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.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:vxu-1908 |
| Date | January 2008 |
| Creators | Petersson, Hanna |
| Publisher | Växjö universitet, Institutionen för samhällsvetenskap |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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