Understanding Midijobs - Renewal Proposal

了解 Midijobs - 更新提案

• 批准号: 421989959
• 负责人: Professorin Regina Therese Riphahn, Ph.D.
• 金额: --
• 依托单位: Lehrstuhl für Statistik und empirische Wirtschaftsforschung
• 依托单位国家: 德国
• 项目类别: Research Grants
• 资助国家: 德国
• 项目状态: 未结题
• 来源: https://gepris.dfg.de/gepris/projekt/421989959?language=en
• 关键词: Understanding; Midijobs; Renewal; Proposal

The international literature provides intense discussions of programs favoring low income earners. In this debate, the German Minijob and Midijob programs attract increasing attention. Minijobs are employment relationships with monthly earnings up to 450 Euro per month. Minijob employees are exempt from social insurance (SI) contributions and income taxes. Minijob employers pay lump sum contributions. Midijobs are employment relationships with monthly earnings of 450-1,300 Euro. Midijob employees benefit from reduced SI rates, which increase with earnings. Midijob employers pay regular SI contributions. Individual earnings are subject to income taxes if they exceed 450 Euro per month; if earnings exceed 1,300 Euros per month employees pay full SI contributions. The programs are of substantial magnitude. At the end of 2020, about 10 million individuals worked in Mini- and Midijobs. The next federal government plans to pursue further reforms of the Mini- and Midijob institutions even though reliable evidence on the effectiveness of prior measures is unavailable. This renewal proposal for the DFG project "Understanding Midijobs" applies for funding to complete the subprojects proposed initially and additionally to evaluate policy reforms that have been implemented since the initial proposal was submitted. This renewal proposal describes the research that has been done on subprojects 1 and 2, and outlines planned future work in two additional subprojects. In subproject 3, we add to the literature on the incidence of payroll tax subsidies. We take advantage of many changes in contribution rates for Mini- and Midijob employers and employees over time to identify their effects on wages. This allows us to answer the question whether wages respond to changes in contribution rates levied on employers and/or to payroll tax subsidies provided to employees. The results clarify who will benefit from future changes of the Mini- and Midijob programs and whether the programs succeed in supporting low earning workers, at all. Subproject 4 is based on the 2013 and 2019 reforms of the Midijob program. The reforms expanded the monthly Midijob earnings range from 400-800 Euro to 450-850 Euro (since 2013) and subsequently to 450-1,300 Euro (since 2019). The main reform objective was to improve the situation of low income earners. Subproject 4 evaluates whether the reform objective has been met. We apply difference-in-differences analyses to determine whether the expansion of Midijobs increased earnings, earnings growth, and the propensity to leave Minijob for regular employment. We compare the behavior of groups of individuals who benefited to different extents from the new earnings ceilings.

国际文献对有利于低收入者的方案进行了激烈的讨论。在这场争论中，德国的Minijob和Midijob计划越来越受到关注。微型工作是指月收入不超过450欧元的雇佣关系。微型工作雇员免交社会保险缴款和所得税。微型工作雇主支付一次性缴款。Midijobs是指月收入在450- 1，300欧元之间的雇佣关系。Midijob员工受益于降低的SI费率，该费率随收入增加而增加。Midijop雇主定期支付SI缴款。如果个人收入超过每月450欧元，则需缴纳所得税;如果收入超过每月1，300欧元，则雇员需缴纳全额社会保险缴款。这些计划规模很大。截至2020年底，约有1000万人从事微型和中型工作。下一届联邦政府计划进一步改革微型和中型就业机构，尽管没有可靠的证据证明以前的措施是否有效。DFG项目“了解Midijobs”的这一更新提案申请资金，以完成最初提出的子项目，并评估自提交最初提案以来实施的政策改革。本延长提案介绍了就次级项目1和2所做的研究，并概述了计划在另外两个次级项目中开展的未来工作。在子项目3中，我们增加了关于工资税补贴发生率的文献。我们利用迷你和Midijob雇主和雇员的缴费率随着时间的推移而发生的许多变化来确定其对工资的影响。这使我们能够回答这样一个问题，即工资是否会对雇主缴纳的缴费率和/或向雇员提供的工资税补贴的变化作出反应。结果澄清了谁将受益于迷你和Midijob计划的未来变化，以及这些计划是否成功地支持低收入工人。子项目4是基于2013年和2019年Midijob计划的改革。改革将Midijob的月收入范围从400-800欧元扩大到450-850欧元（自2013年以来），随后扩大到450- 1，300欧元（自2019年以来）。改革的主要目标是改善低收入者的状况。次级项目4评价改革目标是否已经实现。我们应用差异中的差异分析来确定Midijobs的扩张是否增加了收入，收入增长以及离开Minijobs从事常规工作的倾向。我们比较了从新的收入上限中受益不同程度的个人群体的行为。