Altersteilzeit: Neue Regelungen bei Beginn ab 1.7.2004

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1. Wann Altersteilzeit möglich ist

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Die Altersteilzeit wird vereinbart in der Zeit vom 13.2.1996 bis zum 31.12.2009

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Sie haben das 55. Lebensjahr und noch nicht das 65. Lebensjahr vollendet

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Sie waren in den letzten fünf Jahren mindestens drei Jahre versicherungspflichtig beschäftigt

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Die Arbeitszeit muss um die Hälfte verringert werden

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Die Altersteilzeit sollte für mindestens zwei Jahre vereinbart werden

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Die reduzierte Arbeitszeit muss mindestens bis zum Beginn der Altersrente reichen

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Auch Teilzeitbeschäftigte können Altersteilzeit beanspruchen

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Die Nebenverdienstmöglichkeiten sind begrenzt

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2. Rente mit 67: Vorteil bei Altersteilzeitvereinbarung vor 2007

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3. Wie die Altersteilzeit gefördert wird

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a) Diese Leistungen bekommen Sie vom Arbeitgeber

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Aufstockung des Altersteilzeitgehalts um mindestens 20 % (Aufstockungsbetrag)

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Entrichtung von zusätzlichen Rentenversicherungsbeträgen (Zusatzbeitrag)

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Steuerliche Behandlung der Arbeitgeberleistungen

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b) Diese Leistungen bekommt der Arbeitgeber von der Arbeitsagentur

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c) Diese Leistung bekommen Sie von der Rentenversicherung

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4. Altersteilzeit als Blockmodell

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5. Wie Abfindungszahlungen bei Altersteilzeit besteuert werden

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6. Werbungskosten bei Altersteilzeit

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7. Sozialversicherung bei Altersteilzeit

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a) Krankenversicherung

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In der Freistellungsphase nur ermäßigter Beitragssatz zur Krankenversicherung

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b) Pflegeversicherung

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c) Renten- und Arbeitslosenversicherung

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8. Umwandlung von Wertguthaben auf Arbeitszeitkonten

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