{"id":567,"date":"2023-05-11T16:01:00","date_gmt":"2023-05-11T14:01:00","guid":{"rendered":"https:\/\/esra.klein.mobi\/?p=567"},"modified":"2025-02-17T16:10:11","modified_gmt":"2025-02-17T15:10:11","slug":"lohnsteuer-und-sozialversicherung-2023","status":"publish","type":"post","link":"https:\/\/esra.klein.mobi\/?p=567","title":{"rendered":"Lohnsteuer und Sozialversicherung 2023"},"content":{"rendered":"\n<p class=\"has-text-align-center\">Studienwerk Steuerberater<\/p>\n\n\n<div class=\"wp-block-ub-divider ub_divider ub-divider-orientation-horizontal\" id=\"ub_divider_ab26da70-c998-4c25-acb3-cb3d84008f32\"><div class=\"ub_divider_wrapper\" style=\"position: relative; margin-bottom: 2px; width: 100%; height: 2px; \" data-divider-alignment=\"center\"><div class=\"ub_divider_line\" style=\"border-top: 2px solid #ccc; margin-top: 2px; \"><\/div><\/div><\/div>\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\"><ul style=\"padding-left: 1.1em; text-align: left; --ub-list-item-icon-top: 3px;; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); --ub-list-item-fa-li-top: 3px; --ub-list-item-spacing: 0px; \" class=\"wp-block-ub-styled-list ub_styled_list\" id=\"ub_styled_list-b5a7f5f3-40d9-4411-b462-ee620e08519c\"><div class=\"ub-block-list__layout\" style=\"text-align: left; column-count: 1; --ub-list-mobile-column-count: 2; \">\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-cfef2997-0fd6-436b-9479-d2cf511c8ff3\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Lohnsteuer<\/span>\n\t\t\t<\/div>\n\t\t\t\n<ul style=\"padding-left: 1.1em; text-align: left; --ub-list-item-icon-top: 3px;; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); --ub-list-item-fa-li-top: 3px; \" class=\"wp-block-ub-styled-list ub_styled_list_sublist\" id=\"ub_styled_list-717a63b3-d01d-4812-9e5a-a09c144f3ce9\"><div class=\"ub-block-list__layout\" style=\"text-align: left; \">\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-b1a27274-9b30-4013-aa4e-b2e518b6bcdd\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Gesetzliche Neuregelungen<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-48c65411-3170-48b4-b4d9-75bbfce4968d\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Lohnsteuerrecht<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-2cb2e0f2-0f19-4d05-b606-e775714ec733\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Arbeitslohn<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-247facac-ec8b-4e52-a562-1cfa1b6ee2a0\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Steuerfreistellungen im Arbeitslohn<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-72428dbf-a9ff-42b2-bc4b-4ef494eb44ba\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Reisekostenrecht<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-61fe9130-aa4c-4e7c-b99b-c8fe2db08323\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Pauschalierung im Arbeitslohn<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-03443f94-fd28-4ec6-bd6b-d0392ee4a758\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">\u00c4nderungen von Verwaltungsanweisungen<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-7749ea06-f564-4bbf-9302-cf02378daf88\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Aktuelle Urteile zum Lohnsteuerrecht und deren Relevanz im Lohnb\u00fcro<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n<\/div><\/ul>\n\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-32ceba4b-b286-4076-8eab-e6d35d768993\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Sozialversicherung<\/span>\n\t\t\t<\/div>\n\t\t\t\n<ul style=\"padding-left: 1.1em; text-align: left; --ub-list-item-icon-top: 3px;; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); --ub-list-item-fa-li-top: 3px; \" class=\"wp-block-ub-styled-list ub_styled_list_sublist\" id=\"ub_styled_list-6ea67319-5d0b-4265-9ced-d7b3fd167f49\"><div class=\"ub-block-list__layout\" style=\"text-align: left; \">\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-2b1a6366-dd6a-473e-b238-a51fb00fc710\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Geringf\u00fcgige Besch\u00e4ftigungen<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-d6ba075a-f6b3-42d1-b738-3ecb3f6487ef\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Bestandsschutzregelungen<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-032b6f19-2070-40c4-97c7-24b43b163b3b\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Anhebung und Dynamisierung der Geringf\u00fcgigkeitsgrenze<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-fee310c5-6836-4e2f-8837-9969217347b6\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Nutzung von Arbeitszeitkonten<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-997617aa-f39b-4d73-adb0-56e4479c4900\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Neuregelung der Beitragsberechnung<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-be51c935-16f4-4d02-9a6f-75be6e986b22\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Aktuelles im Versicherungs-, Beitrags- und Melderecht<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 256 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-66631e89-8f42-4018-b723-af0ff23def26\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 256 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M246.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-128-128c-9.2-9.2-22.9-11.9-34.9-6.9s-19.8 16.6-19.8 29.6l0 256c0 12.9 7.8 24.6 19.8 29.6s25.7 2.2 34.9-6.9l128-128z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Aktuelles aus der Gesetzgebung und Rechtssprechung<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n<\/div><\/ul>\n\n\t\t<\/li>\n<\/div><\/ul><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Studienwerk Steuerberater<\/p>\n","protected":false},"author":1,"featured_media":222,"comment_status":"open","ping_status":"open","sticky":false,"template":"vcard","format":"standard","meta":{"_eb_attr":"","_uag_custom_page_level_css":"","ub_ctt_via":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fortbildung"],"featured_image_src":"https:\/\/esra.klein.mobi\/wp-content\/uploads\/2024\/04\/Unknown.jpg","author_info":{"display_name":"iMEeMK","author_link":"https:\/\/esra.klein.mobi\/?author=1"},"uagb_featured_image_src":{"full":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2024\/04\/Unknown.jpg",225,225,false],"thumbnail":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2024\/04\/Unknown-150x150.jpg",150,150,true],"medium":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2024\/04\/Unknown.jpg",225,225,false],"medium_large":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2024\/04\/Unknown.jpg",225,225,false],"large":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2024\/04\/Unknown.jpg",225,225,false],"1536x1536":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2024\/04\/Unknown.jpg",225,225,false],"2048x2048":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2024\/04\/Unknown.jpg",225,225,false]},"uagb_author_info":{"display_name":"iMEeMK","author_link":"https:\/\/esra.klein.mobi\/?author=1"},"uagb_comment_info":0,"uagb_excerpt":"Studienwerk Steuerberater","_links":{"self":[{"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/posts\/567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=567"}],"version-history":[{"count":2,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/posts\/567\/revisions"}],"predecessor-version":[{"id":570,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/posts\/567\/revisions\/570"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/media\/222"}],"wp:attachment":[{"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}