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Beschäftigungsverhältnis im Übergangsbereich (Midijob)

Hamburg 99102008000000 Typ 2a

Inhalt

Leistungsschlüssel

99102008000000

Leistungsbezeichnung

nicht vorhanden

Leistungsbezeichnung II

<div lang="en-x-mtfrom-de">Employment in the transition area (mid-job)</div>

Leistungstypisierung

Typ 2a

Begriffe im Kontext

<div lang="en-x-mtfrom-de">Part-time job</div> (Synonym), <div lang="en-x-mtfrom-de">Employment in the sliding zone</div> (Synonym), <div lang="en-x-mtfrom-de">Sliding zone regulation</div> (Synonym), <div lang="en-x-mtfrom-de">Midijob</div> (Synonym), <div lang="en-x-mtfrom-de">reduced share of social security</div> (Synonym), <div lang="en-x-mtfrom-de">Wages 450.01 to 850 euros</div> (Synonym), <div lang="en-x-mtfrom-de">Wages 450.01 to 1300 euros</div> (Synonym)

Leistungstyp

nicht vorhanden

SDG Informationsbereiche

nicht vorhanden

Lagen Portalverbund

nicht vorhanden

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

nicht vorhanden

Fachlich freigegeben durch

nicht vorhanden

Handlungsgrundlage

nicht vorhanden

Teaser

nicht vorhanden

Volltext

  • The remuneration from employment in the transition area is fully taxable and taxable according to the individual wage tax deduction criteria (ELStAM).
  • Employees with an employment relationship in the transitional area are subject to compulsory insurance in all areas of social security, but only have to pay a reduced share of the total social security contribution.
  • More information on tax and social security treatment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links).

Erforderliche Unterlagen

No

Voraussetzungen

Employees with a regular salary of €450.01 to €1,300.00 per month; these amounts are valid until September 30, 2022. From October 1st, 2022, a midi job will be available from a regular wage of €520.01 (= adjustment to the increase in the mini job limit to €520). The upper limit for the transition range is also increased. From 01.10.2022 this amounts to a maximum of €1,600 per month and from 01.01.2023 a maximum of €2,000 per month.

Kosten

Gebühr: Es fallen keine Kosten an

Verfahrensablauf

nicht vorhanden

Bearbeitungsdauer

nicht vorhanden

Frist

nicht vorhanden

Hinweise

Up to and including 06/30/2019, the upper wage limit was € 850.00 per month.
Instead of "employment in the transition area" it was called "employment in the sliding zone".

Rechtsbehelf

nicht vorhanden

Kurztext

  • The remuneration from employment in the transition area is fully taxable and taxable according to the individual wage tax deduction criteria (ELStAM).
  • Employees with an employment relationship in the transitional area are subject to compulsory insurance in all areas of social security, but only have to pay a reduced share of the total social security contribution.
  • More information on tax and social security treatment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links).

Ansprechpunkt

If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg

Zuständige Stelle

Tax offices

Formulare

nicht vorhanden