Betreuung von Kindern: Regeln für Tagesmütter und Tagesväter

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1. Kindertagespflege nach §§ 22, 23 SGB VIII (Tagesmütter oder Tagesväter)

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Tagespflegeperson für Kinder ist sozialversicherungspflichtig

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2. Einkommensteuer

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a) Gewinnermittlung

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b) Betriebseinnahmen

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c) Betriebsausgaben

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d) Einkommensteuervorauszahlungen

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e) Zuschuss zur Unfall-, Alters-, Kranken- und Pflegeversicherung

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f) Investitionszuschüsse

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g) Mietzuschüsse

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h) Sonderausgaben

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i) Kinderbetreuung als Minijob

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3. Rentenversicherung

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4. Kranken- und Pflegeversicherung

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a) Beitragsfreie Familienversicherung

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b) Freiwillige Krankenversicherung

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XXXX:xxxxxxXxx x.x.xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx. Xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxx xx Xxxx xxxx xxxxxxxxx x.xxx,xx XXX xx.xxx XXX : xx x xxx. Xxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxx,xx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx,xx XXX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx xxx Xxxxxx x xxx x xxxxxx xxxxxxxxxx xxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

xx xxx XXX X x Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx

c) Private Krankenversicherung

Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx.

Xxx Xxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxx xxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xXxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxx Xxxxxxx xxx xxx xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxxx xxx xx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xx xxxxxxx.

5. Arbeitslosenversicherung

Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx Xxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxx xxxxxxxxxx xx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxx xxxx xxx XXX XXX xxxxxxx xxxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxx xxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx:

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Xxx Xxxxxxx xxx xxxx xxxxx: Xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxxxxxx x xxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx Xxx xxxxx xxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx XX xxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxx, xx xxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx Xxxxxx xxxxx xxxxxx.

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxxx x Xxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx x Xxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xx Xxxxxx xxx xx xx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxx. Xxx xxxxx xx Xxxxx xxx xxx xxx xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx xxxxxxx xxx, xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxx. Xx xxx xx. Xxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx X, xx xxx xx. Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxx xxxxx xx Xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

6. Unfallversicherung

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx x.x.xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xXXXXx xxx x.xx.xxxx xxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx XXX XXXx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xXxxxxxxxxxxxx.

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7. Umsatzsteuer

Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x XXX XXXX xxxxxxxx xxxx xxx x Xx. xxx XXxXx. Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxx "xxxxxx", xxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxxx.

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8. Arbeitslosengeld II: Anrechnung der Vergütungen

Xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx xx XXX XXXXx xxx xxx Xxxxxxxxxxx xxx xx XXX XXXXx. Xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxx xx xxxxxxx, xx xxx xx xxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxxx Xxxxxxxx: Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxx xx XXX XXx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXX XXXX. Xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxx:

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9. AKTUELL: Betriebsausgaben-Pauschale in der Coronazeit

Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxx XXX xx Xxxx xxx Xxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx.

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