Verordnung der Bundesministerin für Arbeit, Gesundheit und Soziales über beitragsfreie pauschalierte Aufwandsentschädigungen für Lehrende an Erwachsenenbildungseinrichtungen
Auf Grund des § 49 Abs. 7 des Allgemeinen Sozialversicherungsgesetzes (ASVG), BGBl. Nr. 189/
1955, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 68/1999, wird verordnet:
§ 1. Nicht als Entgelt im Sinne des § 49 Abs. 1 ASVG gelten Aufwandsentschädigungen bis zur Höhe von 7400 S (537,78 Euro) im Kalendermonat, soweit sie an Dienstnehmer oder diesen nach § 4
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4 ASVG gleichgestellte Personen (freie Dienstnehmer) geleistet werden, die als Lehrende an Einrichtungen, die vorwiegend Erwachsenenbildung im Sinne des § 1 Abs. 2 des Bundesgesetzes über die Förderung der Erwachsenenbildung und des Volksbüchereiwesens aus Bundesmitteln, BGBl. Nr. 171/
1973, betreiben, tätig sind, sofern diese Tätigkeit nicht den Hauptberuf und...
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