Midijob: Niedriglohn-Beschäftigung im Übergangsbereich ab 1.10.2022

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1. Regelungen beim Midijob 1.10.2022 - 31.12.2022

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Weitere Änderungen ab 1.10.2022:  

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2. Regelungen beim Midijob ab 1.1.2023

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3. Die Sonderregelung im Übergangsbereich

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Ausnahmen von der Midijob-Regelung

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4.. Wie die fiktive beitragspflichtige Einnahme ermittelt wird

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Gelegentliches Über- oder Unterschreiten im Übergangsbereich

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5. Welche Sozialabgaben Arbeitgeber und Arbeitnehmer zahlen müssen

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So gehen Sie beispielsweise vor (1.10.2022 bis 31.12.2022):

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Keine Versicherungspflicht in einzelnen Versicherungszweigen

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6. Vorteil bei der Rentenversicherung

Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxx xxxxxxxx xxx xxx xx Xxx. xx XXX XX xxx xx xxx Xxx. x Xxxx x Xx. xx XXX XX, xxxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxx xxxxxx:xxxxxxXxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx XXxXxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx x. Xxxx xxxx xxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx.

• Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxx: Xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxx xxx xxx Xxx. x X. x Xx. xx XXX XXx.
• Xx xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x. Xxxx xxxx xXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx XXx xxxxxxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xx xxxxxx Xxxxxxxxxxxxxx xxxx x. Xxxx xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

7. Vorteil bei Altersteilzeit und Zeitwertkonten

Xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx XXX xxx.xxxxxx

Xxxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx.xxxxxxXx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx xxx xx XxxXXXx.xxxxxxXxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx. Xxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx x Xxx. x Xx. x xxx. x Xxxxxxxxxxxxxxxxxxxx x XxxXXXx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx x Xxx. x Xx. x xxx. x XxxXXXx

Xxxxxxxxxxxxxxxxx: Xxxxxxxx xxx XXXxXxxxxxx xxx xx.x.xxxx xX xx X xxxx Xx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx: Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXX XX Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx xx.X. xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx.

Xxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx x.xxx XXX xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx xxxx xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxxx.

Xxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx.X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxx xxxxxxx xxx x Xxxxxx, xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx xxx, xx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx. Xxx Xxxxxxx: Xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXX Xx.

8. Vorteil bei Gehaltsumwandlung für eine betriebliche Altersversorgung

Xxx Xxxxxxxxxxxx xxxxx Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx Xxxxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxx xxxxx xxxx xxxx xxxx Xxxxxxxxxx xxx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxx xxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xx.x.xxxx, Xx. x.x.x.xx.

• Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. x XxXX, xx xx Xxx. x Xxxx x XXX XXx.
• Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx x xxxx Xxxxxxx xx xxxxxxxxxxx Xxxxx x xxx Xxxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx.
• Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxx Xxxxxxx, xxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxx xxxx xxx xxxx xxx Xxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx x xxxxxx xxx xxxx Xxxxxxx x xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xx Xxxxx xxx xx x xx xxxxxx.

9. Wenn mehrere Beschäftigungen ausgeübt werden

Mehrfachbeschäftigung

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxxx. xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Zwei Minijobs

Xxxx Xxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxx xxx x.xxx XXX xxxxxxxxxxxxxx xxxx, xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xx Xxx. x XXX XXx.

Midijob neben einem Hauptberuf

Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxxxxxx, xx xxxx xxx xxxxxxxxxxxxxxxxxxxXxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx xxxx.

xxxxx Xxx xxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x.X. xxx Xxxxxxx, xxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxXxxxxxxx xxxxxxxxxx xxx.

Midijob neben einem Minijob

xxxxx Xxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxx xxx, xxxxxx xxx "xxxxx" xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxx.

Mehrere Midijobs

xxxxx Xxx xxxxxxx Xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx x.xxxxXXXxXxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx XxxxxxxxxxxXxxxxxxx xxxxx xxxxxxxxx xxxxxx.

10. Wie der Midijob besteuert wird

Xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxx Xxxxxxxxxxx. Xxxxxxxx xxxx Xxxxxxxxxxxxxx xx XxxxxxxxXxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxxx x xx xxxx Xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxxxxx xx, xx Xxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx x,xx XXX xxx xx Xxxxxxxxxxxx x xxx x xxxxxxxx xxx Xxxxxxxxxx xx,xx XXX.

Wenn Sie mehrere geringfügige Beschäftigungen ausüben

xxxxx Xxx xxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxx xxx x x xxxxxx xxxxx xxxx xx Xxxxxxxx. Xxxx xxxxx xxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x xxxx x xx. xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xx Xxxxxxx xxx x.xxx XXX xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxx xxx Xxxxxx xxxx xx xxxxxx Xxxx Xxxxxxxxx:

Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x,x x xxxxxxx.

Xxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx

Xxx Xxxxxxxxxxxxxx xxx xx x xxxx xxx Xxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx. 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 xxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX xxxx X. xxxx.

Xxxxxxxxxx xxx xx xxxx xxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxxxx. Xxxx xxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx XX.

11. Umlagen nach dem Aufwendungsausgleichsgesetz

Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx Xx xxx Xxx. Xxxxx xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxx xxxxxx xx xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx.

Xxx Xxxxxxxxxx xxxx xxx Xxxxxx Xx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

Xxx Xxxxx xxx xxx, xx xxx Xxxxxxx xxxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

• Xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx: Xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx.
• Xx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx x.xxx XXX xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxx xxx Xxx xxx XxxXxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxx xxx x.xxx XXX xxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx Xxxxxxx x xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxx xxx XxxXxxxxxx xxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxxxxx xxxx: Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx Xx xxx Xx xxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxx xXxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxx x Xxx. x Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxx Xx xxx Xx.

Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxx, xxx. Xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx.xxxxxx

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxx xxx Xxx. x XXX XXXx. Xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxx xxx xxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxxxxxxxxxx xxx xx.x.xxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx xxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx xxx. xxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx.

12. Steuervorteil für Midijobs in Privathaushalten

Xxx Xxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxXxxxxx xxx x.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx.

13. Bestandsschutz

Xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx,xx xxx xxx XXX xxxxxxxx, xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xx.xx.xxxx xxx xxx XXX XXxxxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xXXx xxx Xxxxxx, xxx xxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx:

Xxxxxx xxx xxx Xxxxxx X xxxx xxxx xxxxxxxxxXxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxx xx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx,xx Xxxxxxx xxxxxxx xxxx xxx xxx XXX XXx. Xxxx xxx Xxxx xxxx xxxxxxxx xxxxxxxxxXxxxxx Xxx x x,xxxxxxxxxxxxx x : xx,xx xx.