Minijob: Wie Vorsorgeaufwendungen berücksichtigt werden

Bei einer geringfügiger Beschäftigung muss der Arbeitgeber Pauschalbeiträge an die Minijobzentrale abführen, u.a. zur gesetzlichen Rentenversicherung in Höhe von 15 % im gewerblichen Bereich und 5 % im Haushaltsbereich. Die Differenz zum normalen Beitragssatz müssen Sie aus eigenen Mitteln tragen. Hier erfahren Sie, ob und wie die Beiträge als Vorsorgeaufwendungen im Rahmen der Sonderausgaben berücksichtigt werden.

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1. Wie Altersvorsorgeaufwendungen berücksichtigt werden

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2. Wie Rentenversicherungsbeiträge bei Minijobs berücksichtigt werden

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3. Verfahren bei weiterbeschäftigten Rentnern und Pensionären

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