{"id":5110,"date":"2014-08-23T15:33:13","date_gmt":"2014-08-23T14:33:13","guid":{"rendered":"http:\/\/www.ra-herren.de\/?p=5110"},"modified":"2014-08-23T15:33:13","modified_gmt":"2014-08-23T14:33:13","slug":"bsg-regelmaessige-provisionen-erhoehen-elterngeld","status":"publish","type":"post","link":"https:\/\/raherren.de\/index.php\/2014\/08\/23\/bsg-regelmaessige-provisionen-erhoehen-elterngeld\/","title":{"rendered":"BSG: Regelm\u00e4\u00dfige Provisionen erh\u00f6hen Elterngeld"},"content":{"rendered":"<p><a href=\"http:\/\/www.ra-herren.de\/wp\/wp-content\/uploads\/Fotolia_35821406_XS.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-thumbnail wp-image-4910\" alt=\"stapel_paragraph_01\" src=\"http:\/\/www.ra-herren.de\/wp\/wp-content\/uploads\/Fotolia_35821406_XS-150x150.jpg\" width=\"150\" height=\"150\" \/><\/a>Bei der Ermittlung des Elterngelds ist der Arbeitslohn des Berechtigten f\u00fcr die letzten zw\u00f6lf Monate um &#8222;sonstige Bez\u00fcge&#8220; wie Urlaubs- und Weihnachtsgeld und Gratifikationen zu k\u00fcrzen. Prinzipiell stellen zwar auch Provisionszahlungen an den Arbeitnehmer &#8222;elterngeldsch\u00e4dliche&#8220; sonstige Bez\u00fcge dar. Flie\u00dfen sie dem Arbeitnehmer aber mehrmals im Jahr nach festgelegten Stichtagen zu, erh\u00f6hen sie das Elterngeld.<\/p>\n<div>\n<p>Diese gute Nachricht kommt vom <a title=\"Bundessozialgericht (BSG)\" href=\"http:\/\/www.bsg.bund.de\/DE\/Home\/home_node.html\" target=\"_blank\" rel=\"noopener\">Bundessozialgericht (BSG)<\/a>. Nach Ansicht des Gerichts muss bei der Ermittlung des Nettoeinkommens zur Ermittlung des Elterngelds beachtet werden, dass Steuer- und Elterngeldrecht unterschiedliche Ziele verfolgen. Deshalb d\u00fcrfen Provisionszahlungen bei der Ermittlung des Zw\u00f6lf-Monats-Einkommens nicht au\u00dfer Acht gelassen werden, nur weil das Finanzamt diese im Lohnsteuerabzugsverfahren als sonstige Bez\u00fcge beg\u00fcnstigt (<a title=\"BSG, B 10 EG 7\/13\" href=\"http:\/\/juris.bundessozialgericht.de\/cgi-bin\/rechtsprechung\/document.py?Gericht=bsg&amp;Art=en&amp;nr=13456\" target=\"_blank\" rel=\"noopener\">BSG, B 10 EG 7\/13<\/a>).<\/p>\n<p><b>Hinweis:<\/b> Es sind aber nur Provisionen &#8222;beg\u00fcnstigt&#8220;, die dem Arbeitnehmer regelm\u00e4\u00dfig neben dem Grundgehalt zu bestimmten Stichtagen gezahlt werden. Einmalige Provisionen, die der Arbeitgeber freiwillig als Anerkennung f\u00fcr besondere Leistungen zahlt, erh\u00f6hen das Elterngeld nicht.<\/p>\n<\/div>\n<p>Mitgeteilt von <a title=\"Rechtsanwalt Ralf Herren\" href=\"http:\/\/www.ra-herren.de\/?page_id=2\" target=\"_self\" rel=\"noopener\">Rechtsanwalt Ralf Herren<\/a> aus 50321 Br\u00fchl<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bei der Ermittlung des Elterngelds ist der Arbeitslohn des Berechtigten f\u00fcr die letzten zw\u00f6lf Monate um &#8222;sonstige Bez\u00fcge&#8220; wie Urlaubs- und Weihnachtsgeld und Gratifikationen zu k\u00fcrzen. Prinzipiell stellen zwar auch Provisionszahlungen an den Arbeitnehmer &#8222;elterngeldsch\u00e4dliche&#8220; sonstige Bez\u00fcge dar. Flie\u00dfen sie dem Arbeitnehmer aber mehrmals im Jahr nach festgelegten Stichtagen zu, erh\u00f6hen sie das Elterngeld. Diese [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[563,1485],"class_list":["post-5110","post","type-post","status-publish","format-standard","hentry","category-bag","tag-elterngeld","tag-provisionen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BSG: Regelm\u00e4\u00dfige Provisionen erh\u00f6hen Elterngeld - RA Heeren<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raherren.de\/index.php\/2014\/08\/23\/bsg-regelmaessige-provisionen-erhoehen-elterngeld\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BSG: Regelm\u00e4\u00dfige Provisionen erh\u00f6hen Elterngeld - RA Heeren\" \/>\n<meta property=\"og:description\" content=\"Bei der Ermittlung des Elterngelds ist der Arbeitslohn des Berechtigten f\u00fcr die letzten zw\u00f6lf Monate um &#8222;sonstige Bez\u00fcge&#8220; wie Urlaubs- und Weihnachtsgeld und Gratifikationen zu k\u00fcrzen. Prinzipiell stellen zwar auch Provisionszahlungen an den Arbeitnehmer &#8222;elterngeldsch\u00e4dliche&#8220; sonstige Bez\u00fcge dar. Flie\u00dfen sie dem Arbeitnehmer aber mehrmals im Jahr nach festgelegten Stichtagen zu, erh\u00f6hen sie das Elterngeld. 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