Hybrid self-employed whose salary in paid employment is above the mini-job limit but within a so-called transitional range (so-called “midi-jobbers”) and who at the same time earn positive income from self-employment are at an advantage over midi-jobbers who are exclusively paid employees. The reason: Since 2019, midi-jobbers acquire full pension entitlements despite reduced pension insurance contributions.
In their policy brief, "Hybrid self-employed and paid employees with a mid-job – unequal treatment in the GRV", Dr Rosemarie Kay and Dr Olivier Butkowski show based on an analysis of the Taxpayer Panel that this is not a marginal phenomenon: 4 out of 5 hybrid self-employed with a mid-jib benefit from this.
