{"id":972,"date":"2026-02-02T15:11:19","date_gmt":"2026-02-02T14:11:19","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=972"},"modified":"2026-02-02T15:11:21","modified_gmt":"2026-02-02T14:11:21","slug":"stundenreduktion-bei-geringfugig-beschaftigten","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/nl\/stundenreduktion-bei-geringfugig-beschaftigten\/","title":{"rendered":"Arbeidstijdverkorting voor marginaal werkenden"},"content":{"rendered":"<p>De marginale inkomensdrempel blijft in 2026 ongewijzigd op 551,10 euro per maand. De waarde die voor 2025 van toepassing is, is dus \u201ebevroren\u201c. In de praktijk leidt dit er vaak toe dat het aantal werkuren wordt aangepast bij salaris- en loonstijgingen op grond van cao's, om te voorkomen dat de marginale inkomensgrens wordt overschreden.<\/p>\n\n\n\n<p>Bij deze aanpassingen moet bijzonder zorgvuldig te werk worden gegaan: elke wijziging van de overeengekomen werktijden moet schriftelijk worden vastgelegd - in de vorm van een overeenkomst die door de werkgever en werknemer wordt ondertekend. Een louter mondelinge overeenkomst, een e-mail of een uitwisseling via messenger-diensten zoals WhatsApp is niet voldoende. Zelfs een servicenota vervangt de noodzakelijke schriftelijke overeenkomst niet. Een goede documentatie is essentieel.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Gevolgen van niet-naleving<\/h4>\n\n\n\n<p>Wat gebeurt er als niet aan deze formele vereiste wordt voldaan? De wijziging in de werktijden wordt als juridisch ongeldig beschouwd. En dit kan aanzienlijke financi\u00eble gevolgen hebben - vooral bij loonbelastingcontroles:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Terugbetaling van de volledige ziektekosten- en pensioenverzekeringspremies, vanaf de eerste euro (niet alleen het eigen risico).<\/li>\n\n\n\n<li>De werkgever draagt het werknemersdeel van de sociale verzekering - regres volgens \u00a7 60 ASVG is niet toegestaan.<\/li>\n<\/ul>\n\n\n\n<p>Er kunnen ook onaangename gevolgen zijn voor mensen met marginaal werk: Als met terugwerkende kracht wordt geoordeeld dat niet aan de marginale inkomenseis is voldaan, moeten uitkeringen die aan de bijverdiengrens zijn gekoppeld - bijvoorbeeld voor vervroegd pensioen - mogelijk worden terugbetaald.<\/p>\n\n\n\n<p>Iedereen die zich bewust aan de marginale deeltijdgrens wil houden, moet daarom tijdig, correct en schriftelijk wijzigingen in werktijden overeenkomen. Dit minimaliseert risico's en zorgt voor rechtszekerheid aan beide kanten. <a href=\"https:\/\/www.moore-salzburg.at\/nl\/services\/personalverrechnung-arbeitsrecht\/\" id=\"357\">Wij ondersteunen u graag<\/a>. <\/p>\n\n\n\n<p>Status: 02\/02\/2026<br><sup>Bron: Gespecialiseerde publicaties van Kraft &amp; Kronberger<br>Foto: Sora Shimazaki<\/sup><\/p>\n\n\n<style id=\"strategiq-cta-bar-style\">.block-cta-bar{position:relative;padding:1rem 0 1.75rem 0;overflow:visible;z-index:1;margin-top:26px}.block-cta-bar:not(.has-background){background:var(--primary-gradient)}.block-cta-bar.has-light-blue-background-color .block-cta-bar__heading{color:#000}.block-cta-bar.has-light-blue-background-color .btn{color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--hollow{border-color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--solid{background-color:#02212E;border-color:#02212E;color:#fff}.block-cta-bar.has-light-blue-background-color .btn.btn--solid:hover{background-color:#04445f}.block-cta-bar.has-light-blue-gradient-gradient-background:before{display:none}.block-cta-bar.has-light-blue-gradient-gradient-background .block-cta-bar__heading{color:#02212E}@media (min-width: 992px){.block-cta-bar{padding:2rem 0}}.block-cta-bar:before{content:'';width:100%;height:100%;position:absolute;background:inherit;z-index:-1;top:0;-webkit-transform-origin:left top;transform-origin:left top;-webkit-transform:skewY(-0.8deg);transform:skewY(-0.8deg)}.block-cta-bar__heading-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;margin:1rem 0}@media (min-width: 992px){.block-cta-bar__heading-wrapper{-webkit-box-pack:start;-ms-flex-pack:start;justify-content:flex-start;margin:0;height:100%}}.block-cta-bar .block-cta-bar__heading{font-size:24px;font-weight:500;color:#fff;margin-bottom:0}@media only screen and (min-width: 320px){.block-cta-bar .block-cta-bar__heading{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-cta-bar .block-cta-bar__heading{font-size:32px}}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow{border-color:#fff;color:#fff;overflow:visible}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:focus{color:#fff}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:before{display:none}.block-cta-bar__button-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;gap:1.5rem;margin-top:10px;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}@media (min-width: 992px){.block-cta-bar__button-wrapper{margin-top:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}}.block-cta-bar__button-wrapper .btn{width:100%;display:inline-block;text-align:center;font-size:18px}@media (min-width: 768px){.block-cta-bar__button-wrapper .btn{width:auto}}\n\n\/*# sourceMappingURL=block-cta-bar.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-cta-bar wp-block-strategiq-cta-bar\">\n\t<div class=\"container\">\n\t\t<div class=\"block-cta-bar__wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12 col-lg-9\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-cta-bar__heading\">Servicelijn Loon- en arbeidsrecht <\/h1>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col-12 col-lg-3\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/nl\/services\/personalverrechnung-arbeitsrecht\/\" target=\"\" class=\"btn btn--secondary btn--hollow\">Link<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>De marginale inkomensgrens blijft ongewijzigd op 551,10 euro per maand in 2026. De schriftelijke vorm is echter belangrijk voor de aanpassing van de werkuren. <\/p>","protected":false},"author":10,"featured_media":971,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[89,1,19],"tags":[21],"location":[],"class_list":["post-972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung","tag-arbeitsrecht"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arbeitszeit geringf\u00fcgig besch\u00e4ftigt | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Arbeitszeit geringf\u00fcgig besch\u00e4ftigt: Die Geringf\u00fcgigkeitsgrenze erh\u00f6ht sich nicht. 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