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SGB IV Gemeinsame Vorschriften für die Sozialversicherung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Sozialrecht
Für die Abgeltung von Entgeltguthaben, die aus Arbeitszeitguthaben abgeleitet sind, findet § 23a mit der Maßgabe Anwendung, dass nach Beendigung oder bei Ruhen des Beschäftigungsverhältnisses ausgezahlte Entgeltguthaben auch dann dem letzten Entgeltabrechnungszeitraum zuzuordnen sind, wenn dieser nicht im laufenden Kalenderjahr liegt.
Quelle: BMJ
Import: