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Geringfgige Beschftigung
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Alle geringfgigen Beschftigungsverhltnisse mssen wie andere Beschftigungsverhltnisse der Sozialversicherung gemeldet werden. Legt der Arbeitnehmer dem Arbeitgeber zudem eine Lohnsteuerkarte vor, ist der Lohnsteuerabzug nach den Merkmalen der Lohnsteuerkarte vorzunehmen. Damit ergeben sich zahlreiche Beratungsfelder: - Besteuerung der 400 Euro Mini-Jobs - Beschftiung in Haushalten - Kurzfristige Beschftigungen - Besteuerung von Gleitzonen-Verhltnissen - Beitragsrecht - Arbeitsrecht.
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