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KMID : 1124020140300020034
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Korean Social Security Studies
2014 Volume.30 No. 2 p.34 ~ p.65
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A Study on the Effects of Expanding Marginal Employment(Mini-job) on German Welfare System
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Kim Sang-Cheol
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Abstract
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The purpose of this study is to investigate the effects of expanding the Mini-job employment on German welfare system. Mini-job is a special form of marginal employment in Germany. Mini-job employer, who earns monthly less than 450 Euros exempt from social insurance contribution and income tax. The results of this study are as follows: Firstly, the discussion on the introduction and expansion of marginal employment in German history has no philosophical backgrounds, rather varies depending on the economic circumstances, financial structure of the social insurance, and the labor market situation. Secondly, activated from January 1st, 2013, the wage threshold for marginal employment is 450 Euros per month. additionally, those who are marginally employed are subject to compulsory pension insurance as a rule. Mini-job is developed in order that “Mini-jobber” will be also eligible for the benefit of the social security. Thirdly, Mini-job cause and fixate poverty, specially for women and preclude old age planning. Finally, due to the exemptions from income tax and social insurance contribution of “Mini-jobber”, increasing mini-job has negative effect on government revenues and income redistribution.
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KEYWORD
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Hartz reform, Marginal Employment, Minijob, social insurance, tax exemption
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