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Mindestlohn und Minijobs: Erhöhung seit dem 1.10.2022

von Markus Schmetz, Steuerberater

Portrait von Steuerberater Markus Schmetz

Seit dem 1.10.2022 ist ein Mindestlohn von 12 EUR pro Stunde zu beachten. Da die Grenze für eine geringfügige Beschäftigung (Minijob) nunmehr an den Mindestlohn „gekoppelt“ ist, ergibt sich eine monatliche Geringfügigkeitsgrenze von 520 EUR (bisher 450 EUR).

Midijobs: Die Höchstgrenze für eine Beschäftigung im Übergangsbereich (hier gelten verminderte Arbeitnehmer-Beiträge zur Sozialversicherung) wurde ebenfalls mit Wirkung zum 1.10.2022 erhöht – und zwar von monatlich 1.300 EUR auf 1.600 EUR.

Beachten Sie | Diese Höchstgrenze soll ab dem 1.1.2023 auf 2.000 EUR angehoben werden (vgl. Entwurf eines Gesetzes zur Zahlung einer Energiepreispauschale an Renten- und Versorgungsbeziehende und zur Erweiterung des Übergangsbereichs, BT-Drs. 20/3938 vom 11.10.2022).

Information zum Autor:

Die Steuerkanzlei Markus Schmetz berät kleine und mittelständische Unternehmen, Existenzgründer und Privatpersonen aus der Region Düsseldorf. Fundiertes Fachwissen und fachübergreifende Kontakte sind die Erfolgsgaranten.

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