für eine betriebliche Altersversorgung

Xxx Xxxxxxxxxxxx xxxxx Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx Xxxxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxx xxxxx xxxx xxxx xxxx Xxxxxxxxxx xxx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx XXX xxx x.xxx XXX xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx xxx xx.xx.xxxx, Xx. x.x.x.xx.

  • Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xx Xxxxx xxxx xxx Xxxxxx xxx x.xxx XXX xx Xxxx xxx. xxx XXX xxx Xxxxx xxx x Xxx. x Xxxx x Xx. x XxXX, xx xx Xxx. x Xxxx x XXX XXx.
  • Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx x xxxx Xxxxxxx xx xxxxxxxxxxx Xxxxx x xxx Xxxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx.
  • Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx XXXxXxxxxx, xxxx xxx xxx Xxxxxxx xxx Xxxxxxx, xxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxx xxxx xxx xxxx xxx Xxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx x xxxxxx xxx xxxx Xxxxxxx x xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xx Xxxxx xxx xx x xx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx XXX, xxxxx xxxxx xxxxx xxx XxxxxxxxXxxxxx xxx xxx XXX xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxx xxx xxxx Xxxx Xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxx xx x xx xxx XXXx xx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx XXX xxx. xx x xxx xxx XXXx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx XXX xxxxxxxx.

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx XXXxXxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx Xxxxxxx xxx, xxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx!

8. Wenn mehrere Beschäftigungen ausgeübt werden

Mehrfachbeschäftigung

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxxx. xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxx x

xX x xxx x xxx.xxxxxx.xxx x xxxxx x xxxxxxx.xxx x xxxxx x Xx x xXXX x xxxxx x XXX

Xxxxxxxxxxxxxxx

xx XXX x Xxxxxxxxxxxxxxx, XXX x Xxxxxxxxxxxxxxx

Zwei Minijobs

Xxxx Xxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxx xxxxx xxx XXX xxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxx xxx xxx XXX, xxxxx xxxx xxx Xxxxxx xxx x xxx XXX xxxxxxxxxxxxxx xxxx, xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xx Xxx. x XXX XXx.

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

Midijob neben einem Hauptberuf

Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx xxx x.xxx XXX xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxxxxxx, xx xxxx xxx XxxxxxxxxxxXxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx xxxx.

xxxxx Xxx xxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. xxx Xxxxxxx, xxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxx XxxxxxxxxxxXxxxxxxx xxxxxxxxxx xxx.

Midijob neben einem Minijob

xxxxx Xxx xxxxx Xxxxxxx xxxxxxxx xxx xxx x.xxx XXX xxx xxxxx Xxxxxxx xxxxx xxx XXX xxx, xxxxxx xxx "xxxxx" xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xx x xxx. x xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx x xxx xx x xx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxx.

Mehrere Midijobs

xxxxx Xxx xxxxxxx Xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx x xxxxXXXxXxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx XxxxxxxxxxxXxxxxxxx xxxxx xxxxxxxxx xxxxxx.

9. Wie der Midijob besteuert wird

Xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx xxx x xxx XXX xxx xxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxx Xxxxxxxxxxx. Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx, xxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx XXX xx Xxxxx xxxx xxxxxxx xxxxxx:

  • xx Xxxxxxxxxxxx X: xx,xx XXX Xxxxxxxxxx, x XXX Xxxx xxx x,xx XXX Xxxxxxxxxxxxx xx xx.
  • xx Xxxxxxxxxxxx XX: xx,xx XXX Xxxxxxxxxx, x XXX Xxxx xxx x,xx XXX Xxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx x xxx XXX xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx, xxxx Xxxxx xx, xx Xxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx x,xx XXX xxxxxx XxXx, xxxx Xxxxx xxx xx Xxxxxxxxxxxx x xxx x xxxxxxxx xxx Xxxxxxxxxx xx XXX xXxXx x,xx XXX, xxxx Xxxxx.

Xx Xxxxxxxxxxxxxxxx X xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx XX xxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xx xxxxx x xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxx XX xxxx xxxxx xx Xxxxxxxx, xxxx xxxx Xxxx xxxxx xxx XXX xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx xx Xxxxxxxxxxxx X

XxxxxXxxxxxxx xxxx

Xxxxxxxxxxxx

Xxxxxxxxxxx

Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx

Xxxxxxxxxx xxxx Xxxxxxxxxxxx X

Xxxxxxxxxxxxxxxxxxxxx

xxx. Xxxxxxxxxxxxx xx x xxx xx,xx XXXx

Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx,xx XXXx

xxx,xx XXX

.x. xx,xx XXX

.x. x,xx XXX

.x. x,xx XXX

.x. xx,xx XXX

xxx,xx XXX

x

x

x

x xxx,xx XXX

Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

Xxxxxxxxxxxx xxx Xxxxxxxxxxxx

x xxx,xx XXX

xxxxxx

x xxx,xx XXX

Wenn Sie mehrere geringfügige Beschäftigungen ausüben

xxxxx Xxx xxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxx xxxxx xxx XXX, xxxxxxxxx xxxx xxxxx xxx XXX, xxx, xxxxx xxx Xxxxxxxxxxxxxx xxx x x xxxxxx xxxxx xxxx xx Xxxxxxxx. Xxxx xxxxx xxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xxxx x xx. xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx XXX, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xx Xxxxxxx xxx x.xxx XXX xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxx xxxx xx xxxxxx Xxxx Xxxxxxxxx:

Xxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxx XXX Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x x xxxxx xxxxxxxx, xxxx Xxxxxxxxx:
x Xx x. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx.
x Xx x. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xx x xxxxxxxx xxxxxxxxxx xxx xxx Xxx. xx 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 xx Xxxx 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. Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx

Xxx Xxxxxxxxxxxxxx xxx xx x xxxx xxx Xxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xx Xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxx Xxxxxxxxxx xxx xxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX xxxx X. xxxx.

Xxxxxxxxxx xxx xx xxxx xxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxxxx. Xxxx xxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx XX.

10. Umlagen nach dem Aufwendungsausgleichsgesetz

Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx Xx xxx Xxx. Xxxxx xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxx xxxxxx xx xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx.

Xxx Xxxxxxxxxx xxxx xxx Xxxxxx Xx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

Xxx Xxxxx xxx xxx, xx xxx Xxxxxxx xxxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

  • Xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx.
  • Xx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx x xxx XXX xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxx xxx Xxx xxx XxxXxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxx xxx x.xxx XXX xxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx Xxxxxxx x xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxx xxx XxxXxxxxxx xxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxx Xx xxx Xx.

Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxx, xxx. Xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxx Xx x,xx Xxxxxxx.

xXxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxx xxx Xxx. x XXX XXXx. Xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxx xxx xxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx xxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx.

11. Steuervorteil für Midijobs in Privathaushalten

Xxx xxx "xxxx Xxxxx" xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xx xx.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx.

Xxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx.

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