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 ab Oktober 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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c) Sonderfall Schwankendes Arbeitsentgelt

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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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  • Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx XXX, xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx x xxxxxx xxx Xxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxxx x xxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxxxx x.xxx xxxx xx.x.xxxx: x.xxx XXXx, xxxx xxx Xxxxxxxx xxx xxx. xxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXX X, xx xx Xxx. x Xx. x XXX XXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxx xxxxx Xxxxxxxxxx

c) Ableistung eines Vor- oder Nachpraktikums

Xxxxxxxxxxxx, xxx xxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx xxxx Xxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx xxx x Xxx. x Xx. x xxxx xx x Xxx. x Xx. xx XXX Xx xx x Xx. x XXX XX, xx xx Xxx. x XXX XXXx.

Praktikum gegen Arbeitsentgelt

Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xx xxxxxx.

Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxx XXX, xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xx xxxxxx. Xxx xxxx xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx xxxx Xxxxxx xxxxxx, xxxx xx xxxxxxx xxxx xxxx xxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxxxxxxxxx.xxx XXX, xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

Praktikum ohne Arbeitsentgelt

Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxx xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxXxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxx xxxxxxx Xxxxxxxx xx Xxxxx xxx x x xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xx. x XXX XXx xx xxx XXX XXXx.xxxxxx

Xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxx xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx x Xxx. x XXX Xx. Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx XXX xx Xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxx xxxxx Xxxxxxxxxx

7. Besonderheiten bei Rentnern

Xxxxxxx, xxx xxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx, xxxxx Xxxxxxxx xxxxx xx Xxxxx, xxx xxx xxx xx. Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXX XXx.

Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x xxx xx XXX XXx. Xxx xxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxx. Xxxx xxxxx xxx xxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXX XXx.

Xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXX XXx. Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xx. Xxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xx Xx. x xxx xx xxx Xxx. x XXX XXXx. Xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x xxx xx xxx XXX Xx. Xxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx Xxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx.

8. Besonderheiten bei Beamten

Xxxxxx, Xxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXX Xx xx x Xxx. x Xx. x XXX XXx xx xx Xxx. x Xx. x XXX XXXx. Xxx xxxx xxxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx

  • Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx x xxxxxxx x xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx XXX xxxxxxxx.
  • Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxx. xxxxxxxxxx x xxxxxxxxxx xxx xxx x Xxx. x XXX Xx.

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxx xxx Xxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx Xxxxxx, xxxx Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx, xx xxxxxxx, xx Xxx

  • xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xx,
  • xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xx,
  • xxxx xxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xx.

a) Der Beamte übt eine geringfügige Nebenbeschäftigung aus

xxxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx x xxxxxxx x xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx, xxxxxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxx. x xxxx xx XXX XXx.
  • Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxx xxxx xxx x Xxx. x Xx. x XXX Xx. Xxxx xxxxxxxx Xxxxxx, Xxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx.
    Xxx Xxxxxxxxxxxxxxx xxx xx x xxx. x x xxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxx, xxxx Xxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxx xxxx xxx xxxx XXX Xx.

Xxxxxxxx:
Xxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxx XXX xx Xxxxx.
Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x xxxx x xx xxxxx xxx Xxxxxxxxxxxxxx xxx x x xxxxxx. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx, xx xxx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxx.

b) Der Beamte übt mehrere geringfügige Nebenbeschäftigungen aus

Xxxxxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx x Xxx. x XXX Xx. Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx.

  • Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx Xxx xxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xXxxxxxxx xx.
  • Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xXxxxxxxx xx.

Xxxxxxxx x:
Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxx X xxx. Xxxx Xxxxxxxxxxx X xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXXx xxxx Xxxxxxxxxxx X xxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX.
Xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxx X xxxxxxx xx xxxx xxxxxxx xx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx X xxx X xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx.

Xxxxxxxx x:
Xxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxx X xxx. Xxxx Xxxxxxxxxxx X xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXXx xxxx Xxxxxxxxxxx X xxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX.
Xxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxx X xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxx X Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxxxx xx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxx xx Xxx. x XXX XXXx.

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

xxxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxx:

  • Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx x Xxx. x XXX Xx.
  • Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx x xxx xxxxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx x xxxxxx Xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxxx Xxx xxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx x:
Xxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxx X xxx. Xxxx Xxxxxxxxxxx X xxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXXx xxxx Xxxxxxxxxxx X xxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX.
Xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxx X xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx.
Xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx X xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxx.

Xxxxxxxx x:
Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxx X xxx. Xxxx Xxxxxxxxxxx X xxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXXx xxxx Xxxxxxxxxxx X xxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX.
Xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxx X xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx.
Xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx X xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx, xxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.
Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxXxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx X xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x xxx xx xx xx xxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx.

9. Besonderheiten bei Auszubildenden

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx xxx. "Xxxxxxxxxxxxxxxxxxxxx".xxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx. xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xx Xxxxx. Xxxx xxx Xxxxxxxxx xx xxxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx xxx xx Xxx. x XXX XXx.

Xxxxxxxxxx xxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx x. Xxxxxx xxxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxx xx xxx xxxx xx xxx x. Xxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxx xx xxx Xxxxxx xxx xxxx xxxxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx .

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx x xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, x.X. xxx Xxxxxxx, xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx.

10. Sozialversicherungsausweis bei geringfügig Beschäftigten

Xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx

  • Xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx. Xxxxxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxx.
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  • Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx.

Xx xxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xx Xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx.xxxxxxXxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx:

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxx .

11. Gehaltsumwandlung für 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 xxx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx

  • Xxxxxxxxxx xxxxx xxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx: Xxx xxx xxx Xxxx, xxxx xxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx.xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.
  • Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. XXXX xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, Xx. x.x.x.xx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx.

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

Xxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx,xx xxx x.xxx XXX xx.xx.xxxx xxx xx.xx.xxxx: x.xxx XXXx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx xxx xx.x.xxxx, Xx. x.x.x.xx.

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Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx XXX, xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx xx x xx xxx XXX xxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

12. Die Minijobrente für Minijobber

Xxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxx. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx x xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxxx xxx xxxxxx Xxxx Xxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxx x,xx XXX xXxxxx xxx x,xx XXX xXxxx. Xx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxx Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx x,xx XXX, xx xxx xxx Xxxxxxxxxxxxxxx xxx x x xxxxxxxxxx xxxx.

Xxxx xx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx: xxx Xxxxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx. Xxx xxxx xxxx xx xxxxx xxxxxxxxxxxxxx

Xxxx xxxxxxx: Xxx xxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx: Xxxxx Xxxx xxxxxxx Xxx Xxxxxxxxxxx xxx.

Xx xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx: Xxx xxxxxxx xxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxx XXxxxxxxx. Xxx xxx XxxxxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xx x Xx. xx XXxXx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx: Xx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx x xx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxx "Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx x.X. x xxxxxxxxxxxx" xxx Xxxx xx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx.

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.

Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xX xxx.x XXxXx.

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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 Minijobberinnen

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(1) Nicht selbst krankenversichert

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(2) Selbst krankenversichert

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16. Arbeit auf Abruf

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17. Gleicher Lohn für gleiche Arbeit auch für Minijobber

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