Midijob: Niedriglohn-Beschäftigung mit Gleitzone bis 30.6.2019

Über 1,3 Millionen Arbeitnehmer üben einen Midijob aus. Das ist ein Beschäftigungsverhältnis mit einem Monatsverdienst zwischen 450 EUR und 850 EUR. Wegen Überschreitens der Minijob-Grenze von 450 EUR besteht Versicherungspflicht in der Renten-, Arbeitslosen-, Kranken- und Pflegeversicherung. Doch in dieser sog. Gleitzone werden die Sozialabgaben nach einer besonderen Berechnungsformel ermittelt, nämlich von einer ermäßigten Bemessungsgrundlage. Diese Vergünstigung hat aber auch wieder ihren Preis: Sie ist sehr kompliziert zu berechnen. Achtung: Zu den Änderungen ab 1.7.2019 beachten Sie bitte Punkt 11 sowie den Beitrag Midijob: Niedriglohn-Beschäftigung im Übergangsbereich ab Juli 2019 .

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1. Welche Sonderregelung gilt für die Gleitzone?

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2. Wie die ermäßigte Bemessungsgrundlage ermittelt wird

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3. Welche Sozialabgaben Arbeitgeber und Arbeitnehmer zahlen müssen

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Keine Versicherungspflicht in einzelnen Versicherungszweigen

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Sozialleistungen in der Gleitzone

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4. Wenn mehrere Beschäftigungen ausgeübt werden

a) Midijob neben einem Hauptberuf

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b) Midijob neben einem Minijob

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c) Mehrere Midijobs

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d) Mehrere Minijobs

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5. Wie der Midijob besteuert wird

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Wenn Sie mehrere geringfügige Beschäftigungen ausüben

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6. Aufstockungsoption für den Arbeitnehmer

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7. Umlagen nach dem Aufwendungsausgleichsgesetz

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8. Steuervorteil für Midijobs in Privathaushalten

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9. Gehaltsumwandlung für eine betriebliche Altersversorgung

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10. Vorteil für privat Krankenversicherte

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11. Änderungen ab 1. Juli 2019

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