{"id":7715,"date":"2024-01-30T08:59:13","date_gmt":"2024-01-30T07:59:13","guid":{"rendered":"https:\/\/hsp-kanzlei.com\/?p=7715"},"modified":"2024-04-19T10:58:22","modified_gmt":"2024-04-19T08:58:22","slug":"neues-zum-mindestlohn","status":"publish","type":"post","link":"https:\/\/hsp-kanzlei.com\/en\/aktuelles\/neues-zum-mindestlohn\/","title":{"rendered":"Neues zum Mindestlohn"},"content":{"rendered":"<p>Seit dem 01.01.2024 betr\u00e4gt der Mindestlohn 12,41 EUR brutto je Zeitstunde.<\/p>\n<p>\u00c4nderung bei den Minijobs: Die 450,00 EUR Grenze ist nunmehr \u201e<strong>Geringf\u00fcgigkeitsgrenze<\/strong>\u201c.<br>\nGeringf\u00fcgig = (Mindestlohn x 130) :&nbsp;3.<br>\nDies entspricht einer Arbeitszeit von zehn Wochen \u2013 oder 43,33 Monatsstunden.<\/p>\n<p>Aktuell also: (12,41 EUR x 130) : 3 = 538,00 EUR<br>\n\u00a7 8 Abs. 1b SGB V (=bisherige Verwaltungspraxis):<br>\nEin unvorhersehbares \u00dcberschreiten der Geringf\u00fcgigkeitsgrenze steht dem Fortbestand einer Geringf\u00fcgigen Besch\u00e4ftigung nicht entgegen, wenn die Geringf\u00fcgigkeitsgrenze innerhalb des f\u00fcr den jeweiligen Entgeltabrechnungszeitraum zu bildenden Zeitjahres in nicht mehr als zwei Kalendermonaten um jeweils einen Betrag bis zur H\u00f6he der Geringf\u00fcgigkeitsgrenze \u00fcberschritten wird.<\/p>\n<p><strong>Hinweise:<\/strong><br>\n- Regelung von Zulagen. Erwartbare Zulagen z\u00e4hlen mit.<\/p>\n<p>- Eine h\u00e4ufig verwendete Regelung bei Aussch\u00f6pfung der maximalen Arbeitszeit lautet:<\/p>\n<p>\u201e<em>Bei diesem Besch\u00e4ftigungsverh\u00e4ltnis handelt es sich um eine geringf\u00fcgige Besch\u00e4ftigung im Sinne des \u00a7 8 SGB IV. Die Arbeitszeit betr\u00e4gt 43 Monatsstunden.<\/em>\u201c<\/p>\n<p>Allerdings bitten wir diese nicht ungepr\u00fcft so zu \u00fcbernehmen. Lassen Sie sich vor der Gestaltung eines Arbeitsvertrags fachkundig beraten.<\/p>\n<p>Zweck des o.g. Satz&nbsp;1:<\/p>\n<p>Sollte der Gesetzgeber die h\u00f6chstzul\u00e4ssige Arbeitszeit f\u00fcr die Privilegierung weiter absenken, ist eine Auslegung von Satz 2 m\u00f6glich, sodass das Sozialversicherungsprivileg im Vordergrund der Vereinbarung steht. Die Arbeitszeit wandert dann mit \u201enach&nbsp;unten\u201c.<br>\nInsoweit wird die Nennung eines Eurowertes vermeiden (also nicht: Dies ist ein 538,00 EUR Job). Diese Formulierung w\u00e4re bei jeder \u00c4nderung anzupassen.<\/p>\n<p>Die Grenze hat sich aktuell ab 01.01.2024 zu 538,00 EUR nach oben geschoben. Eine erg\u00e4nzende Vertragsauslegung ist m\u00f6glich, kann aber Anlass zu unn\u00f6tigen Diskussionen oder Streitigkeiten geben.<\/p>\n<p>Die Arbeitszeit sollte wiederum mit Blick auf das Nachweisgesetz zumindest dokumentiert werden.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seit dem 01.01.2024 betr\u00e4gt der Mindestlohn 12,41 EUR brutto je Zeitstunde. \u00c4nderung bei den Minijobs: Die 450,00 EUR Grenze ist nunmehr \u201eGeringf\u00fcgigkeitsgrenze\u201c. Geringf\u00fcgig = (Mindestlohn x 130) :&nbsp;3. Dies entspricht einer Arbeitszeit von zehn Wochen \u2013 oder 43,33 Monatsstunden. Aktuell also: (12,41 EUR x 130) : 3 = 538,00 EUR \u00a7 8 Abs. 1b&nbsp;SGB&nbsp;[\u2026]<\/p>\n","protected":false},"author":15,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[38,9],"tags":[],"class_list":["post-7715","post","type-post","status-publish","format-standard","hentry","category-arbeitsrecht","category-recht"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Neues zum Mindestlohn | HSP Steuerberater | Rechtsanw\u00e4lte<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hsp-kanzlei.com\/en\/aktuelles\/neues-zum-mindestlohn\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Neues zum Mindestlohn | HSP Steuerberater | Rechtsanw\u00e4lte\" \/>\n<meta property=\"og:description\" content=\"Seit dem 01.01.2024 betr\u00e4gt der Mindestlohn 12,41 EUR brutto je Zeitstunde. \u00c4nderung bei den Minijobs: Die 450,00 EUR Grenze ist nunmehr \u201eGeringf\u00fcgigkeitsgrenze\u201c. 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