<p>Växjö University, School of Social Sciences</p><p>Bachelor Thesis</p><p>Titel: Minijob – en tysk arbetsmarknadspolitisk åtgärd</p><p>Author: Hanna Petersson</p><p>Supervisor: Lennart Bergfeldt</p><p>I’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.</p><p>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:</p><p>• How is the Minijob-action implemented in an administration perspective?</p><p>• How is the Minijob-action implemented in an implementation perspective?</p><p>• How is the Minijob-action implemented in a result perspective?</p><p>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.</p><p>Keywords: Minijob, arbetstagare, arbetsgivare, arbetsgivaravgift, lön, skatt, låglönejobb, svartjobb.</p>

Växjö University, School of Social Sciences Bachelor Thesis Titel: Minijob – en tysk arbetsmarknadspolitisk åtgärd Author: Hanna Petersson Supervisor: Lennart Bergfeldt I’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.