The Federal Statistical Office has made methodological adjustments to the statistical business register that affect the SME share of the business stock, turnover and employment. The lowering of the so-called relevance threshold leads to an increase in the number of enterprises, especially small enterprises. The inclusion of marginally employed leads to a shift in the enterprise size structure, because the allocation of enterprises to enterprise size classes results in transitions to the next higher class. However, these shifts have only a minor and ultimately negligible effect on the respective SME shares. However, SMEs have a significantly higher share of low-paid employees than of employees subject to social security contributions, which increases their share of employment.
Facts and figures | 2021 Business size statistics 2019: Effects of the inclusion of persons in marginally employment in the business register on the SME key figures
Braun, S.; Kay, R. (2021): Unternehmensgrößenstatistik 2019: Auswirkungen der Berücksichtigung geringfügig Beschäftigter im Unternehmensregister auf die KMU-Kennzahlen. IfM Bonn: Daten und Fakten Nr. 26, Bonn.