They do not unfold the desired bridging function in employment subject to social security contributions, but create new barriers. An increase in working hours and thus pay will incur social security contributions and taxes for the entire remuneration. As a result, the increase in net income is often small relative to more hours worked. In particular, women in marriages and registered partnerships often remain stuck in mini-jobs
even after raising their children. The Commission of Experts recommends that low-paid income be treated like other income from work.
Due to the basic tax-free allowance, low incomes – even those in mini-job amounts – are already tax- exempt under applicable law. If other income is earned in addition to the mini-job, the income from the mini-job should count as taxable income.
The previous flat-rate taxation by the employer becomes superfluous.
“As with other dependent employees, social security contributions should be shared equally between employees and employers. Accordingly, persons with minor employment are insured with pension, nursing and nemployment insurance. So you get z. B. Claims to a contributory pension and to defined contribution unemployment benefit I. With a very low monthly income, a de minimis level of income is to be introduced, up to which there is still no social security obligation.
For many single parents, students or pensioner households, the income from minor employment would remain tax-exempt due to the basic allowance. The taxation of income and the social security obligations of mini-jobs significantly reduce the differences between a mini-job and a dependent part-time job. This makes it more attractive to increase working hours and earn more income. This corresponds to the wishes of many mini jobbers and mini jobbers.
Transparent matrimonial law
The marriage or the registration of the civil partnership has a direct impact on the relationship between the partners and their partners. The property regime of the Zugewinngemeinschaft occurs as a rule of law, if the couple – as in most cases – does not conclude a marriage contract.
Anyone who has economic resources, property, or income in a family or couple relationship decides in the majority of cases about their use.
What does Zugewinngemeinschaft mean?
“During the marriage there is separation of property, i. only the person who has acquired something can dispose of it. After the divorce or death of one of the two persons, compensation for the profits made during the
partnership takes place.
For the compensation of the gain, the assets at the beginning of the marriage are deducted from the assets at the end of the marriage. Now, both persons are entitled to half of both gains. There is no community in the profit community during the marriage – so the term” community of profit is misleading. Almost 90% of those who live in the legal matrimonial regime of the winning community mistakenly believe that everything acquired during a marriage immediately belongs to both equally and collectively.
The distribution of wealth can influence bargaining power in the household and in the couple relationship. If the marriage or registered partnership is not conflict-free, especially in a divorce, the matrimonial property regime can receive significantly more weight than most people are initially aware of. The commission of experts recommends introducing the achievement community as a legal matrimonial property regime. The value of family and caring work is already recognized by the partnership of achievement in the achievement community.
Achievement community means: Both spouses or life partners already obtain during the marriage or the registered person Civil partnership ownership of the acquired assets, the so-called achievements. Even the person who has no or lower income is already in the achievement community during marriage or registered
Partnership equal holder or owner of the assets. It therefore has a stronger negotiating position regarding the use of assets. The Zugewinngemeinschaft should be maintained as Wahlgutstand, i. Couples can continue to reconcile them by means of a marriage contract, as hitherto also the separation of property or the community of property.
The expert commission recommends an appropriate designation of the property regimes, the Zugewinngemeinschaft should be renamed in property separation with compensation of the gain.