Understanding Midijobs - Renewal Proposal

国际文献对有利于低收入者的计划进行了激烈的讨论。在这场辩论中，德国的微型就业和中型就业计划吸引了越来越多的关注。迷你工作是一种月薪高达450欧元的雇佣关系。迷你工作员工可以免交社会保险缴费和所得税。迷你工作雇主支付一次性供款。中间工是指月薪在450-1300欧元之间的雇佣关系。MIDJOB员工受益于降低的SI税率，该税率随着收入的增加而增加。中间工雇主定期支付SI缴费。如果个人收入超过每月450欧元，则需缴纳所得税；如果每月收入超过1300欧元，员工应全额缴纳SI缴费。这些项目的规模相当大。截至2020年底，约有1000万人在Mini-and Midework工作。下一届联邦政府计划进一步改革小型和中型机构，尽管没有可靠的证据证明先前措施的有效性。DFG项目“了解中期工作”的这项延长提案申请资金，以完成最初提出的次级项目，并另外评估自最初提案提交以来已实施的政策改革。这份续订提案介绍了对次级项目1和2进行的研究，并概述了另外两个次级项目未来计划开展的工作。在分项目3中，我们增加了关于工资税补贴发生率的文献。我们利用小型和中型企业雇主和雇员的缴款率随着时间的推移而发生的许多变化来确定它们对工资的影响。这使我们能够回答这样一个问题：工资是否对向雇主征收的缴款率的变化和/或对向雇员提供的工资税补贴做出反应。结果澄清了谁将从微型和中型就业计划的未来变化中受益，以及这些计划是否成功地支持了低收入工人。分项目4以2013年和2019年中期就业方案改革为基础。改革扩大了中间工的月收入范围，从400-800欧元扩大到450-850欧元(自2013年以来)，随后扩大到450-1300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评估改革目标是否已经实现。我们应用差异分析来确定中型就业的扩张是否增加了收入，收入增长，以及离开微型就业从事正规工作的倾向。我们比较了从新的收入上限中受益程度不同的个人群体的行为。

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.