{"id":4242,"date":"2019-07-12T13:16:31","date_gmt":"2019-07-12T13:16:31","guid":{"rendered":"http:\/\/uel.lu\/article\/brochure-credit-dimpot-salaire-social-minimum-cissm\/"},"modified":"2021-06-16T12:26:16","modified_gmt":"2021-06-16T12:26:16","slug":"brochure-credit-dimpot-salaire-social-minimum-cissm","status":"publish","type":"article","link":"https:\/\/uel.lu\/de\/artikel\/brochure-credit-dimpot-salaire-social-minimum-cissm\/","title":{"rendered":"Brosch\u00fcre Steuergutschrift (Cr\u00e9dit d\u2019imp\u00f4t salaire social minimum – CISSM)"},"content":{"rendered":"[vc_row type=“in_container“ full_screen_row_position=“middle“ scene_position=“center“ text_color=“dark“ text_align=“left“ overlay_strength=“0.3″ shape_divider_position=“bottom“ bg_image_animation=“none“][vc_column column_padding=“no-extra-padding“ column_padding_position=“all“ background_color_opacity=“1″ background_hover_color_opacity=“1″ column_link_target=“_self“ column_shadow=“none“ column_border_radius=“none“ width=“1\/1″ tablet_width_inherit=“default“ tablet_text_alignment=“default“ phone_text_alignment=“default“ column_border_width=“none“ column_border_style=“solid“ bg_image_animation=“none“][vc_column_text]Die UEL hat eine Brosch\u00fcre zum Thema Steuergutschrift (Cr\u00e9dit d’imp\u00f4t salaire social minimum – CISSM) erstellt.Dieses Dokument wurde von der UEL in Zusammenarbeit mit ABBL, ACA, Handelskammer, Handwerkskammer, clc, der F\u00e9d\u00e9ration des Artisans, FEDIL und Horesca ausgearbeitet.<\/p>\n

Durch das Haushaltsgesetz 2019 wurde eine Steuergutschrift f\u00fcr den sozialen Mindestlohn (CISSM) eingef\u00fchrt, in deren Genuss Arbeitnehmer (und Auszubildende1) kommen k\u00f6n-nen, die einen monatlichen Bruttolohn zwischen 1.50 0 EUR und 3.0 0 0 EUR beziehen. Zweck der CISSM ist eine Auf-wertung des Mindestlohns, eine Ma\u00dfnahme, die mit einer Heraufsetzung des Bruttobetrags des sozialen Mindest-lohns (SSM) um 2,01 % einhergeht, um die Verpflichtung der Regierung zu erf\u00fcllen, den SSM um 10 0 EUR anzuheben2. Die CISSM gilt r\u00fcckwirkend ab dem 1. Januar 2019.<\/p>\n

Die in diesem Dokument enthaltenen Informationen sind allgemeiner Art und nicht zur Bearbeitung der besonderen Situation einer Person oder spezifischen Gesellschaft bestimmt. Die Informationen k\u00f6nnen und d\u00fcrfen nicht zur St\u00fctzung von Entscheidungen herangezogen werden, ohne dass vorab der Rat von Fachleuten eingeholt wurde und ohne dass eine detaillierte Analyse der jeweiligen Situation erfolgt ist[\/vc_column_text][vc_column_text]\"\"[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=“in_container“ full_screen_row_position=“middle“ scene_position=“center“ text_color=“dark“ text_align=“left“ overlay_strength=“0.3″ shape_divider_position=“bottom“ bg_image_animation=“none“][vc_column column_padding=“no-extra-padding“ column_padding_position=“all“ background_color_opacity=“1″ background_hover_color_opacity=“1″ column_link_target=“_self“ column_shadow=“none“ column_border_radius=“none“ width=“1\/1″ tablet_width_inherit=“default“ tablet_text_alignment=“default“ phone_text_alignment=“default“ column_border_width=“none“ column_border_style=“solid“ bg_image_animation=“none“][vc_column_text]Brochure en langue fran\u00e7aise<\/strong>[\/vc_column_text][vc_column_text]Brochure CISSM (Format A4)<\/a><\/p>\n

Brochure CISSM (pour impression en format A3 recto-verso)<\/a>[\/vc_column_text][vc_column_text]Brochure en langue allemande<\/strong><\/p>\n

Broch\u00fcre Steuergutschrift (A4 Format)<\/a><\/p>\n

Brosch\u00fcre Steuergutschrift (A3 format zum doppelseitigen Ausdrucken)<\/a>[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"featured_media":3189,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[105],"slidercat":[59],"class_list":{"0":"post-4242","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"category-uel-positionen-und-meinungen","7":"slidercat-featured-post-de"},"acf":[],"yoast_head":"\nBrosch\u00fcre Steuergutschrift (Cr\u00e9dit d\u2019imp\u00f4t salaire social minimum - CISSM) - UEL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uel.lu\/de\/artikel\/brochure-credit-dimpot-salaire-social-minimum-cissm\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brosch\u00fcre Steuergutschrift (Cr\u00e9dit d\u2019imp\u00f4t salaire social minimum - CISSM) - UEL\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=“in_container“ full_screen_row_position=“middle“ scene_position=“center“ text_color=“dark“ text_align=“left“ overlay_strength=“0.3″ shape_divider_position=“bottom“ bg_image_animation=“none“][vc_column column_padding=“no-extra-padding“ column_padding_position=“all“ background_color_opacity=“1″ background_hover_color_opacity=“1″ column_link_target=“_self“ column_shadow=“none“ column_border_radius=“none“ width=“1\/1″ tablet_width_inherit=“default“ tablet_text_alignment=“default“ phone_text_alignment=“default“ column_border_width=“none“ column_border_style=“solid“ bg_image_animation=“none“][vc_column_text]Die UEL hat eine Brosch\u00fcre zum Thema Steuergutschrift...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/uel.lu\/de\/artikel\/brochure-credit-dimpot-salaire-social-minimum-cissm\/\" \/>\n<meta property=\"og:site_name\" content=\"UEL\" \/>\n<meta property=\"article:modified_time\" content=\"2021-06-16T12:26:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/uel.lu\/wp-content\/uploads\/2019\/06\/Picture1.png-3.png\" \/>\n\t<meta property=\"og:image:width\" content=\"939\" \/>\n\t<meta property=\"og:image:height\" content=\"629\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@uel_lu\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/uel.lu\/de\/artikel\/brochure-credit-dimpot-salaire-social-minimum-cissm\/\",\"url\":\"https:\/\/uel.lu\/de\/artikel\/brochure-credit-dimpot-salaire-social-minimum-cissm\/\",\"name\":\"Brosch\u00fcre Steuergutschrift (Cr\u00e9dit d\u2019imp\u00f4t salaire social minimum - 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