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Gesetz zur Erhöhung der Behinderten-Pauschbeträge und zur Anpassung weiterer steuerlicher Regelungen, BGBl. 2020 I S. 2770. |
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§ 65 Abs. 1 Nr. 2 Buchst. b EStDV, BMF, Schreiben v. 1.3.2021, IV C 8 -S 2286/19/10002 :006, BStBl 2021 I S. 300 |
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§ 33 Abs. 5 EStG. |
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§ 8 Abs. 1 Satz 1 Nr. 7 i. V. m. Abs. 2 SGB V. |
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§ 28 Abs. 1 Nr. 2 SGB III. |
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S. Abschn. 4.3, Beispiel 4. |
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S. Abschn. 4.3, Beispiel 4. |
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Mindestentgelt: 20 % der Bezugsgröße |
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3.745 EUR x 20 % |
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Arbeitsentgelt abzgl. Mindestentgelt |
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900 EUR – 749 EUR |
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Mindestentgelt: 20 % der Bezugsgröße |
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3.745 EUR x 20 % |
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Arbeitsentgelt abzgl. Mindestentgelt |
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900 EUR – 749 EUR |
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Mindestentgelt i. H. v. 80 % der Bezugsgröße abzgl. Arbeitsentgelt |
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2.996 EUR – 900 EUR |
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BT-Drucks. 19/6337 S. 148. |
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