en tysk arbetsmarknadspolitisk åtgärd
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.