Tools:
Update via:
Sie sind hier: Start > Inhaltsverzeichnis SGB3EntGV 2019
Achtung: Titel komplett oder überwiegend mit Ablauf des 31.12.2019 aufgehoben
>>> zur aktuellen Fassung/Nachfolgeregelung
>>> zur aktuellen Fassung/Nachfolgeregelung
Verordnung über die pauschalierten Nettoentgelte für das Kurzarbeitergeld für das Jahr 2019 (SGB3EntGV 2019 k.a.Abk.)
V. v. 17.12.2018 BGBl. I S. 2503 (Nr. 46); aufgehoben durch § 3 V. v. 16.12.2019 BGBl. I S. 2820
Geltung ab 01.01.2019; FNA: 860-3-26-16 Sozialgesetzbuch
|
Geltung ab 01.01.2019; FNA: 860-3-26-16 Sozialgesetzbuch
|
Eingangsformel
Auf Grund des § 109 Absatz 1 Nummer 1 des Dritten Buches Sozialgesetzbuch - Arbeitsförderung -, der durch Artikel 2 Nummer 18 des Gesetzes vom 20. Dezember 2011 (BGBl. I S. 2854) neu gefasst worden ist, verordnet das Bundesministerium für Arbeit und Soziales:
§ 1 Pauschalierte Nettoentgelte
§ 1 wird in 1 Vorschrift zitiert
Die pauschalierten Nettoentgelte für das Kurzarbeitergeld für das Jahr 2019 ergeben sich aus der dieser Verordnung als Anlage 1 beigefügten Tabelle.
§ 2 Berücksichtigung des Faktorverfahrens
§ 2 wird in 1 Vorschrift zitiert
Wird das steuerliche Faktorverfahren nach § 39f des Einkommensteuergesetzes angewendet, können die pauschalierten Nettoentgelte und das Kurzarbeitergeld nur maschinell errechnet werden. Für diese maschinelle Berechnung ist der als Anlage 2 beigefügte Programmablaufplan zur maschinellen Berechnung des Kurzarbeitergeldes zu verwenden.
§ 3 Inkrafttreten, Außerkrafttreten
§ 3 ändert mWv. 1. Januar 2019 SGB3EntGV 2018
Diese Verordnung tritt am 1. Januar 2019 in Kraft. Gleichzeitig tritt die Verordnung über die pauschalierten Nettoentgelte für das Kurzarbeitergeld für das Jahr 2018 vom 19. Dezember 2017 (BGBl. I S. 3989) außer Kraft.
Schlussformel
Der Bundesminister für Arbeit und Soziales
Hubertus Heil
Hubertus Heil
Anlage 1 (zu § 1) Pauschaliertes Nettoentgelt
Anlage 1 wird in 1 Vorschrift zitiert
| Brutto- arbeitsentgelt | Pauschaliertes Nettoentgelt nach § 106 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/IV | II | III | V | VI | ||
| monatlich | ||||||
| Euro | Euro | Euro | Euro | Euro | Euro | |
| 20,- | 1 | 16,00 | 16,00 | 16,00 | 16,00 | 13,75 |
| 20,- | 2 | 20,00 | 20,00 | 20,00 | 20,00 | 17,75 |
| 40,- | 1 | 32,00 | 32,00 | 32,00 | 32,00 | 27,50 |
| 40,- | 2 | 40,00 | 40,00 | 40,00 | 40,00 | 35,50 |
| 60,- | 1 | 48,00 | 48,00 | 48,00 | 48,00 | 41,25 |
| 60,- | 2 | 60,00 | 60,00 | 60,00 | 60,00 | 53,25 |
| 80,- | 1 | 64,00 | 64,00 | 64,00 | 64,00 | 55,00 |
| 80,- | 2 | 80,00 | 80,00 | 80,00 | 80,00 | 71,00 |
| 100,- | 1 | 80,00 | 80,00 | 80,00 | 80,00 | 68,75 |
| 100,- | 2 | 100,00 | 100,00 | 100,00 | 100,00 | 88,75 |
| 120,- | 1 | 96,00 | 96,00 | 96,00 | 94,50 | 82,42 |
| 120,- | 2 | 120,00 | 120,00 | 120,00 | 118,50 | 106,42 |
| 140,- | 1 | 112,00 | 112,00 | 112,00 | 108,25 | 96,17 |
| 140,- | 2 | 140,00 | 140,00 | 140,00 | 136,25 | 124,17 |
| 160,- | 1 | 128,00 | 128,00 | 128,00 | 122,00 | 109,92 |
| 160,- | 2 | 160,00 | 160,00 | 160,00 | 154,00 | 141,92 |
| 180,- | 1 | 144,00 | 144,00 | 144,00 | 135,75 | 123,67 |
| 180,- | 2 | 180,00 | 180,00 | 180,00 | 171,75 | 159,67 |
| 200,- | 1 | 160,00 | 160,00 | 160,00 | 149,50 | 137,42 |
| 200,- | 2 | 200,00 | 200,00 | 200,00 | 189,50 | 177,42 |
| 220,- | 1 | 176,00 | 176,00 | 176,00 | 163,17 | 151,09 |
| 220,- | 2 | 220,00 | 220,00 | 220,00 | 207,17 | 195,09 |
| 240,- | 1 | 192,00 | 192,00 | 192,00 | 176,92 | 164,84 |
| 240,- | 2 | 240,00 | 240,00 | 240,00 | 224,92 | 212,84 |
| 260,- | 1 | 208,00 | 208,00 | 208,00 | 190,67 | 178,59 |
| 260,- | 2 | 260,00 | 260,00 | 260,00 | 242,67 | 230,59 |
| 280,- | 1 | 224,00 | 224,00 | 224,00 | 204,42 | 192,34 |
| 280,- | 2 | 280,00 | 280,00 | 280,00 | 260,42 | 248,34 |
| 300,- | 1 | 240,00 | 240,00 | 240,00 | 218,17 | 206,09 |
| 300,- | 2 | 300,00 | 300,00 | 300,00 | 278,17 | 266,09 |
| 320,- | 1 | 256,00 | 256,00 | 256,00 | 231,92 | 219,84 |
| 320,- | 2 | 320,00 | 320,00 | 320,00 | 295,92 | 283,84 |
| 340,- | 1 | 272,00 | 272,00 | 272,00 | 245,59 | 233,50 |
| 360,- | 1 | 288,00 | 288,00 | 288,00 | 259,34 | 247,25 |
| 380,- | 1 | 304,00 | 304,00 | 304,00 | 273,09 | 261,00 |
| 400,- | 1 | 320,00 | 320,00 | 320,00 | 286,84 | 274,75 |
| 420,- | 1 | 336,00 | 336,00 | 336,00 | 300,59 | 288,50 |
| 440,- | 1 | 352,00 | 352,00 | 352,00 | 314,25 | 302,17 |
| 460,- | 1 | 368,00 | 368,00 | 368,00 | 328,00 | 315,92 |
| 480,- | 1 | 384,00 | 384,00 | 384,00 | 341,75 | 329,67 |
| 500,- | 1 | 400,00 | 400,00 | 400,00 | 355,50 | 343,42 |
| 520,- | 1 | 416,00 | 416,00 | 416,00 | 369,25 | 357,09 |
| 540,- | 1 | 432,00 | 432,00 | 432,00 | 382,92 | 370,84 |
| 560,- | 1 | 448,00 | 448,00 | 448,00 | 396,67 | 384,59 |
| 580,- | 1 | 464,00 | 464,00 | 464,00 | 410,42 | 398,34 |
| 600,- | 1 | 480,00 | 480,00 | 480,00 | 424,17 | 412,09 |
| 620,- | 1 | 496,00 | 496,00 | 496,00 | 437,92 | 425,84 |
| 640,- | 1 | 512,00 | 512,00 | 512,00 | 451,59 | 439,50 |
| 660,- | 1 | 528,00 | 528,00 | 528,00 | 465,34 | 453,25 |
| 680,- | 1 | 544,00 | 544,00 | 544,00 | 479,09 | 467,00 |
| 700,- | 1 | 560,00 | 560,00 | 560,00 | 492,84 | 480,75 |
| 720,- | 1 | 576,00 | 576,00 | 576,00 | 506,59 | 494,40 |
| 740,- | 1 | 592,00 | 592,00 | 592,00 | 520,25 | 507,61 |
| 760,- | 1 | 608,00 | 608,00 | 608,00 | 534,00 | 520,91 |
| 780,- | 1 | 624,00 | 624,00 | 624,00 | 547,75 | 534,21 |
| 800,- | 1 | 640,00 | 640,00 | 640,00 | 561,50 | 547,51 |
| 820,- | 1 | 656,00 | 656,00 | 656,00 | 575,25 | 560,81 |
| 840,- | 1 | 672,00 | 672,00 | 672,00 | 588,60 | 574,11 |
| 860,- | 1 | 688,00 | 688,00 | 688,00 | 601,81 | 587,31 |
| 880,- | 1 | 704,00 | 704,00 | 704,00 | 615,11 | 600,61 |
| 900,- | 1 | 720,00 | 720,00 | 720,00 | 628,41 | 613,91 |
| 920,- | 1 | 736,00 | 736,00 | 736,00 | 641,71 | 627,21 |
| 940,- | 1 | 752,00 | 752,00 | 752,00 | 654,91 | 640,40 |
| 960,- | 1 | 768,00 | 768,00 | 768,00 | 668,21 | 653,70 |
| 980,- | 1 | 784,00 | 784,00 | 784,00 | 681,51 | 667,00 |
| 1.000,- | 1 | 800,00 | 800,00 | 800,00 | 694,81 | 680,53 |
| 1.020,- | 1 | 816,00 | 816,00 | 816,00 | 708,11 | 694,15 |
| 1.040,- | 1 | 832,00 | 832,00 | 832,00 | 721,41 | 707,69 |
| 1.060,- | 1 | 847,00 | 848,00 | 848,00 | 734,60 | 721,32 |
| 1.080,- | 1 | 860,67 | 864,00 | 864,00 | 747,90 | 734,95 |
| 1.100,- | 1 | 874,25 | 880,00 | 880,00 | 761,32 | 747,43 |
| 1.120,- | 1 | 887,84 | 896,00 | 896,00 | 774,94 | 756,31 |
| 1.140,- | 1 | 901,34 | 912,00 | 912,00 | 788,57 | 765,10 |
| 1.160,- | 1 | 914,75 | 928,00 | 928,00 | 802,11 | 773,97 |
| 1.180,- | 1 | 928,09 | 944,00 | 944,00 | 815,74 | 782,77 |
| 1.200,- | 1 | 941,42 | 960,00 | 960,00 | 829,36 | 791,65 |
| 1.220,- | 1 | 954,67 | 976,00 | 976,00 | 838,69 | 800,44 |
| 1.240,- | 1 | 967,84 | 992,00 | 992,00 | 847,56 | 809,32 |
| 1.260,- | 1 | 981,00 | 1.006,59 | 1.008,00 | 856,35 | 818,10 |
| 1.280,- | 1 | 994,00 | 1.020,25 | 1.024,00 | 865,14 | 826,90 |
| 1.300,- | 1 | 1.007,00 | 1.033,84 | 1.040,00 | 874,02 | 835,78 |
| 1.320,- | 1 | 1.019,92 | 1.047,34 | 1.056,00 | 882,82 | 844,57 |
| 1.340,- | 1 | 1.032,34 | 1.060,50 | 1.072,00 | 890,54 | 852,30 |
| 1.360,- | 1 | 1.044,67 | 1.073,50 | 1.088,00 | 898,37 | 860,04 |
| 1.380,- | 1 | 1.056,92 | 1.086,42 | 1.104,00 | 906,11 | 867,86 |
| 1.400,- | 1 | 1.069,09 | 1.099,25 | 1.120,00 | 913,85 | 875,60 |
| 1.420,- | 1 | 1.081,17 | 1.112,09 | 1.136,00 | 921,67 | 883,33 |
| 1.440,- | 1 | 1.093,17 | 1.124,75 | 1.152,00 | 929,40 | 891,16 |
| 1.460,- | 1 | 1.105,09 | 1.137,34 | 1.168,00 | 937,14 | 898,90 |
| 1.480,- | 1 | 1.116,92 | 1.149,92 | 1.184,00 | 944,96 | 906,72 |
| 1.500,- | 1 | 1.128,67 | 1.162,34 | 1.200,00 | 952,70 | 914,46 |
| 1.520,- | 1 | 1.140,34 | 1.174,75 | 1.216,00 | 960,43 | 922,19 |
| 1.540,- | 1 | 1.151,92 | 1.187,00 | 1.232,00 | 968,25 | 930,01 |
| 1.560,- | 1 | 1.162,71 | 1.199,17 | 1.248,00 | 975,99 | 937,75 |
| 1.580,- | 1 | 1.173,40 | 1.211,34 | 1.264,00 | 983,73 | 945,49 |
| 1.600,- | 1 | 1.184,00 | 1.223,42 | 1.280,00 | 991,56 | 953,31 |
| 1.620,- | 1 | 1.194,60 | 1.235,34 | 1.296,00 | 999,29 | 961,04 |
| 1.640,- | 1 | 1.205,11 | 1.247,17 | 1.312,00 | 1.007,03 | 968,78 |
| 1.660,- | 1 | 1.215,61 | 1.259,00 | 1.328,00 | 1.014,76 | 976,52 |
| 1.680,- | 1 | 1.226,11 | 1.270,75 | 1.344,00 | 1.022,59 | 984,25 |
| 1.700,- | 1 | 1.237,28 | 1.282,34 | 1.360,00 | 1.030,32 | 992,07 |
| 1.720,- | 1 | 1.248,44 | 1.293,71 | 1.376,00 | 1.038,06 | 999,81 |
| 1.740,- | 1 | 1.259,60 | 1.304,31 | 1.392,00 | 1.045,88 | 1.007,64 |
| 1.760,- | 1 | 1.270,69 | 1.315,00 | 1.408,00 | 1.053,62 | 1.015,38 |
| 1.780,- | 1 | 1.282,11 | 1.326,01 | 1.424,00 | 1.061,97 | 1.023,73 |
| 1.800,- | 1 | 1.293,72 | 1.337,10 | 1.440,00 | 1.070,59 | 1.032,34 |
| 1.820,- | 1 | 1.305,23 | 1.348,11 | 1.456,00 | 1.079,11 | 1.041,39 |
| 1.840,- | 1 | 1.316,75 | 1.359,20 | 1.472,00 | 1.087,72 | 1.051,42 |
| 1.860,- | 1 | 1.328,17 | 1.370,21 | 1.488,00 | 1.096,25 | 1.061,26 |
| 1.880,- | 1 | 1.339,69 | 1.381,89 | 1.504,00 | 1.104,87 | 1.071,11 |
| 1.900,- | 1 | 1.351,20 | 1.393,50 | 1.520,00 | 1.113,40 | 1.081,12 |
| 1.920,- | 1 | 1.362,64 | 1.405,10 | 1.536,00 | 1.122,28 | 1.090,97 |
| 1.940,- | 1 | 1.374,07 | 1.416,62 | 1.552,00 | 1.132,11 | 1.100,82 |
| 1.960,- | 1 | 1.385,49 | 1.428,22 | 1.568,00 | 1.141,96 | 1.110,66 |
| 1.980,- | 1 | 1.396,84 | 1.439,73 | 1.584,00 | 1.151,98 | 1.120,51 |
| 2.000,- | 1 | 1.408,26 | 1.451,34 | 1.599,50 | 1.161,83 | 1.130,18 |
| 2.020,- | 1 | 1.419,61 | 1.462,86 | 1.613,17 | 1.171,85 | 1.140,03 |
| 2.040,- | 1 | 1.431,03 | 1.474,38 | 1.626,84 | 1.181,70 | 1.149,70 |
| 2.060,- | 1 | 1.442,37 | 1.485,80 | 1.640,50 | 1.191,55 | 1.159,37 |
| 2.080,- | 1 | 1.453,71 | 1.497,31 | 1.654,17 | 1.201,22 | 1.169,04 |
| 2.100,- | 1 | 1.464,96 | 1.508,75 | 1.667,50 | 1.211,06 | 1.178,71 |
| 2.120,- | 1 | 1.476,30 | 1.520,18 | 1.680,67 | 1.220,91 | 1.188,38 |
| 2.140,- | 1 | 1.487,55 | 1.531,60 | 1.693,84 | 1.230,58 | 1.197,69 |
| 2.160,- | 1 | 1.498,81 | 1.543,03 | 1.706,84 | 1.240,25 | 1.207,36 |
| 2.180,- | 1 | 1.510,06 | 1.554,46 | 1.720,00 | 1.249,92 | 1.216,68 |
| 2.200,- | 1 | 1.521,31 | 1.565,80 | 1.733,00 | 1.259,59 | 1.226,35 |
| 2.220,- | 1 | 1.532,56 | 1.577,14 | 1.746,00 | 1.269,26 | 1.235,68 |
| 2.240,- | 1 | 1.543,73 | 1.588,57 | 1.758,84 | 1.278,75 | 1.245,17 |
| 2.260,- | 1 | 1.554,90 | 1.599,82 | 1.771,84 | 1.288,07 | 1.254,49 |
| 2.280,- | 1 | 1.566,15 | 1.611,16 | 1.784,67 | 1.297,74 | 1.263,80 |
| 2.300,- | 1 | 1.577,23 | 1.622,51 | 1.797,50 | 1.307,23 | 1.273,12 |
| 2.320,- | 1 | 1.588,39 | 1.633,76 | 1.810,17 | 1.316,73 | 1.282,44 |
| 2.340,- | 1 | 1.599,55 | 1.645,01 | 1.823,00 | 1.326,22 | 1.291,75 |
| 2.360,- | 1 | 1.610,63 | 1.656,35 | 1.835,67 | 1.335,36 | 1.300,90 |
| 2.380,- | 1 | 1.621,71 | 1.667,52 | 1.848,34 | 1.344,85 | 1.310,04 |
| 2.400,- | 1 | 1.632,78 | 1.678,77 | 1.861,00 | 1.354,18 | 1.319,36 |
| 2.420,- | 1 | 1.643,86 | 1.690,02 | 1.873,50 | 1.363,32 | 1.328,50 |
| 2.440,- | 1 | 1.654,94 | 1.701,18 | 1.886,00 | 1.372,64 | 1.337,47 |
| 2.460,- | 1 | 1.665,93 | 1.712,35 | 1.898,67 | 1.381,78 | 1.346,61 |
| 2.480,- | 1 | 1.677,00 | 1.723,51 | 1.911,00 | 1.391,09 | 1.355,58 |
| 2.500,- | 1 | 1.687,99 | 1.734,67 | 1.923,50 | 1.400,07 | 1.364,55 |
| 2.520,- | 1 | 1.698,98 | 1.745,84 | 1.935,84 | 1.409,38 | 1.373,51 |
| 2.540,- | 1 | 1.709,97 | 1.756,91 | 1.948,17 | 1.418,35 | 1.382,48 |
| 2.560,- | 1 | 1.720,87 | 1.768,08 | 1.960,50 | 1.427,50 | 1.391,45 |
| 2.580,- | 1 | 1.731,86 | 1.779,15 | 1.972,67 | 1.436,46 | 1.400,41 |
| 2.600,- | 1 | 1.742,76 | 1.790,24 | 1.985,00 | 1.445,60 | 1.409,02 |
| 2.620,- | 1 | 1.753,66 | 1.801,23 | 1.997,17 | 1.454,56 | 1.417,82 |
| 2.640,- | 1 | 1.764,56 | 1.812,30 | 2.009,17 | 1.463,54 | 1.426,78 |
| 2.660,- | 1 | 1.775,47 | 1.823,29 | 2.021,34 | 1.472,32 | 1.435,40 |
| 2.680,- | 1 | 1.786,36 | 1.834,36 | 2.033,34 | 1.481,30 | 1.444,19 |
| 2.700,- | 1 | 1.797,18 | 1.845,35 | 2.045,34 | 1.490,26 | 1.452,81 |
| 2.720,- | 1 | 1.807,99 | 1.856,34 | 2.057,34 | 1.498,87 | 1.461,60 |
| 2.740,- | 1 | 1.818,80 | 1.867,24 | 2.069,34 | 1.507,67 | 1.470,22 |
| 2.760,- | 1 | 1.829,62 | 1.878,23 | 2.081,17 | 1.516,45 | 1.478,83 |
| 2.780,- | 1 | 1.840,43 | 1.889,14 | 2.093,00 | 1.525,07 | 1.487,35 |
| 2.800,- | 1 | 1.851,15 | 1.900,13 | 2.105,17 | 1.534,04 | 1.495,88 |
| 2.820,- | 1 | 1.861,96 | 1.910,94 | 2.117,34 | 1.542,66 | 1.504,41 |
| 2.840,- | 1 | 1.872,69 | 1.921,84 | 2.129,34 | 1.551,27 | 1.513,03 |
| 2.860,- | 1 | 1.883,41 | 1.932,73 | 2.141,50 | 1.559,89 | 1.521,55 |
| 2.880,- | 1 | 1.894,14 | 1.943,64 | 2.153,67 | 1.568,32 | 1.530,16 |
| 2.900,- | 1 | 1.904,78 | 1.954,45 | 2.165,67 | 1.576,94 | 1.538,69 |
| 2.920,- | 1 | 1.915,50 | 1.965,27 | 2.177,67 | 1.585,55 | 1.547,31 |
| 2.940,- | 1 | 1.926,14 | 1.976,08 | 2.189,61 | 1.594,08 | 1.555,84 |
| 2.960,- | 1 | 1.936,77 | 1.986,89 | 2.200,81 | 1.602,60 | 1.564,36 |
| 2.980,- | 1 | 1.947,41 | 1.997,61 | 2.212,01 | 1.611,22 | 1.572,89 |
| 3.000,- | 1 | 1.958,05 | 2.008,43 | 2.223,00 | 1.619,75 | 1.581,50 |
| 3.020,- | 1 | 1.968,68 | 2.019,16 | 2.234,20 | 1.628,28 | 1.590,03 |
| 3.040,- | 1 | 1.979,24 | 2.029,88 | 2.245,40 | 1.636,89 | 1.598,65 |
| 3.060,- | 1 | 1.989,79 | 2.040,61 | 2.256,41 | 1.645,41 | 1.607,17 |
| 3.080,- | 1 | 2.000,43 | 2.051,33 | 2.267,61 | 1.654,03 | 1.615,70 |
| 3.100,- | 1 | 2.010,89 | 2.061,96 | 2.278,61 | 1.662,56 | 1.624,32 |
| 3.120,- | 1 | 2.021,43 | 2.072,69 | 2.289,81 | 1.671,09 | 1.632,85 |
| 3.140,- | 1 | 2.031,98 | 2.083,33 | 2.300,80 | 1.679,70 | 1.641,37 |
| 3.160,- | 1 | 2.042,44 | 2.093,97 | 2.311,81 | 1.688,22 | 1.649,98 |
| 3.180,- | 1 | 2.052,90 | 2.104,60 | 2.323,01 | 1.696,76 | 1.658,51 |
| 3.200,- | 1 | 2.063,36 | 2.115,24 | 2.334,01 | 1.705,37 | 1.667,13 |
| 3.220,- | 1 | 2.073,82 | 2.125,78 | 2.345,00 | 1.713,90 | 1.675,66 |
| 3.240,- | 1 | 2.084,29 | 2.136,34 | 2.356,04 | 1.722,52 | 1.684,18 |
| 3.260,- | 1 | 2.094,66 | 2.146,97 | 2.367,82 | 1.731,04 | 1.692,79 |
| 3.280,- | 1 | 2.105,12 | 2.157,53 | 2.379,42 | 1.739,57 | 1.701,32 |
| 3.300,- | 1 | 2.115,50 | 2.168,07 | 2.391,02 | 1.748,18 | 1.709,94 |
| 3.320,- | 1 | 2.125,87 | 2.178,53 | 2.402,64 | 1.756,71 | 1.718,47 |
| 3.340,- | 1 | 2.136,24 | 2.189,08 | 2.414,24 | 1.765,33 | 1.727,08 |
| 3.360,- | 1 | 2.146,53 | 2.199,54 | 2.425,84 | 1.773,85 | 1.735,60 |
| 3.380,- | 1 | 2.156,90 | 2.210,00 | 2.437,45 | 1.782,38 | 1.744,13 |
| 3.400,- | 1 | 2.167,18 | 2.220,46 | 2.448,87 | 1.790,99 | 1.752,66 |
| 3.420,- | 1 | 2.177,48 | 2.230,92 | 2.460,48 | 1.799,52 | 1.761,28 |
| 3.440,- | 1 | 2.187,76 | 2.241,30 | 2.472,08 | 1.808,04 | 1.769,80 |
| 3.460,- | 1 | 2.198,04 | 2.251,76 | 2.483,68 | 1.816,66 | 1.778,41 |
| 3.480,- | 1 | 2.208,24 | 2.262,14 | 2.495,11 | 1.825,19 | 1.786,95 |
| 3.500,- | 1 | 2.218,53 | 2.272,50 | 2.506,71 | 1.833,80 | 1.795,48 |
| 3.520,- | 1 | 2.228,73 | 2.282,88 | 2.518,33 | 1.842,33 | 1.804,09 |
| 3.540,- | 1 | 2.238,93 | 2.293,26 | 2.529,75 | 1.850,85 | 1.812,61 |
| 3.560,- | 1 | 2.249,12 | 2.303,54 | 2.541,36 | 1.859,39 | 1.821,14 |
| 3.580,- | 1 | 2.259,32 | 2.313,82 | 2.552,78 | 1.868,00 | 1.829,76 |
| 3.600,- | 1 | 2.269,42 | 2.324,11 | 2.564,39 | 1.876,53 | 1.838,29 |
| 3.620,- | 1 | 2.279,54 | 2.334,48 | 2.575,81 | 1.885,15 | 1.846,90 |
| 3.640,- | 1 | 2.289,65 | 2.344,68 | 2.587,24 | 1.893,67 | 1.855,42 |
| 3.660,- | 1 | 2.299,85 | 2.354,97 | 2.598,84 | 1.902,28 | 1.863,95 |
| 3.680,- | 1 | 2.309,87 | 2.365,17 | 2.610,28 | 1.910,81 | 1.872,57 |
| 3.700,- | 1 | 2.319,98 | 2.375,45 | 2.621,71 | 1.919,34 | 1.881,10 |
| 3.720,- | 1 | 2.330,00 | 2.385,65 | 2.633,13 | 1.927,86 | 1.889,62 |
| 3.740,- | 1 | 2.340,11 | 2.395,85 | 2.644,56 | 1.936,48 | 1.898,23 |
| 3.760,- | 1 | 2.350,13 | 2.406,04 | 2.655,99 | 1.945,01 | 1.906,76 |
| 3.780,- | 1 | 2.360,15 | 2.416,16 | 2.667,41 | 1.953,62 | 1.915,38 |
| 3.800,- | 1 | 2.370,08 | 2.426,35 | 2.678,85 | 1.962,15 | 1.923,91 |
| 3.820,- | 1 | 2.380,11 | 2.436,46 | 2.690,28 | 1.970,77 | 1.932,43 |
| 3.840,- | 1 | 2.390,04 | 2.446,57 | 2.701,70 | 1.979,29 | 1.941,04 |
| 3.860,- | 1 | 2.400,06 | 2.456,68 | 2.713,13 | 1.987,82 | 1.949,58 |
| 3.880,- | 1 | 2.409,99 | 2.466,70 | 2.724,56 | 1.996,35 | 1.958,11 |
| 3.900,- | 1 | 2.419,93 | 2.476,81 | 2.735,98 | 2.004,96 | 1.966,72 |
| 3.920,- | 1 | 2.429,78 | 2.486,83 | 2.747,24 | 2.013,48 | 1.975,24 |
| 3.940,- | 1 | 2.439,71 | 2.496,94 | 2.758,67 | 2.022,10 | 1.983,86 |
| 3.960,- | 1 | 2.449,55 | 2.506,96 | 2.769,92 | 2.030,63 | 1.992,39 |
| 3.980,- | 1 | 2.459,40 | 2.516,98 | 2.781,35 | 2.039,16 | 2.000,92 |
| 4.000,- | 1 | 2.469,25 | 2.526,91 | 2.792,77 | 2.047,78 | 2.009,53 |
| 4.020,- | 1 | 2.479,09 | 2.536,94 | 2.804,03 | 2.056,30 | 2.018,05 |
| 4.040,- | 1 | 2.488,94 | 2.546,88 | 2.815,28 | 2.064,83 | 2.026,58 |
| 4.060,- | 1 | 2.498,69 | 2.556,81 | 2.826,71 | 2.073,44 | 2.035,20 |
| 4.080,- | 1 | 2.508,54 | 2.566,74 | 2.837,96 | 2.081,97 | 2.043,73 |
| 4.100,- | 1 | 2.518,29 | 2.576,68 | 2.849,22 | 2.090,59 | 2.052,34 |
| 4.120,- | 1 | 2.528,06 | 2.586,52 | 2.860,65 | 2.099,11 | 2.060,86 |
| 4.140,- | 1 | 2.537,81 | 2.596,45 | 2.871,90 | 2.107,64 | 2.069,39 |
| 4.160,- | 1 | 2.547,48 | 2.606,30 | 2.883,15 | 2.116,25 | 2.077,92 |
| 4.180,- | 1 | 2.557,24 | 2.616,15 | 2.894,41 | 2.124,78 | 2.086,54 |
| 4.200,- | 1 | 2.566,91 | 2.625,99 | 2.905,66 | 2.133,30 | 2.095,06 |
| 4.220,- | 1 | 2.576,58 | 2.635,84 | 2.917,08 | 2.141,92 | 2.103,67 |
| 4.240,- | 1 | 2.586,25 | 2.645,59 | 2.928,16 | 2.150,45 | 2.112,21 |
| 4.260,- | 1 | 2.595,92 | 2.655,44 | 2.939,42 | 2.159,06 | 2.120,82 |
| 4.280,- | 1 | 2.605,50 | 2.665,20 | 2.950,67 | 2.167,59 | 2.129,35 |
| 4.300,- | 1 | 2.615,09 | 2.674,96 | 2.961,92 | 2.176,11 | 2.137,87 |
| 4.320,- | 1 | 2.624,66 | 2.684,72 | 2.973,17 | 2.184,73 | 2.146,40 |
| 4.340,- | 1 | 2.634,33 | 2.694,47 | 2.984,43 | 2.193,26 | 2.155,02 |
| 4.360,- | 1 | 2.643,84 | 2.704,14 | 2.995,50 | 2.201,79 | 2.163,55 |
| 4.380,- | 1 | 2.653,41 | 2.713,90 | 3.006,75 | 2.210,41 | 2.172,16 |
| 4.400,- | 1 | 2.662,91 | 2.723,48 | 3.018,00 | 2.218,93 | 2.180,68 |
| 4.420,- | 1 | 2.672,49 | 2.733,24 | 3.029,08 | 2.227,54 | 2.189,21 |
| 4.440,- | 1 | 2.681,99 | 2.742,82 | 3.040,33 | 2.236,07 | 2.197,83 |
| 4.460,- | 1 | 2.691,48 | 2.752,49 | 3.051,58 | 2.244,60 | 2.206,36 |
| 4.480,- | 1 | 2.700,97 | 2.762,08 | 3.062,67 | 2.253,22 | 2.214,88 |
| 4.500,- | 1 | 2.710,38 | 2.771,75 | 3.073,74 | 2.261,74 | 2.223,49 |
| 4.520,- | 1 | 2.719,88 | 2.781,33 | 3.084,99 | 2.270,27 | 2.232,02 |
| 4.540,- | 1 | 2.729,19 | 2.790,82 | 3.096,06 | 2.278,80 | 2.240,46 |
| 4.560,- | 1 | 2.737,90 | 2.799,70 | 3.106,62 | 2.286,53 | 2.248,28 |
| 4.580,- | 1 | 2.746,60 | 2.808,49 | 3.117,17 | 2.294,27 | 2.256,02 |
| 4.600,- | 1 | 2.755,30 | 2.817,37 | 3.127,89 | 2.302,09 | 2.263,76 |
| 4.620,- | 1 | 2.763,91 | 2.826,16 | 3.138,44 | 2.309,83 | 2.271,59 |
| 4.640,- | 1 | 2.772,53 | 2.834,95 | 3.148,99 | 2.317,56 | 2.279,31 |
| 4.660,- | 1 | 2.781,14 | 2.843,75 | 3.159,54 | 2.325,38 | 2.287,05 |
| 4.680,- | 1 | 2.789,76 | 2.852,53 | 3.170,08 | 2.333,12 | 2.294,88 |
| 4.700,- | 1 | 2.798,37 | 2.861,24 | 3.180,64 | 2.340,86 | 2.302,62 |
| 4.720,- | 1 | 2.806,90 | 2.869,94 | 3.191,19 | 2.348,68 | 2.310,44 |
| 4.740,- | 1 | 2.815,43 | 2.878,64 | 3.201,73 | 2.356,41 | 2.318,17 |
| 4.760,- | 1 | 2.823,95 | 2.887,35 | 3.212,29 | 2.364,15 | 2.325,91 |
| 4.780,- | 1 | 2.832,48 | 2.896,05 | 3.222,65 | 2.371,98 | 2.333,73 |
| 4.800,- | 1 | 2.840,92 | 2.904,66 | 3.233,21 | 2.379,72 | 2.341,47 |
| 4.820,- | 1 | 2.849,45 | 2.913,28 | 3.243,76 | 2.387,44 | 2.349,20 |
| 4.840,- | 1 | 2.857,80 | 2.921,89 | 3.254,13 | 2.395,18 | 2.356,94 |
| 4.860,- | 1 | 2.866,24 | 2.930,42 | 3.264,68 | 2.403,01 | 2.364,68 |
| 4.880,- | 1 | 2.874,68 | 2.939,04 | 3.275,06 | 2.410,75 | 2.372,50 |
| 4.900,- | 1 | 2.883,03 | 2.947,56 | 3.285,60 | 2.418,48 | 2.380,23 |
| 4.920,- | 1 | 2.891,39 | 2.956,09 | 3.295,98 | 2.426,30 | 2.387,97 |
| 4.940,- | 1 | 2.899,74 | 2.964,62 | 3.306,34 | 2.434,04 | 2.395,80 |
| 4.960,- | 1 | 2.908,09 | 2.973,14 | 3.316,90 | 2.441,78 | 2.403,53 |
| 4.980,- | 1 | 2.916,44 | 2.981,59 | 3.327,27 | 2.449,60 | 2.411,36 |
| 5.000,- | 1 | 2.924,70 | 2.990,02 | 3.337,64 | 2.457,33 | 2.419,09 |
| 5.020,- | 1 | 2.932,96 | 2.998,46 | 3.348,02 | 2.465,07 | 2.426,83 |
| 5.040,- | 1 | 2.941,23 | 3.006,90 | 3.358,39 | 2.472,89 | 2.434,65 |
| 5.060,- | 1 | 2.949,49 | 3.015,25 | 3.368,76 | 2.480,63 | 2.442,39 |
| 5.080,- | 1 | 2.957,67 | 3.023,69 | 3.379,14 | 2.488,36 | 2.450,12 |
| 5.100,- | 1 | 2.965,92 | 3.032,04 | 3.389,51 | 2.496,19 | 2.457,94 |
| 5.120,- | 1 | 2.974,11 | 3.040,39 | 3.399,88 | 2.503,93 | 2.465,68 |
| 5.140,- | 1 | 2.982,28 | 3.048,66 | 3.410,26 | 2.511,66 | 2.473,42 |
| 5.160,- | 1 | 2.990,37 | 3.057,01 | 3.420,46 | 2.519,49 | 2.481,24 |
| 5.180,- | 1 | 2.998,54 | 3.065,27 | 3.430,82 | 2.527,22 | 2.488,97 |
| 5.200,- | 1 | 3.006,63 | 3.073,53 | 3.441,20 | 2.534,96 | 2.496,71 |
| 5.220,- | 1 | 3.014,71 | 3.081,80 | 3.451,40 | 2.542,78 | 2.504,54 |
| 5.240,- | 1 | 3.022,80 | 3.090,06 | 3.461,78 | 2.550,52 | 2.512,28 |
| 5.260,- | 1 | 3.030,80 | 3.098,24 | 3.471,97 | 2.558,25 | 2.520,00 |
| 5.280,- | 1 | 3.038,81 | 3.106,41 | 3.482,34 | 2.566,07 | 2.527,83 |
| 5.300,- | 1 | 3.046,89 | 3.114,58 | 3.492,54 | 2.573,81 | 2.535,57 |
| 5.320,- | 1 | 3.054,89 | 3.122,77 | 3.502,73 | 2.581,55 | 2.543,31 |
| 5.340,- | 1 | 3.062,81 | 3.130,85 | 3.513,11 | 2.589,37 | 2.551,13 |
| 5.360,- | 1 | 3.070,80 | 3.139,03 | 3.523,31 | 2.597,10 | 2.558,86 |
| 5.380,- | 1 | 3.078,72 | 3.147,11 | 3.533,51 | 2.604,84 | 2.566,60 |
| 5.400,- | 1 | 3.086,63 | 3.155,12 | 3.543,70 | 2.612,58 | 2.574,34 |
| 5.420,- | 1 | 3.094,45 | 3.163,20 | 3.553,90 | 2.620,41 | 2.582,16 |
| 5.440,- | 1 | 3.102,36 | 3.171,29 | 3.564,10 | 2.628,13 | 2.589,89 |
| 5.460,- | 1 | 3.110,18 | 3.179,28 | 3.574,30 | 2.635,87 | 2.597,63 |
| 5.480,- | 1 | 3.118,10 | 3.187,29 | 3.584,49 | 2.643,70 | 2.605,45 |
| 5.500,- | 1 | 3.125,92 | 3.195,29 | 3.594,51 | 2.651,44 | 2.613,19 |
| 5.520,- | 1 | 3.133,65 | 3.203,20 | 3.604,71 | 2.659,17 | 2.620,92 |
| 5.540,- | 1 | 3.141,48 | 3.211,20 | 3.614,91 | 2.666,99 | 2.628,75 |
| 5.560,- | 1 | 3.149,22 | 3.219,11 | 3.625,10 | 2.674,73 | 2.636,49 |
| 5.580,- | 1 | 3.157,04 | 3.227,02 | 3.635,13 | 2.682,47 | 2.644,22 |
| 5.600,- | 1 | 3.164,78 | 3.234,84 | 3.645,33 | 2.690,29 | 2.652,05 |
| 5.620,- | 1 | 3.172,51 | 3.242,76 | 3.655,35 | 2.698,02 | 2.659,78 |
| 5.640,- | 1 | 3.180,33 | 3.250,58 | 3.665,55 | 2.705,76 | 2.667,52 |
| 5.660,- | 1 | 3.188,07 | 3.258,41 | 3.675,56 | 2.713,58 | 2.675,34 |
| 5.680,- | 1 | 3.195,81 | 3.266,23 | 3.685,59 | 2.721,32 | 2.683,08 |
| 5.700,- | 1 | 3.203,63 | 3.274,05 | 3.695,79 | 2.729,05 | 2.690,81 |
| 5.720,- | 1 | 3.211,36 | 3.281,78 | 3.705,81 | 2.736,88 | 2.698,63 |
| 5.740,- | 1 | 3.219,10 | 3.289,61 | 3.715,83 | 2.744,62 | 2.706,37 |
| 5.760,- | 1 | 3.226,93 | 3.297,35 | 3.725,86 | 2.752,35 | 2.714,11 |
| 5.780,- | 1 | 3.234,66 | 3.305,09 | 3.735,87 | 2.760,18 | 2.721,93 |
| 5.800,- | 1 | 3.242,39 | 3.312,91 | 3.745,89 | 2.767,91 | 2.729,66 |
| 5.820,- | 1 | 3.250,22 | 3.320,64 | 3.755,92 | 2.775,65 | 2.737,40 |
| 5.840,- | 1 | 3.257,96 | 3.328,38 | 3.765,94 | 2.783,47 | 2.745,23 |
| 5.860,- | 1 | 3.265,70 | 3.336,20 | 3.775,96 | 2.791,21 | 2.752,97 |
| 5.880,- | 1 | 3.273,52 | 3.343,94 | 3.785,99 | 2.799,03 | 2.760,69 |
| 5.900,- | 1 | 3.281,25 | 3.351,76 | 3.795,82 | 2.806,76 | 2.768,52 |
| 5.920,- | 1 | 3.288,99 | 3.359,41 | 3.805,85 | 2.814,50 | 2.776,26 |
| 5.940,- | 1 | 3.296,73 | 3.367,23 | 3.815,87 | 2.822,24 | 2.784,00 |
| 5.960,- | 1 | 3.304,55 | 3.374,97 | 3.825,72 | 2.829,97 | 2.791,73 |
| 5.980,- | 1 | 3.312,28 | 3.382,70 | 3.835,74 | 2.837,79 | 2.799,55 |
| 6.000,- | 1 | 3.320,02 | 3.390,52 | 3.845,59 | 2.845,53 | 2.807,29 |
| 6.020,- | 1 | 3.327,84 | 3.398,26 | 3.855,61 | 2.853,27 | 2.815,03 |
| 6.040,- | 1 | 3.335,58 | 3.406,00 | 3.865,46 | 2.861,10 | 2.822,85 |
| 6.060,- | 1 | 3.343,31 | 3.413,83 | 3.875,29 | 2.868,82 | 2.830,58 |
| 6.080,- | 1 | 3.351,13 | 3.421,56 | 3.885,14 | 2.876,56 | 2.838,32 |
| 6.100,- | 1 | 3.358,87 | 3.429,30 | 3.895,16 | 2.884,39 | 2.846,14 |
| 6.120,- | 1 | 3.366,61 | 3.437,12 | 3.905,01 | 2.892,13 | 2.853,88 |
| 6.140,- | 1 | 3.374,44 | 3.444,86 | 3.914,86 | 2.899,95 | 2.861,61 |
| 6.160,- | 1 | 3.382,17 | 3.452,68 | 3.924,70 | 2.907,68 | 2.869,44 |
| 6.180,- | 1 | 3.389,91 | 3.460,41 | 3.934,55 | 2.915,42 | 2.877,18 |
| 6.200,- | 1 | 3.397,73 | 3.468,15 | 3.944,40 | 2.923,24 | 2.884,91 |
| 6.220,- | 1 | 3.405,47 | 3.475,97 | 3.954,24 | 2.930,98 | 2.892,74 |
| 6.240,- | 1 | 3.413,29 | 3.483,71 | 3.964,09 | 2.938,71 | 2.900,47 |
| 6.260,- | 1 | 3.421,02 | 3.491,44 | 3.973,94 | 2.946,53 | 2.908,21 |
| 6.280,- | 1 | 3.428,76 | 3.499,27 | 3.983,61 | 2.954,27 | 2.916,03 |
| 6.300,- | 1 | 3.436,58 | 3.507,01 | 3.993,44 | 2.962,01 | 2.923,77 |
| 6.320,- | 1 | 3.444,32 | 3.514,74 | 4.003,11 | 2.969,84 | 2.931,50 |
| 6.340,- | 1 | 3.452,05 | 3.522,57 | 4.012,96 | 2.977,57 | 2.939,32 |
| 6.360,- | 1 | 3.459,88 | 3.530,30 | 4.022,63 | 2.985,31 | 2.947,06 |
| 6.380,- | 1 | 3.467,62 | 3.538,04 | 4.032,48 | 2.993,13 | 2.954,80 |
| 6.400,- | 1 | 3.475,35 | 3.545,86 | 4.042,15 | 3.000,87 | 2.962,62 |
| 6.420,- | 1 | 3.483,18 | 3.553,60 | 4.051,99 | 3.008,60 | 2.970,35 |
| 6.440,- | 1 | 3.490,91 | 3.561,33 | 4.061,66 | 3.016,42 | 2.978,09 |
| 6.460,- | 1 | 3.498,65 | 3.569,07 | 4.071,33 | 3.024,16 | 2.985,83 |
| 6.480,- | 1 | 3.506,39 | 3.576,89 | 4.081,00 | 3.031,90 | 2.993,66 |
| 6.500,- | 1 | 3.514,21 | 3.584,63 | 4.090,67 | 3.039,63 | 3.001,38 |
| 6.520,- | 1 | 3.521,94 | 3.592,36 | 4.100,52 | 3.047,45 | 3.009,12 |
| 6.540,- | 1 | 3.529,68 | 3.600,18 | 4.110,01 | 3.055,19 | 3.016,95 |
| 6.560,- | 1 | 3.537,50 | 3.607,92 | 4.119,68 | 3.062,93 | 3.024,69 |
| 6.580,- | 1 | 3.545,24 | 3.615,66 | 4.129,35 | 3.070,75 | 3.032,42 |
| 6.600,- | 1 | 3.552,97 | 3.623,49 | 4.139,02 | 3.078,48 | 3.040,24 |
| 6.620,- | 1 | 3.560,79 | 3.631,21 | 4.148,69 | 3.086,22 | 3.047,98 |
| 6.640,- | 1 | 3.568,53 | 3.638,95 | 4.158,36 | 3.094,05 | 3.055,72 |
| 6.660,- | 1 | 3.576,27 | 3.646,78 | 4.167,86 | 3.101,79 | 3.063,54 |
| 6.680,- | 1 | 3.584,10 | 3.654,52 | 4.177,53 | 3.109,51 | 3.071,27 |
| 6.700,- | 1 | 3.591,82 | 3.662,25 | 4.187,20 | 3.117,34 | 3.079,01 |
| und mehr | | |||||
Anlage 2 (zu § 2) Programmablaufplan zur maschinellen Berechnung von Kurzarbeitergeld nach dem SGB III (gültig ab dem 1. Januar 2019)
Anlage 2 wird in 1 Vorschrift zitiert
Hinweis für die Berechnung des Leistungsbetrages
Die Berechnung nach dem vorstehenden Programmablaufplan ist für das monatliche Sollentgelt (Bruttoarbeitsentgelt ohne Arbeitsausfall) und für das monatliche Istentgelt (tatsächlich erzieltes Bruttoarbeitsentgelt) durchzuführen. Aus der Nettoentgeltdifferenz (= Differenz aus pauschaliertem Nettoentgelt-Soll und pauschaliertem Nettoentgelt-Ist) ist der Leistungsbetrag (Kurzarbeitergeld) zu ermitteln. Arbeitnehmerinnen und Arbeitnehmer, die mindestens ein Kind im Sinne des § 32 Absatz 1, 3 bis 5 des Einkommensteuergesetzes haben, sowie Arbeitnehmerinnen und Arbeitnehmer, deren Ehegattin, Ehegatte, Lebenspartnerin oder Lebenspartner mindestens ein Kind im Sinne des § 32 Absatz 1, 4 und 5 des Einkommensteuergesetzes hat, wenn beide Ehegatten/Lebenspartner unbeschränkt einkommensteuerpflichtig sind und nicht dauernd getrennt leben, erhalten als Kurzarbeitergeld 67 Prozent der Nettoentgeltdifferenz, die übrigen Arbeitnehmerinnen und Arbeitnehmer 60 Prozent der Nettoentgeltdifferenz (Bruchteile von Centbeträgen kaufmännisch gerundet).
Link zu dieser Seite: https://www.buzer.de/gesetz/13226/index.htm