Durch das Saison-Kurzarbeitergeld sind Beschäftigte des Baugewerbes und des Baunebengewerbes in der Schlechtwetterzeit - vom 1. Dezember bis 31. März - begünstigt. Damit soll erreicht werden, dass die von Arbeitslosigkeit bedrohten Arbeitnehmer im Winter beschäftigt bleiben. Zusätzlich gibt es verschiedene Zusatzleistungen, die im Wege einer Umlage finanziert werden. Die Arbeitnehmerbeiträge zu dieser Winterbeschäftigungsumlage sind als Werbungskosten abziehbar.Dieser Inhalt ist exklusiv für Abokunden zugänglich.
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1. Saison-Kurzarbeitergeld
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2. Zusatzleistungen: Zuschuss-Wintergeld, Mehraufwands-Wintergeld
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3. Winterbeschäftigungs-Umlage
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