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The term Mini job was coined in Germany. It is a form of marginal employment that is generally characterized as part-time with a low wage. According to the latest law, the monthly income of a mini job is less than €450, exempting them from income tax. The German government enacted legislation that ensures that employers pay social insurance for mini job workers. All German industries are allowed to offer mini job contracts, but the most common types of mini jobs are in the fields of catering, retail, and domestic work, all of which fall into the low-skill sector. Mini job workers are mostly women and the elderly, because they belong to disadvantaged groups. Mini jobs were first intended to legalize informal work and to become a means of promoting employment. However, mini-jobs are tax-free and relatively abundant. For this reason, mini jobs are well-liked as secondary jobs. The employer pays a lump sum of 20% (including health insurance: 8%, pension fund: 10%, wage tax: 2%, as of 1 July 2006), or 18% in the case of domestic help for the pension fund and health insurance. The employer takes out additional accident insurance for his employees, costing about an additional €60 per year. The cost of the accident insurance differs from state to state. Employees of mini jobs must be treated the same as full-time employees, except with cause. If full-time employees receive benefits, part-time employees receive a pro-rata share. A mini job can be taken during the six weeks of maternity leave prior to giving birth and during parental leave. However, the worker is not allowed to work more than 30 hours a week. Christmas bonuses or holiday pay may cause the €450 limit to be exceeded. The employer must pay tax on such income. == Extra links == * ("Low-paid Germans mind rich-poor gap as elections approach" ) Kate Connolly; Louise Osborne (30 August 2013). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Mini job」の詳細全文を読む スポンサード リンク
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