Bundesrecht - tagaktuell konsolidiert - alle Fassungen seit 2006
Vorschriftensuche
 
diese Vorschrift wurde aufgehoben und galt bis inkl. 31.12.2008
>>> zur aktuellen Fassung/Nachfolgeregelung

Verordnung über die pauschalierten Nettoentgelte für das Kurzarbeitergeld für das Jahr 2008 (SGB3EntgV 2008 k.a.Abk.)

V. v. 19.12.2007 BGBl. I S. 3066 (Nr. 67); aufgehoben durch § 2 V. v. 18.12.2008 BGBl. I S. 2782
Geltung ab 01.01.2008; FNA: 860-3-26-4 Sozialgesetzbuch
1 frühere Fassung | wird in 1 Vorschrift zitiert

Eingangsformel



Auf Grund des § 182 Abs. 1 Nr. 1 des Dritten Buches Sozialgesetzbuch - Arbeitsförderung - (Artikel 1 des Gesetzes vom 24. März 1997, BGBl. I S. 594, 595), der zuletzt durch Artikel 1 Nr. 14 Buchstabe a und b des Gesetzes vom 24. April 2006 (BGBl. I S. 926) geändert worden ist, verordnet das Bundesministerium für Arbeit und Soziales:


§ 1



Für das Jahr 2008 ergeben sich die pauschalierten Nettoentgelte für das Kurzarbeitergeld aus der dieser Verordnung als Anlage beigefügten Tabelle.


§ 2



Diese Verordnung tritt am 1. Januar 2008 in Kraft.


Anlage (zu § 1) Pauschaliertes Nettoentgelt



Brutto-
arbeitsentgelt
Pauschaliertes Nettoentgelt nach § 179 des Dritten Buches Sozialgesetzbuch
für die Berechnung des Kurzarbeitergeldes:
1. Für Beschäftigte, die Beiträge zur Sozialversicherung zu tragen haben.
2. Für Beschäftigte, die keine Beiträge zur Sozialversicherung zu tragen haben (Geringverdiener).
Steuerklasse
  I/IVIIIIIVVI
monatlich
Euro EuroEuroEuroEuroEuro
20,-115,8015,8015,8015,8012,80
20,-220,0020,0020,0020,0017,00
40,-131,6031,6031,6031,6025,60
40,-240,0040,0040,0040,0034,00
60,-147,4047,4047,4047,4038,40
60,-260,0060,0060,0060,0051,00
80,-163,2063,2063,2062,7051,20
80,-280,0080,0080,0079,5068,00
100,-179,0079,0079,0075,5064,00
100,-2100,00100,00100,0096,5085,00
120,-194,8094,8094,8088,3076,80
120,-2120,00120,00120,00113,50102,00
140,-1110,60110,60110,60101,1089,60
140,-2140,00140,00140,00130,50119,00
160,-1126,40126,40126,40113,90102,40
160,-2160,00160,00160,00147,50136,00
180,-1142,20142,20142,20126,70115,20
180,-2180,00180,00180,00164,50153,00
200,-1158,00158,00158,00139,50128,00
200,-2200,00200,00200,00181,50170,00
220,-1173,80173,80173,80152,30140,80
220,-2220,00220,00220,00198,50187,00
240,-1189,60189,60189,60165,10153,60
240,-2240,00240,00240,00215,50204,00
260,-1205,40205,40205,40177,90166,40
260,-2260,00260,00260,00232,50221,00
280,-1221,20221,20221,20190,70179,20
280,-2280,00280,00280,00249,50238,00
300,-1237,00237,00237,00203,50192,00
300,-2300,00300,00300,00266,50255,00
320,-1252,80252,80252,80216,30204,80
320,-2320,00320,00320,00283,50272,00
340,-1268,60268,60268,60229,10217,60
360,-1284,40284,40284,40241,90230,40
380,-1300,20300,20300,20254,70243,20
400,-1316,00316,00316,00267,50256,00
420,-1331,80331,80331,80280,30268,80
440,-1347,60347,60347,60293,10281,60
460,-1363,40363,40363,40305,90294,40
480,-1379,20379,20379,20318,70307,20
500,-1395,00395,00395,00331,50320,00
520,-1410,80410,80410,80344,30332,80
540,-1426,60426,60426,60357,10345,60
560,-1442,40442,40442,40369,90357,80
580,-1458,20458,20458,20382,70370,00
600,-1474,00474,00474,00395,50382,20
620,-1489,80489,80489,80408,20394,40
640,-1505,60505,60505,60420,40406,60
660,-1521,40521,40521,40432,60418,80
680,-1537,20537,20537,20444,80431,00
700,-1553,00553,00553,00457,00443,20
720,-1568,80568,80568,80469,20455,40
740,-1584,60584,60584,60481,40467,60
760,-1600,40600,40600,40493,60480,13
780,-1616,20616,20616,20505,80486,97
800,-1632,00632,00632,00518,00493,89
820,-1647,80647,80647,80530,20500,81
840,-1663,60663,60663,60541,75507,73
860,-1679,40679,40679,40548,68514,74
880,-1695,20695,20695,20555,60521,66
900,-1710,75711,00711,00562,51528,58
920,-1724,14726,80726,80569,53535,50
940,-1737,44742,60742,60576,44542,42
960,-1750,74758,40758,40583,37549,43
980,-1763,95774,20774,20590,29556,35
1.000,- 1777,09790,00790,00597,20563,27
1.020,- 1790,14805,80805,80604,22570,19
1.040,- 1802,52820,35821,60611,13577,11
1.060,- 1814,90833,15837,40618,06584,12
1.080,- 1827,12845,87853,20624,98591,04
1.100,- 1839,34858,50869,00631,89597,96
1.120,-1851,39870,97884,80638,91605,76
1.140,-1863,44883,44900,60645,82614,17
1.160;1875,32895,82916,40652,75622,59
1.180,-1887,20908,12932,20659,67630,83
1.200,- 1898,92920,34948,00667,73639,25
1.220,- 1910,64932,47963,80676,15647,66
1.240,- 1922,19944,52979,60684,56656,08
1.260,- 1933,74956,49995,40692,80664,49
1.280,- 1945,12968,371.011,20 701,21672,91
1.300,- 1956,50980,171.027,00 709,63681,49
1.320,- 1967,80991,891.042,80 718,04690,09
1.340,- 1978,441.003,10 1.058,60 726,46698,68
1.360,- 1987,701.013,82 1.074,40 735,05707,26
1.380,- 1996,811.024,54 1.090,20 743,64715,86
1.400,- 11.005,91 1.035,09 1.106,00752,05724,45
1.420,- 11.014,91 1.045,47 1.121,80760,65733,22
1.440,- 11.023,90 1.055,61 1.137,60 769,24741,98
1.460,- 11.033,13 1.064,71 1.153,40777,82750,57
1.480,- 11.042,87 1.073,80 1.169,20786,42759,17
1.500,- 11.052,60 1.082,81 1.185,00795,36767,58
1.520,- 11.062,25 1.091,81 1.200,80 803,96776,00
1.540,- 11.071,90 1.100,80 1.216,60 812,54784,41
1.560,- 11.082,07 1.110,821.232,40 821,13792,83
1.580,- 11.092,69 1.121,52 1.248,20 829,73801,24
1.600,- 11.103,301.132,311.264,00 837,96809,48
1.620,- 11.113,821.143,011.279,80 846,38817,89
1.640,- 11.124,431.153,621.295,60 854,97825,96
1.660,- 11.134,96 1.164,33 1.311,40 863,21834,02
1.680,- 11.145,48 1.174,94 1.327,20 871,44842,08
1.700,- 11.155,921.185,551.343,00 879,69850,15
1.720,- 11.166,451.196,171.356,47 887,93858,39
1.740,- 11.176,891.206,69 1.369,77 895,99866,27
1.760,- 11.187,321.217,30 1.383,24 904,23874,16
1.780,- 11.197,671.227,83 1.396,54 912,12882,05
1.800,- 11.208,02 1.238,27 1.409,67 920,18889,94
1.820,- 11.218,46 1.248,79 1.422,97 928,07897,64
1.840,- 11.228,81 1.259,22 1.436,27 935,96905,36
1.860,- 11.239,07 1.269,66 1.449,40 943,85913,07
1.880,- 11.249,33 1.280,10 1.462,54 951,73920,78
1.900,- 11.259,59 1.290,45 1.475,67 959,44928,14
1.920,- 11.269,85 1.300,79 1.488,80 967,33935,86
1.940,- 11.280,11 1.311,23 1.501,94 974,87943,22
1.960,- 11.290,29 1.321,50 1.515,07 982,40950,75
1.980,- 11.300,45 1.331,84 1.528,04 990,12958,11
2.000,- 11.310,63 1.342,10 1.541,00 997,64965,65
2.020,- 11.320,81 1.352,36 1.553,97 1.005,18 972,83
2.040,- 11.330,89 1.362,62 1.566,94 1.012,54 980,19
2.060,- 11.341,07 1.372,89 1.579,24 1.019,90 987,38
2.080,- 11.351,06 1.383,06 1.591,37 1.027,44 994,56
2.100,- 11.361,15 1.393,24 1.603,67 1.034,62 1.001,57
2.120,- 11.371,14 1.403,32 1.615,80 1.041,80 1.008,75
2.140,- 11.381,23 1.413,50 1.627,94 1.049,16 1.015,76
2.160,- 11.391,22 1.423,58 1.639,90 1.056,36 1.022,86
2.180,- 11.401,14 1.433,66 1.652,04 1.063,36 1.029,78
2.200,- 11.411,13 1.443,75 1.664,00 1.070,37 1.036,79
2.220,- 11.421,05 1.453,84 1.675,80 1.077,55 1.043,71
2.240,- 11.430,95 1.463,83 1.687,77 1.084,56 1.050,62
2.260,- 11.440,78 1.473,83 1.699,74 1.091,57 1.057,55
2.280,- 11.450,68 1.483,83 1.711,54 1.098,49 1.064,47
2.300,- 11.460,51 1.493,74 1.723,34 1.105,41 1.071,48
2.320,- 11.470,33 1.503,74 1.734,97 1.112,33 1.078,40
2.340,- 11.480,15 1.513,64 1.746,77 1.119,25 1.085,31
2.360,- 11.489,88 1.523,56 1.758,40 1.126,26 1.092,24
2.380,- 11.499,61 1.533,37 1.770,04 1.133,18 1.099,16
2.400,- 11.509,35 1.543,20 1.781,67 1.140,10 1.106,17
2.420,- 11.519,08 1.553,10 1.793,14 1.147,02 1.113,09
2.440,- 11.528,73 1.562,93 1.804,60 1.153,94 1.120,00
2.460,- 11.538,38 1.572,67 1.816,07 1.160,95 1.126,93
2.480,- 11.548,02 1.582,40 1.827,54 1.167,87 1.133,85
2.500,- 11.557,67 1.592,22 1.838,84 1.174,79 1.140,86
2.520,- 11.567,22 1.601,87 1.850,14 1.181,71 1.147,78
2.540,- 11.576,87 1.611,60 1.861,60 1.188,63 1.154,69
2.560,- 11.586,43 1.621,24 1.872,74 1.195,64 1.161,62
2.580,- 11.595,90 1.630,89 1.884,04 1.202,56 1.168,54
2.600,- 11.605,46 1.640,54 1.895,17 1.209,48 1.175,55
2.620,- 11.614,93 1.650,18 1.906,00 1.216,40 1.182,47
2.640,- 11.624,40 1.659,74 1.916,21 1.223,32 1.189,38
2.660,- 11.633,87 1.669,38 1.926,01 1.230,33 1.196,31
2.680,- 11.643,25 1.678,85 1.935,21 1.237,25 1.203,23
2.700,- 11.652,72 1.688,42 1.944,21 1.244,17 1.210,24
2.720,- 11.662,10 1.697,89 1.953,20 1.251,09 1.217,16
2.740,- 11.671,39 1.707,36 1.962,40 1.258,01 1.224,07
2.760,- 11.680,78 1.716,83 1.971,21 1.265,02 1.231,00
2.780,- 11.690,07 1.726,30 1.980,41 1.271,94 1.237,92
2.800,- 11.699,37 1.735,67 1.989,21 1.278,86 1.244,93
2.820,- 11.708,66 1.745,14 1.998,21 1.285,78 1.251,85
2.840,- 11.717,87 1.754,53 2.007,28 1.292,70 1.258,76
2.860,- 11.727,07 1.763,82 2.017,11 1.299,71 1.265,69
2.880,- 11.736,36 1.773,20 2.026,75 1.306,63 1.272,61
2.900,- 11.745,49 1.782,49 2.036,58 1.313,55 1.279,62
2.920,- 11.754,69 1.791,70 2.046,22 1.320,47 1.286,54
2.940,- 11.763,81 1.801,00 2.056,05 1.327,39 1.293,45
2.960,- 11.772,92 1.810,21 2.065,69 1.334,40 1.300,38
2.980,- 11.782,05 1.819,50 2.075,34 1.341,32 1.307,30
3.000,- 11.791,17 1.828,71 2.084,99 1.348,24 1.314,31
3.020,- 11.800,20 1.837,83 2.094,62 1.355,16 1.321,23
3.040,- 11.809,22 1.847,03 2.104,27 1.362,08 1.328,14
3.060,- 11.818,26 1.856,14 2.113,74 1.369,09 1.335,07
3.080,- 11.827,20 1.865,27 2.123,39 1.376,01 1.341,99
3.100,- 11.836,14 1.874,39 2.133,03 1.382,93 1.349,00
3.120,- 11.845,17 1.883,42 2.143,56 1.389,85 1.355,92
3.140,- 11.854,03 1.892,44 2.154,08 1.396,77 1.362,83
3.160,- 11.862,97 1.901,48 2.164,79 1.403,78 1.369,76
3.180,- 11.871,82 1.910,51 2.175,31 1.410,70 1.376,68
3.200,- 11.880,68 1.919,45 2.185,84 1.417,62 1.383,69
3.220,- 11.889,54 1.928,48 2.196,36 1.424,54 1.390,61
3.240,- 11.898,30 1.937,33 2.206,89 1.431,46 1.397,52
3.260,- 11.907,16 1.946,28 2.217,41 1.438,47 1.404,45
3.280,- 11.915,92 1.955,22 2.227,94 1.445,39 1.411,37
3.300,- 11.924,68 1.964,08 2.238,46 1.452,31 1.418,38
3.320,- 11.933,36 1.972,92 2.248,99 1.459,23 1.425,30
3.340,- 11.942,14 1.981,78 2.259,33 1.466,15 1.432,21
3.360,- 11.950,81 1.990,55 2.269,86 1.473,16 1.439,14
3.380,- 11.959,49 1.999,32 2.280,21 1.480,08 1.446,06
3.400,- 11.968,08 2.008,08 2.290,74 1.487,00 1.453,07
3.420,- 11.976,67 2.016,85 2.301,08 1.493,92 1.459,99
3.440,- 11.985,35 2.025,62 2.311,61 1.500,84 1.466,90
3.460,- 11.993,85 2.034,30 2.321,95 1.507,85 1.473,83
3.480,- 12.002,44 2.042,98 2.332,31 1.514,77 1.480,75
3.500,- 12.011,04 2.051,66 2.342,84 1.521,69 1.487,76
3.520,- 12.019,45 2.060,24 2.353,18 1.528,61 1.494,68
3.540,- 12.027,95 2.068,83 2.363,53 1.535,53 1.501,59
3.560,- 12.036,45 2.077,43 2.373,88 1.542,54 1.508,52
3.580,- 12.044,87 2.086,01 2.384,23 1.549,46 1.515,44
3.600,- 12.053,38 2.094,52 2.394,57 1.556,38 1.522,45
3.620,- 12.061,79 2.103,11 2.404,75 1.563,30 1.529,37
3.640,- 12.070,11 2.111,62 2.415,10 1.570,22 1.536,28
3.660,- 12.078,44 2.120,12 2.425,45 1.577,23 1.543,21
3.680,- 12.086,86 2.128,53 2.435,80 1.584,15 1.550,13
3.700,- 12.095,09 2.136,95 2.445,98 1.591,07 1.557,14
3.720,- 12.103,42 2.145,36 2.456,32 1.597,99 1.564,06
3.740,- 12.111,66 2.153,78 2.466,50 1.604,91 1.570,97
3.760,- 12.119,99 2.162,19 2.476,84 1.611,92 1.577,90
3.780,- 12.128,23 2.170,52 2.487,02 1.618,84 1.584,82
3.800,- 12.136,38 2.178,84 2.497,19 1.625,76 1.591,83
3.820,- 12.144,62 2.187,17 2.507,36 1.632,68 1.598,75
3.840,- 12.152,77 2.195,41 2.517,71 1.639,60 1.605,66
3.860,- 12.160,83 2.203,74 2.527,89 1.646,61 1.612,59
3.880,- 12.168,98 2.211,97 2.538,06 1.653,53 1.619,51
3.900,- 12.177,13 2.220,22 2.548,23 1.660,45 1.626,52
3.920,- 12.185,20 2.228,37 2.558,41 1.667,37 1.633,44
3.940,- 12.193,27 2.236,52 2.568,40 1.674,29 1.640,35
3.960,- 12.201,32 2.244,76 2.578,58 1.681,30 1.647,28
3.980,- 12.209,31 2.252,82 2.588,75 1.688,22 1.654,20
4.000,- 12.217,28 2.260,98 2.598,92 1.695,14 1.661,21
4.020,- 12.225,25 2.269,03 2.608,92 1.702,06 1.668,13
4.040,- 12.233,23 2.277,10 2.619,10 1.708,98 1.675,04
4.060,- 12.241,12 2.285,17 2.629,10 1.715,99 1.681,97
4.080,- 12.249,01 2.293,14 2.639,26 1.722,91 1.688,89
4.100,- 12.256,89 2.301,20 2.649,26 1.729,83 1.695,90
4.120,- 12.264,78 2.309,18 2.659,26 1.736,75 1.702,82
4.140,- 12.272,57 2.317,15 2.669,43 1.743,67 1.709,73
4.160,- 12.280,46 2.325,13 2.679,43 1.750,68 1.716,66
4.180,- 12.288,27 2.333,02 2.689,43 1.757,60 1.723,58
4.200,- 12.295,97 2.340,91 2.699,43 1.764,52 1.730,59
4.220,- 12.303,78 2.348,79 2.709,42 1.771,44 1.737,51
4.240,- 12.311,48 2.356,68 2.719,42 1.778,36 1.744,42
4.260,- 12.319,20 2.364,47 2.729,42 1.785,37 1.751,35
4.280,- 12.326,91 2.372,28 2.739,24 1.792,29 1.758,27
4.300,- 12.334,54 2.380,08 2.749,23 1.799,21 1.765,28
4.320,- 12.342,16 2.387,79 2.759,23 1.806,13 1.772,20
4.340,- 12.349,78 2.395,59 2.769,23 1.813,05 1.779,11
4.360,- 12.357,41 2.403,30 2.779,06 1.820,06 1.786,04
4.380,- 12.365,03 2.411,01 2.789,06 1.826,98 1.792,96
4.400,- 12.372,57 2.418,73 2.798,87 1.833,90 1.799,97
4.420,- 12.380,10 2.426,35 2.808,69 1.840,82 1.806,89
4.440,- 12.387,64 2.433,97 2.818,69 1.847,74 1.813,80
4.460,- 12.395,08 2.441,60 2.828,52 1.854,75 1.820,73
4.480,- 12.402,54 2.449,13 2.838,34 1.861,67 1.827,65
4.500,- 12.409,98 2.456,75 2.848,15 1.868,59 1.834,66
4.520,- 12.417,43 2.464,29 2.857,98 1.875,51 1.841,58
4.540,- 12.424,88 2.471,83 2.867,80 1.882,43 1.848,49
4.560,- 12.432,24 2.479,36 2.877,62 1.889,44 1.855,42
4.580,- 12.439,60 2.486,81 2.887,45 1.896,36 1.862,34
4.600,- 12.446,96 2.494,26 2.897,27 1.903,28 1.869,35
4.620,- 12.454,23 2.501,70 2.907,08 1.910,20 1.876,27
4.640,- 12.461,50 2.509,16 2.916,73 1.917,12 1.883,18
4.660,- 12.468,78 2.516,52 2.926,55 1.924,13 1.890,11
4.680,- 12.476,04 2.523,88 2.936,38 1.931,05 1.897,03
4.700,- 12.483,32 2.531,24 2.946,02 1.937,97 1.904,04
4.720,- 12.490,50 2.538,60 2.955,67 1.944,89 1.910,96
4.740,- 12.497,69 2.545,96 2.965,49 1.951,81 1.917,87
4.760,- 12.504,95 2.553,14 2.975,14 1.958,82 1.924,80
4.780,- 12.512,15 2.560,50 2.984,95 1.965,74 1.931,72
4.800,- 12.519,33 2.567,68 2.994,60 1.972,66 1.938,73
4.820,- 12.526,60 2.574,87 3.004,25 1.979,58 1.945,65
4.840,- 12.533,78 2.582,13 3.013,89 1.986,50 1.952,56
4.860,- 12.541,06 2.589,32 3.023,54 1.993,51 1.959,49
4.880,- 12.548,24 2.596,51 3.033,19 2.000,43 1.966,41
4.900,- 12.555,51 2.603,78 3.042,83 2.007,35 1.973,42
4.920,- 12.562,70 2.610,96 3.052,30 2.014,27 1.980,34
4.940,- 12.569,88 2.618,24 3.061,95 2.021,19 1.987,25
4.960,- 12.577,15 2.625,42 3.071,60 2.028,20 1.994,18
4.980,- 12.584,33 2.632,60 3.081,24 2.035,12 2.001,10
5.000,- 12.591,61 2.639,87 3.090,71 2.042,04 2.008,11
5.020,- 12.598,79 2.647,15 3.100,36 2.048,96 2.015,03
5.040,- 12.605,98 2.654,33 3.109,83 2.055,88 2.021,94
5.060,- 12.613,24 2.661,51 3.119,48 2.062,89 2.028,87
5.080,- 12.620,44 2.668,70 3.128,95 2.069,81 2.035,79
5.100,- 12.627,70 2.675,97 3.138,42 2.076,73 2.042,80
5.120,- 12.634,89 2.683,24 3.147,89 2.083,65 2.049,72
5.140,- 12.642,07 2.690,42 3.157,36 2.090,57 2.056,63
5.160,- 12.649,35 2.697,61 3.166,99 2.097,58 2.063,56
5.180,- 12.656,53 2.704,88 3.176,46 2.104,50 2.070,48
5.200,- 12.663,80 2.712,07 3.185,93 2.111,42 2.077,49
5.220,- 12.670,99 2.719,25 3.195,40 2.118,34 2.084,41
5.240,- 12.678,26 2.726,53 3.204,71 2.125,26 2.091,32
5.260,- 12.685,44 2.733,71 3.214,18 2.132,27 2.098,25
5.280,- 12.692,62 2.740,98 3.223,65 2.139,19 2.105,17
5.300,-
und mehr
12.699,90 2.748,16 3.232,94 2.146,11 2.112,18