Author: Sandra Zeymer

Keine Erhöhung der Geringfügigkeitsgrenze 2026 – Was das Festhalten am aktuellen Wert aus sozialversicherungsrechtlicher Sicht bedeutet

28 Nov. 2025

Aufgrund des im Nationalrat verabschiedeten Budgetbegleitgesetzes wird die Geringfügigkeitsgrenze für die Jahre 2026 nicht angehoben. Die Auswirkungen auf die Personalverrechnung, sowie auch auf die Dienstgeber:innen und Dienstnehmer:innen haben wir in folgendem Beitrag für Sie zusammengefasst. Unter einer geringfügigen Beschäftigung versteht man ein Dienstverhältnis, welches neben einem vollversicherten Dienstverhältnis oder, unter bestimmten Umständen, neben der Erwerbs- […]

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