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Die Grenze ist an den Mindestlohn gekoppelt.",[2681],{"_key":2666,"_type":40,"href":2682},"https:\u002F\u002Fwww.minijob-zentrale.de\u002FDE\u002Fmeta\u002Ffaq-bereich\u002Fbegriffe-und-beschaeftigungsarten\u002F17_was_ist_die_geringf%C3%BCgigkeitsgrenze\u002Ffaq_17_was_ist_die_geringf%C3%BCgigkeitsgrenze.html",{"_key":2684,"_type":12,"children":2685,"markDefs":2690,"style":115},"c1ea7b58414d",[2686],{"_key":2687,"_type":16,"marks":2688,"text":2689},"f547a3ba726e",[],"Beitragsbemessungsgrenzen 2026",[],{"_key":2692,"_type":12,"children":2693,"markDefs":2707,"style":20},"2524e25442cc",[2694,2698,2703],{"_key":2695,"_type":16,"marks":2696,"text":2697},"e8fb6a196249",[],"Auch die ",{"_key":2699,"_type":16,"marks":2700,"text":2702},"2bf85bed4079",[2701],"3a6aefccb879","Beitragsbemessungsgrenzen der Sozialversicherung",{"_key":2704,"_type":16,"marks":2705,"text":2706},"5b2a4fbb0681",[]," wurden 2026 angepasst.",[2708],{"_key":2701,"_type":40,"href":2709},"https:\u002F\u002Fwww.bmas.de\u002FDE\u002FService\u002FGesetze-und-Gesetzesvorhaben\u002Fsozialversicherungs-rechengroessenverordnung-2026.html",{"_key":2711,"_type":12,"children":2712,"markDefs":2724,"style":20},"d0c8e598572c",[2713,2717,2721],{"_key":2714,"_type":16,"marks":2715,"text":2716},"63b16d709e02",[],"Die Beitragsbemessungsgrenze in der allgemeinen Rentenversicherung liegt 2026 bei ",{"_key":2718,"_type":16,"marks":2719,"text":2720},"e740f48487b5",[31],"8.450 Euro monatlich beziehungsweise 101.400 Euro jährlich",{"_key":2722,"_type":16,"marks":2723,"text":37},"350ae184c498",[],[],{"_key":2726,"_type":12,"children":2727,"markDefs":2747,"style":20},"3318a202a57c",[2728,2732,2736,2740,2744],{"_key":2729,"_type":16,"marks":2730,"text":2731},"d5f2ac243ad9",[],"Für die gesetzliche Kranken- und Pflegeversicherung liegt die Beitragsbemessungsgrenze 2026 bei ",{"_key":2733,"_type":16,"marks":2734,"text":2735},"d8ec9b8578fe",[31],"5.812,50 Euro monatlich beziehungsweise 69.750 Euro jährlich",{"_key":2737,"_type":16,"marks":2738,"text":2739},"84a073c7b3b4",[],". Die Versicherungspflichtgrenze in der gesetzlichen Krankenversicherung beträgt 2026 ",{"_key":2741,"_type":16,"marks":2742,"text":2743},"c3b1fd7436dc",[31],"6.450 Euro monatlich beziehungsweise 77.400 Euro jährlich",{"_key":2745,"_type":16,"marks":2746,"text":37},"a69b5d3e9f11",[],[],{"_key":2749,"_type":12,"children":2750,"markDefs":2755,"style":20},"121fa318d733",[2751],{"_key":2752,"_type":16,"marks":2753,"text":2754},"7c5ad6a2e26f",[],"Diese Werte sind für die Berechnung von Sozialversicherungsbeiträgen relevant und sollten in der eingesetzten Lohnsoftware entsprechend berücksichtigt werden.",[],{"_key":2757,"_type":12,"children":2758,"markDefs":2763,"style":115},"5c868c488caf",[2759],{"_key":2760,"_type":16,"marks":2761,"text":2762},"f6184fd2845e",[],"Warum Unternehmen aktuelle Werte benötigen",[],{"_key":2765,"_type":12,"children":2766,"markDefs":2771,"style":20},"cd381baeff6e",[2767],{"_key":2768,"_type":16,"marks":2769,"text":2770},"3e2c284b31be",[],"Gesetzliche Grenzwerte, Beitragssätze und weitere Berechnungsgrundlagen können sich ändern. Für die laufende Lohnabrechnung ist deshalb wichtig, dass die eingesetzte Software beziehungsweise der beauftragte Dienstleister aktuelle Werte verwendet.",[],{"_key":2773,"_type":12,"children":2774,"markDefs":2779,"style":20},"bd930c6c90d8",[2775],{"_key":2776,"_type":16,"marks":2777,"text":2778},"7c8a673a253f",[],"Eine einmal eingerichtete Abrechnung sollte nicht über Jahre unverändert betrieben werden.",[],{"_key":2781,"_type":12,"children":2782,"markDefs":2787,"style":74},"ddb47f966561",[2783],{"_key":2784,"_type":16,"marks":2785,"text":2786},"fc506819adb8",[],"Lohnabrechnung und Lohnbuchhaltung – wo liegt der Unterschied?",[],{"_key":2789,"_type":12,"children":2790,"markDefs":2795,"style":20},"041428d673a3",[2791],{"_key":2792,"_type":16,"marks":2793,"text":2794},"74317236495c",[],"Die Lohnabrechnung ist ein Bestandteil der Lohnbuchhaltung.",[],{"_key":2797,"_type":12,"children":2798,"markDefs":2803,"style":20},"14dc409207d6",[2799],{"_key":2800,"_type":16,"marks":2801,"text":2802},"33d4f9a258e9",[],"Während die einzelne Lohnabrechnung die Vergütung eines Beschäftigten für einen bestimmten Zeitraum darstellt, umfasst die Lohnbuchhaltung den gesamten organisatorischen und administrativen Prozess rund um die Entgeltabrechnung.",[],{"_key":2805,"_type":12,"children":2806,"markDefs":2810,"style":20},"c1027c9d1075",[2807],{"_key":2808,"_type":16,"marks":2809,"text":310},"0a361aa33855",[],[],{"_key":2812,"_type":12,"children":2813,"level":319,"listItem":320,"markDefs":2818,"style":20},"813344f72e3d",[2814],{"_key":2815,"_type":16,"marks":2816,"text":2817},"986ff71d9eb5",[],"Erfassung von Mitarbeiterdaten",[],{"_key":2820,"_type":12,"children":2821,"level":319,"listItem":320,"markDefs":2826,"style":20},"d1a4180e15d7",[2822],{"_key":2823,"_type":16,"marks":2824,"text":2825},"de18fc974595",[],"Pflege von 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sein.",[],{"_key":2899,"_type":12,"children":2900,"markDefs":2905,"style":115},"23e27fbb2450",[2901],{"_key":2902,"_type":16,"marks":2903,"text":2904},"7312920cdb75",[],"Welche Vorteile bietet eine digitale Lohnabrechnung für Unternehmen?",[],{"_key":2907,"_type":12,"children":2908,"markDefs":2913,"style":20},"b03b02baa351",[2909],{"_key":2910,"_type":16,"marks":2911,"text":2912},"6fbb997ed51b",[],"Der größte Vorteil digitaler Prozesse liegt nicht allein darin, Papier zu sparen.",[],{"_key":2915,"_type":12,"children":2916,"markDefs":2921,"style":20},"c53cfc1c580f",[2917],{"_key":2918,"_type":16,"marks":2919,"text":2920},"f4c030112510",[],"Eine digital unterstützte Lohnabrechnung kann vor allem wiederkehrende Arbeitsschritte vereinfachen.",[],{"_key":2923,"_type":12,"children":2924,"markDefs":2928,"style":20},"323a60a4f03a",[2925],{"_key":2926,"_type":16,"marks":2927,"text":310},"3aa0f01c7186",[],[],{"_key":2930,"_type":12,"children":2931,"level":319,"listItem":320,"markDefs":2936,"style":20},"669b11a757c0",[2932],{"_key":2933,"_type":16,"marks":2934,"text":2935},"0d86bae1eb7c",[],"Übernahme von Arbeitszeitdaten",[],{"_key":2938,"_type":12,"children":2939,"level":319,"listItem":320,"markDefs":2944,"style":20},"8e6eed3ad805",[2940],{"_key":2941,"_type":16,"marks":2942,"text":2943},"8fd0c10c8d64",[],"Verarbeitung von Abwesenheiten",[],{"_key":2946,"_type":12,"children":2947,"level":319,"listItem":320,"markDefs":2952,"style":20},"e505954023fd",[2948],{"_key":2949,"_type":16,"marks":2950,"text":2951},"e8958d2ecdda",[],"Verwaltung von 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Dokumentation",[],{"_key":2986,"_type":12,"children":2987,"markDefs":2992,"style":20},"790ca7e30736",[2988],{"_key":2989,"_type":16,"marks":2990,"text":2991},"6c7f788bdf14",[],"Je stärker Personalverwaltung, Zeiterfassung und Entgeltabrechnung miteinander verbunden sind, desto weniger Daten müssen mehrfach erfasst werden.",[],{"_key":2994,"_type":12,"children":2995,"markDefs":3000,"style":20},"b581bbb2a479",[2996],{"_key":2997,"_type":16,"marks":2998,"text":2999},"4466e080c053",[],"Das reduziert manuelle Arbeit und kann gleichzeitig die Fehleranfälligkeit senken.",[],{"_key":3002,"_type":3003,"faqs":3004,"headline":3053},"207257233abe","blogFaq",[3005,3010,3014,3018,3022,3026,3030,3034,3038,3041,3045,3049],{"_key":3006,"_type":3007,"headline":3008,"text":3009},"023a7559070c","sectionFaqSingle","Was ist eine Lohnabrechnung?","Eine Lohnabrechnung dokumentiert die Zusammensetzung des Arbeitsentgelts für einen bestimmten Abrechnungszeitraum. Sie enthält unter anderem Angaben zum Bruttoentgelt, zu Steuern, Sozialversicherungsbeiträgen und zum Auszahlungsbetrag.",{"_key":3011,"_type":3007,"headline":3012,"text":3013},"ef1d3432d1ee","Ist eine Lohnabrechnung Pflicht?","Grundsätzlich muss Arbeitnehmern bei der Zahlung des Arbeitsentgelts eine Abrechnung in Textform erteilt werden. § 108 GewO enthält die Anforderungen an die Abrechnung. Unter bestimmten Voraussetzungen kann die Pflicht entfallen, wenn sich gegenüber der letzten ordnungsgemäßen Abrechnung keine Änderungen ergeben haben.",{"_key":3015,"_type":3007,"headline":3016,"text":3017},"3fd9e43a9f94","Was ist der Unterschied zwischen Lohn- und Gehaltsabrechnung?","Lohn wird traditionell eher mit einer Vergütung nach geleisteter Arbeitszeit verbunden, während Gehalt meist als fester monatlicher Betrag vereinbart wird. In der Praxis werden beide Begriffe häufig für die monatliche Entgeltabrechnung verwendet.",{"_key":3019,"_type":3007,"headline":3020,"text":3021},"177e42402e65","Warum ist mein Netto niedriger als mein Brutto?","Vom Bruttoentgelt werden unter anderem Lohnsteuer und Arbeitnehmeranteile zur Sozialversicherung abgezogen. Die genaue Höhe hängt von den persönlichen Steuermerkmalen, der Krankenversicherung und weiteren Faktoren ab.",{"_key":3023,"_type":3007,"headline":3024,"text":3025},"6f6f169a1937","Wie kann ich meine Lohnabrechnung prüfen?","Kontrolliert werden sollten insbesondere Abrechnungszeitraum, Grundentgelt, Arbeitszeit, Zuschläge, Steuermerkmale, Sozialversicherungsbeiträge und Auszahlungsbetrag.",{"_key":3027,"_type":3007,"headline":3028,"text":3029},"3228f522ca45","Was bedeutet Brutto auf der Lohnabrechnung?","Das Bruttoentgelt ist das Arbeitsentgelt vor den relevanten Abzügen. Es kann neben dem Grundgehalt weitere Bestandteile wie Zuschläge, Prämien, Boni oder bestimmte Sachbezüge enthalten.",{"_key":3031,"_type":3007,"headline":3032,"text":3033},"b27ce15d0e49","Was bedeutet Netto auf der Lohnabrechnung?","Das Nettoentgelt ergibt sich nach den relevanten Abzügen vom Bruttoentgelt. Der tatsächliche Auszahlungsbetrag kann durch weitere Verrechnungen davon abweichen.",{"_key":3035,"_type":3007,"headline":3036,"text":3037},"05ca86f4da83","Kann eine Lohnabrechnung digital bereitgestellt werden?","Ja. Lohnabrechnungen können unter Einhaltung der gesetzlichen Anforderungen auch elektronisch bereitgestellt werden, beispielsweise über ein Mitarbeiterportal.",{"_key":3039,"_type":3007,"headline":2386,"text":3040},"fb23e4020582","Das hängt von der konkreten Unterlagenart ab. Für Lohnkonten gilt nach § 41 EStG grundsätzlich eine Aufbewahrungsfrist bis zum Ablauf des sechsten Kalenderjahres nach der letzten Eintragung. Für andere steuerliche und sozialversicherungsrechtliche Unterlagen können andere Fristen gelten.",{"_key":3042,"_type":3007,"headline":3043,"text":3044},"0684023f5a1d","Was tun, wenn die Lohnabrechnung falsch ist?","Bei einer vermuteten Abweichung sollte zunächst die betreffende Position geprüft werden. Anschließend sollte die zuständige Lohnbuchhaltung oder der Arbeitgeber informiert werden. Je nach Fehler kann eine Korrekturabrechnung erforderlich sein.",{"_key":3046,"_type":3007,"headline":3047,"text":3048},"1c66c71fc675","Wie wird eine Lohnabrechnung erstellt?","Für die Erstellung werden zunächst die relevanten Mitarbeiter-, Arbeitszeit- und Entgeltdaten erfasst. Anschließend werden Steuern und Sozialversicherungsbeiträge berechnet, die Abrechnung erstellt und die erforderlichen Meldungen und Zahlungen verarbeitet.",{"_key":3050,"_type":3007,"headline":3051,"text":3052},"5ce89c26d3b2","Was kostet eine Lohnabrechnung?","Die Kosten hängen unter anderem von der Zahl der Beschäftigten, dem Abrechnungsmodell, der eingesetzten Software und dem Umfang der Leistungen ab. Bei externen Dienstleistern können beispielsweise Gebühren pro Mitarbeiter oder Abrechnungsfall anfallen.","Häufige Fragen zur Lohnabrechnung",{"_key":3055,"_type":12,"children":3056,"markDefs":3061,"style":74},"40b5c5d32ed7",[3057],{"_key":3058,"_type":16,"marks":3059,"text":3060},"1929654a4cdb",[],"Fazit: Lohnabrechnung richtig verstehen und effizient erstellen",[],{"_key":3063,"_type":12,"children":3064,"markDefs":3069,"style":20},"0b182451b6b0",[3065],{"_key":3066,"_type":16,"marks":3067,"text":3068},"26f46200404d",[],"Eine Lohnabrechnung macht transparent, wie sich das Arbeitsentgelt eines Beschäftigten vom Brutto bis zum Auszahlungsbetrag zusammensetzt. Gleichzeitig ist die Entgeltabrechnung für Unternehmen ein Prozess, bei dem steuerliche, sozialversicherungsrechtliche und organisatorische Anforderungen zusammenspielen.",[],{"_key":3071,"_type":12,"children":3072,"markDefs":3077,"style":20},"631b645c9241",[3073],{"_key":3074,"_type":16,"marks":3075,"text":3076},"8941bed426e8",[],"Für Arbeitnehmer ist vor allem wichtig, die einzelnen Bestandteile der Abrechnung nachvollziehen und mögliche Fehler erkennen zu können. 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