Minijob: Alles zur geringfügigen Beschäftigung ab Oktober 2022 - Teil 2

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1. Überschreiten der Arbeitslohngrenze

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a) Gelegentliches planmäßiges Überschreiten der Arbeitslohngrenze

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b) Gelegentliches und unvorhersehbares Überschreiten der Arbeitslohngrenze

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c) Sonderfall Schwankendes Arbeitsentgelt

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2. Rentenversicherungsoption beim Arbeitnehmer

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3. Erhöhte Einkommensgrenze bei Familienversicherung

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4. Besonderheiten bei Arbeitslosen

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Bezieher von Arbeitslosengeld I

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Bezieher von Arbeitslosengeld II

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5. Besonderheiten bei Übungsleitern, Ausbildern, Erziehern usw.

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6. Besonderheiten bei Studenten und Praktikanten

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a) Jobben während des Studiums

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b) Ableistung eines Zwischenpraktikums

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c) Ableistung eines Vor- oder Nachpraktikums

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Praktikum gegen Arbeitsentgelt

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Praktikum ohne Arbeitsentgelt

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7. Besonderheiten bei Rentnern

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8. Besonderheiten bei Beamten

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a) Der Beamte übt eine geringfügige Nebenbeschäftigung aus

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b) Der Beamte übt mehrere geringfügige Nebenbeschäftigungen aus

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c) Der Beamte übt eine geringfügige und eine nicht geringfügige Nebenbeschäftigung aus

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9. Besonderheiten bei Auszubildenden

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10. Sozialversicherungsausweis bei geringfügig Beschäftigten

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11. Gehaltsumwandlung für betriebliche Altersversorgung

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12. Die Minijobrente für Minijobber

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13. Abfindungen bei Minijobbern definitiv steuerpflichtig

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14. Flexible Arbeitszeitregelungen, Wertguthabenvereinbarungen

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15. Mutterschaftsgeld für Minijobberinnen

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(1) Nicht selbst krankenversichert

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(2) Selbst krankenversichert

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16. Arbeit auf Abruf

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17. Gleicher Lohn für gleiche Arbeit auch für Minijobber

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