Minijob endet wegen Kündigung am 15.09.-bekommt man dann trotzdem die Energiepauschale von dem Arbeitgeber?

bekommt die Person in dem Fall die Energiepauschale? Sie ist ja am 01.09. noch im Beschäftigungsverhältnis, es endet erst am 15.09.

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anTTraXX
2 years ago

§ 113 EStG entitlement

Unrestricted taxable persons according to § 1(1), which receive income from § 13, § 15, § 18 or § 19(1), first sentence, point 1, in the period of 2022, are entitled to an energy price fee.

§ 117 EStG Disbursement of employees

Employees receive the energy price package from the employer if they are on 1. September 2022

1. in a current first service relationship;

2.In one of the tax classes 1 to 5, or in accordance with § 40a(2), receive lump sum taxed wages

In short: basically yes

At the minijob there is a small exception:

The first sentence does not apply if the employer does not issue a wage tax application. The first sentence applies in the cases of flat-rate taxation pursuant to § 40a(2) only if the employee has confirmed to the employer in writing that this is the first service relationship.

Is as much as:

Your Minijob AG may not be obliged to pay the EPP, because only §115 EStG

§ 115 EStG Fixed with income tax charges

The price of energy is fixed by the income tax charge for the 2022 pre-condition.

So just give a tax return to the emergency.