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Policy Brief "Unternehmertum im Fokus" | 2023 Hybrid self-employed and paid employees with a mid-job

Starting in July 2019, midijobbers acquire full pension entitlements despite reduced contributions. This favours hybrid self-employed with midijob over-dependent employees. If the transitional limits that have been in effect since October 2022 had already been applied in 2018, there would have been more than half a million hybrid self-employed midijobbers in 2018. Four out of five generated positive profit income and would thus have benefited from the new regulation.

Kay, R.; Butkowski, O. (2023): Hybride Selbstständige und abhängig Beschäftigte mit Midijob – Ungleichbehandlung in der GRV, in: Förderkreis Gründungsforschung e.V. und IfM Bonn: Policy Brief 2/23, Bonn.

Contact

Rosemarie Kay
Tel. +49 228 7299730
kay(at)ifm-bonn.de

Profile of Rosemarie Kay

Dr. Olivier Butkowski
Tel. +49 228 7299727
butkowski(at)ifm-bonn.org

Profile of Dr. Olivier Butkowski