Minijob : en tysk arbetsmarknadspolitisk åtgärd

by Petersson, Hanna

Abstract (Summary)
Växjö University, School of Social SciencesBachelor ThesisTitel: Minijob – en tysk arbetsmarknadspolitisk åtgärdAuthor: Hanna PeterssonSupervisor: Lennart BergfeldtI’ve made a descriptional evaluation of the tax-free low-income action from Germany, Minijob. If the employees earns maximum 400 € a month they don’t have to pay any tax. The employer pays an employer’s fee of 30 %. In private households the employer’s fee is 12 %. There is also the short-term and seasonal work, that last maximum two month or 50 days. Here the employer doesn’t pay any employer’s fee.My purpose is to do a thorough evaluation of Minijob. Hopefully this will attract the attention of the Swedish government. I’ve answered three questions:• How is the Minijob-action implemented in an administration perspective?• How is the Minijob-action implemented in an implementation perspective?• How is the Minijob-action implemented in a result perspective?The ones who earns from the Minijob-action are those who already are financially secured, for example pupils, students, pensioners and housewives. The unemployed with unemployment money and persons with social allowances doesn’t benefit from the Minijob-action, they loose money from their allowance.Keywords: Minijob, arbetstagare, arbetsgivare, arbetsgivaravgift, lön, skatt, låglönejobb, svartjobb.
Bibliographical Information:


School:Växjö universitet

School Location:Sweden

Source Type:Master's Thesis



Date of Publication:02/26/2008

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