Minijob: Alles zur geringfügigen Beschäftigung ab Oktober 2022 - Teil 1

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1. Geringfügige Beschäftigung im gewerblichen Bereich

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a) Pauschalabgaben für Sozialversicherung und Steuer

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b) Umlagen für Lohnfortzahlung

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c) Beitrag zur gesetzlichen Unfallversicherung

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d) Überblick

e) Für Arbeitnehmer: Steuer- und sozialversicherungsfrei

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2. Geringfügige Beschäftigung im Haushaltsbereich

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a) Geringere Pauschalabgabe für Arbeitgeber

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b) Umlagen für Lohnfortzahlung

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c) Beitrag zur Unfallversicherung

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d) Steuerermäßigung für den Arbeitgeber

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e) Haushaltsscheckverfahren für Haushaltshilfen

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f) Keine Betriebsprüfung in Privathaushalten

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3. Rentenversicherungspflicht mit Befreiungsmöglichkeit

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4. Pauschalbeitrag zur Krankenversicherung

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5. Ausüben mehrerer Beschäftigungen

a) Mehrere geringfügige Beschäftigungen

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Xxxxxxxxxxxxxx xxxx: Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxx x Xxx. x Xxxx x XXX XXx.xxxxxxXxxx xxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, "xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx" xxx x Xxx. x Xxxx x XXX XXx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxx, xx xxx xxxx xxxxxxx Xxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx x Xx. x Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx "x. Xxxxxx xxx xxxxxxxxx xxx XXX XX xxx xxxxxxx Xxxxxxx"x.

XXXXXXXXX: Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxx xxx XXX xxxxxxxxxx, xxxxx xx xxxxxxxxxx, xxxx xxx Xxx xxxxx xxx XXX xxxxx. Xxxx xxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxx XXX xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx. xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx.

Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx x x xxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xx xxxxxxxxxxxx Xxxxxxx xxx. x x xx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx xxx xx x xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxx xxxxx Xxxxx xxx.

b) Geringfügige und kurzfristige Beschäftigung

Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x Xx. x XXX XXx Xxxxxxx: Xx xxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx.

Xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx x xxxx xxx xxxx xxx Xxxxxxxxxxx xxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

Xxxxx Xxx xx Xxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxx, xxxx xx xxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxxx: Xxxxxx Xxx xxxx, xxxx xx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx. xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx Xxx Xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx.

c) Geringfügige Beschäftigung und sozialversicherungspflichtige Haupttätigkeit

Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxx. xxxxx Xxx xxx xxxxxxxxxxx xxxxx Xxxxxxx xxx, xxxx Xxxxxxxxx:

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx x.xxx XXX. Xxxxxxxx xxxxxxxx xxx xxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxx XXX xxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

xxxxx Xxx xxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx, xx xxxxxx xxxx x xxx xxxx xxx xxxxxx xxxxxxxxxxxx x Xxxxxxxxxxxxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx. Xxxxx xxxx xxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x XXX XXXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XX xxxx X. xxxxx.

Xxxxx Xxx Xxxxxx xx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxxxxx xxx:

• Xxxx Xxx xxxx xxx Xxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx, xxxxx Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx Xxxxxxx xxx, xxxx Xxx xx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. xxxxxxxxx xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.
• Xxxx Xxx xxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx x xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx xxxxx xxxxx Xxx xx xxxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxxxx.xxxxxx

6. Besteuerung der geringfügigen Beschäftigung

a) Pauschalsteuer von 2 %

Xxx Xxxxxxxxxxxxxx xxx x x xxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xx xxxxxxxxxxxx Xxxxxxx xxx. x x xx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxx xxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx x x xx xxxxxxxxxxxxx:

• Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx "Xxxxxxxxxxxxxxxx" xxx.
• Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xx "Xxxxxxxxxxxxxxx" xxxxxxx xxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxx x xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xx. Xxxx xxx xx xx. Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxx xxx x x xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x x.X.x. xx xx Xxx. x XXxXx. Xxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, x XXX xxxxxxx XXXxXxxxxx xxx x.x.xxxx, XX xxxx X. xxxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx x xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx x x xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx.

b) Pauschalsteuer von 20 %

Xxx xxxx xx xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, x.X. xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxx:

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 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.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xxx xx x xxx x xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x x x xxxxx xx xxx Xxxxxxxxxxxxxxx, xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. xx XXxXx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xx Xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxx xxx xx x xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, x XXX xxxxxxx XXXxXxxxxx xxx x.x.xxxx, x XXX xxxxx, XX xxxx X. xxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx x XXX XX xxxxxxxxx. Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx. xxxx Xxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx x.X.x. xx x Xxx. x XXX XX xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx xxxxxx XX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxxx XxxX xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx XxxX xxxxxx xx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxx. Xxx XxxX xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxx. Xxx Xxxxxxxxx xxx xx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxxxxxx xxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx XxxX xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xx xx xxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx Xxxxx xxxx xxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx XX. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXX xxxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx xxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. x XXX XX xxxx xxx xx xx XXX XX. Xxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xx x Xxx. x XXX XX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxxxxxx xxx xx xx x Xxx. x XXX XX xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, x.X. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx, X x X xxxxx X, Xx. xx, x.x.X.x.

c) Individualbesteuerung nach Lohnsteuerabzugsmerkmalen (ELStAM)

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx x x xxxx xx x xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxxx, xx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx x xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx. Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxx xxxx xxx xx xxx Xxxxxxxxxxxxx X xxx XX Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx Xxx xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxxx: Xx xxx Xxxxxxxxxxxxx XXX xxx XX xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx! Xxxx xxx Xxxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xx.xxxxxx

Xxxx xxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx XX. Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxx XXxXx.

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xx Xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxx xxx x.xxx XXX xx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxxxx Xxxxx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xx. Xxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xxxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxx xx xxxxxx Xxxxx xxxxxxxxx.

Für Geringverdiener mit Zweitbeschäftigung: Freibetrag eintragen lassen!

Xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XX xxxxxxxx xxx Xxxxxx xxxxxxx xx: Xxxxx xx xxx xxxxxx Xxxx xxxx Xxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx X x X xxx Xxxxxxxxx xx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx.

Xxxx xxxx xxxxxxx Xxx xxxxxxx: Xxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx XXXxXX xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxx

• Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx, x.X. Xxxxxxxxx, Xxxxxxxxxxxxxxx.
• Xxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.
• Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxxxx Xxxxxxxxxxxx.

Wechsel zwischen Pauschalbesteuerung und Regelbesteuerung

Xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx, xxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xX xxx.x XXxXx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxx xxxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx xxx Xxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx XX xxxxxxxxxxx xX xxx.x Xxx. x XXxXx.

XXXXXXXXX: Xxxxxxx Xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxx xxx xxx XXX,xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xXxxxxxxx: xxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxx, xxxx Xxxxxxxxxxx xx Xxxxxxxx xxx xx x.xxx XXX xxxx xxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxx.

Xxxx Xxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx Xxxxxxxxx:

• Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxx xxx xxx Xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx.
• Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xX xxx.x Xxx. x XXxXx. Xxxx Xxxxxxxx: Xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx xxx xxx xxx xx.x. xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XxXX x.X.x. Xxx. xx Xx. x xxx x xxx x. XXX XXxxxxxXx "xxxxx xxxxxxxx" xxxxxxx.

Rentner: Minijob ohne Freigabe der Lohnsteuerabzugsmerkmale ausüben!

Xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx x xxx. xx x xx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxx x x xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx. Xx xxx Xxxxxx xxxx xx xxxx xxxxx xxxxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxx x x xxxxxxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxxx xxxxxxx xxxxx Xxxxxxx xxxxxx xxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxxxxxx xxxx XXX xxxxxxxxxxxxx xxx xxx xxx XXX xxxxx Xxxxxxxxxx xxx xxxx xxxx Xxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxx: Xxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxxx xxxx Xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx x.xxx XXX xx xxx Xxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxx xxxxx xxxx xxxx xxxxxx xx Xxxxxxxxxx Xxxxxxx xxxxxxxxxx!

Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx:

• Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxx xxx xx x xx xxx Xxxxxxxxxx.
• XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxx xx xxxxxx Xxxxxx xx xxx Xxxxxxxxxx.
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• Xxxx xx xxxxxxxxxxXxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xx xx Xxxxxx xxx xx x xxx Xxxxxxxxxx.
• Xxxx Xxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx Xxx xx Xxxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxx xx xxxx xxxxxxxxxx xx,x x, xxxxxxxxxx xxx XXX.
• Xxx xxxxx xxxxx xxxxxx xxxxxxxxxx"Xxxxxxx"xXxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxxx Xxxxx xxx xxx XXX xx xxxxxx Xxxxx xxxxxxxxxxxx.
• Xxxx xxxx xxxxxxxxxxXxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxxxxxxxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xx xxxxxxx xxxxx xxx Xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxx xxx. x.xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxx xxxxxx. Xxxx Xxx xxx xxxxx Xxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXXx xxx xxxxxxxx Xxx xxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx x x xxxxx xxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx.xxxxxx

7. Minijob beim selben Arbeitgeber der Hauptbeschäftigung

Xxxx x xxxxxxx x xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxxx xxxx xxxx xx xxxxxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxxxxxxxx: Xxxx xxxxxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx XxxxxxXxxxxxxxxxxxxxxxxx xxxxxxx.

(1) Steuerlich gilt Folgendes:

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx xxx x x xxxx xx x xxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx.

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(2) Bezüglich der Sozialversicherung gilt Folgendes:

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8. Was der Arbeitgeber beachten muss

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Weitere Beschäftigungen

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Mindestlohn

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Aufzeichnungspflichten für Arbeitgeber

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