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1. Was ist eine kurzfristige Beschäftigung?
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a) Die Beschäftigung muss zeitlich begrenzt sein
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Neue Auslegung der beiden Zeitgrenzen
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b) Die Beschäftigung darf nicht berufsmäßig ausgeübt werden
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WICHTIG für Abiturienten und Abiturientinnen
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Aushilfsjob vor, nach oder neben einem Freiwilligendienst
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2. Rahmenvertrag: Kurzfristige oder geringfügige Beschäftigung?
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a) Rahmenvereinbarung für höchstens ein Jahr
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b) Rahmenvereinbarung über mehrere Jahre
Gelegentliche Beschäftigung (= kurzfristige Beschäftigung)
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Regelmäßige Beschäftigung (= geringfügige Beschäftigung)
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3. Wenn Sie mehrere kurzfristige Beschäftigungen ausüben
a) Mehrere Beschäftigungen nacheinander
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b) Mehrere Beschäftigungen nebeneinander
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Xxxx Xxxxxxxx xxxxxxxx xxx x.x. xxx xxx xx.x. xxxxxxxxx xx Xxxxxxxxxxxxx "Xxx xxxxxxxx Xxxxxxxx" xxx xx xxxxxxx Xxxxx xxx Xxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxx "Xxx xxxxxxx Xxxxxxx". Xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx x xxxx xxxx xxxxxxx xxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxx xxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx.
c) Kurzfristige Beschäftigung über den Jahreswechsel hinaus
Xxxxxxxxx xxxxxxx Xxx xxxxxx, xxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx xx. Xxxxxxxx xxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxx xx x.xx. xxxxxxxxxxx xxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxx xxx Xxxx, xxx xxx xxxx Xxxx xxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx.
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Xxxxxxxx x:
Xxxx Xxxxxx xxxxx xx x.xx. xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxx. Xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx xxx xx.x. xxx Xxxxxxxxxxx xxxxxxxxx.xxxxxxXxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx x.x. xxx xxx xx.x. xxxx Xxxxxxxxxxxxxx xxxxxxxxx.
Xxx xx x.xx. xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx.
Xxxxxxxx x:
Xxxx Xxxxxxxxxxxxxxxxx xx x.xx. xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xxx. Xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx xxx xx.x. xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx x.x. xxx xxx xx.x. xxxx Xxxxxxxxxxxxxx xxxxxxxxx.
Xxx xx x.xx. xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxx. xxxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxx xxxx xxx xxxx Xxxxxx xxxxxxxxx xxx.
4. Kurzfristige Beschäftigung neben anderer Tätigkeit
a) Kurzfristige Beschäftigung neben geringfügiger Beschäftigung
Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx xxx x Xxx. x Xx. x XXX XXx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxx xxx. xx x xxx Xxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxx:
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Xx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx X xxx x Xxxxxx xxxxxxxx xxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx X xxx xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx.
Xxxxx Xxx xx Xxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxxxxxxx, xxxx xxxxxxxxxxx, xxxx xx xxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.
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b) Kurzfristige Beschäftigung neben einem Hauptberuf
Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, x.X. xxx Xxxxxxx xxxx Xxxxxxx, xxxxxxxxx. Xxxx xxxx Xxxxxxxxx:
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Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.
5. Pauschalbesteuerung bei kurzfristiger Beschäftigung
Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxx xxx Xxx. x XXxXx.
Xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxx.
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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 xxx 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. Xxxx xxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx.
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Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx x xxxxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxx xxxxxx xxxxxx.
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6. Pauschalbesteuerung bei Aushilfstätigkeit in der Land- und Forstwirtschaft
Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx x x xxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx xxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.
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Was sind typisch land- und forstwirtschaftliche Arbeiten?
Xxx xxx xxx xxxxxx Xxxxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxx xxxxxxxxx, xxxxxxxx xxxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxx. Xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx x xxxx xxx XXX x xxxxxx xxxx xxx, xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxx:
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Xxxxxx: Xxxxx xx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.
Was ist eine land- und forstwirtschaftliche Fachkraft?
Xx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx, xxxxxx xxx xxx Xxx xxx Xxxxxxxxxx xx, xxx xx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:
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7. Individualbesteuerung nach der Lohnsteuerabzugsmerkmalen
Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xXXXxXXx xx Xxxxxxxx: Xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.
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Xxxx Xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxx xxx Xxxxx xxxxxxxxxxx xx Xxxxxxx
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- xxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx.
a) Bei befristeter Nebentätigkeit weniger Lohnsteuer und mehr Nettolohn
Xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx, xxxx xxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxxxxxx xxxxxx Xxx xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxxx xx Xxxxxxxxxx.
Xxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx XX xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxx, xxx xxxx xxxxxx xxxx xxx Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxx xxxxx Xxxxxx x.xxx XXX xxxxxxxx, xxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxx xxxxxx xxx xxxxx Xxxxx x.xxx XXX xxx xxxxx xx.xxx XXX xx Xxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxxxx xxxx x.xxx XXX Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.
Xxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxx Xxxx xxx xxxxxxx Xxxxxx xxxxxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. Xxx Xxx, xxx xxx Xxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx,
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Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxx.
8. Kurzfristige Beschäftigung bei Arbeitslosen
xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx X xxxx Xxxxxxxxxxxxxxxx XX xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxxx xxxxx "Xxxxxxxxxxxxxxxxx" xxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx. Xx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
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Xxxxxxxx:
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9. Was der Arbeitgeber beachten muss
Xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxXxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXX XXx.
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a) Aufzeichnungspflicht seit 2015
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b) Ab 2022: Meldepflicht über Krankenversicherungsschutz
XXXXXXX xxxx x xxxxxxxxx xxx xxxxxxx xxxx xxxxxxxx x xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx:
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AKTUELL: Verschärfungen für Arbeitgeber zum 1. August 2022
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Änderungen des Nachweisgesetzes
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Änderungen im Teilzeit- und Befristungsgesetz (TzBfG)
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10. AKTUELL: Besonderheiten während der Corona-Pandemie
a) Jahr 2020
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xxx xx.x.xxxx.
b) Jahr 2021
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Wie sind die Beschäftigungen zu beurteilen?
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