Bad weather money
Bad weather compensation was in Germany of companies in the construction industry one of the employment office compensation to March 31 granted during the period from 1 November, if no work was done due to weather conditions on individual days. The bad weather allowance was introduced in 1959, then initially replaced in 1996 by the winter loss allowance and this from 2006 by the seasonal short-time work allowance .
The bad weather benefit was to be treated like unemployment benefit and was therefore tax-free ( § 3 EStG), but was subject to the tax progression proviso .
See also
Individual evidence
- ↑ Insertion of §§ 143 d to 143 n in the law on job placement and unemployment insurance (AVAVG) through the law on measures to promote year-round employment in the construction industry and further changes and additions to the law on job placement and unemployment insurance (second amendment law to the AVAVG) of 7 December 1959, Federal Law Gazette I, pp. 705, 708ff
- ↑ Section 143h AVAVG
