Small job arrangement abolished 2012
The small job scheme has been abolished since the 1st of January 2012. But what exactly is a small job?
We can speak of a small job if the employee is younger than 23 years old and the wages of the employee remain under a certain pay threshold.
How does the small job scheme work?
From the 1st of January 2010 the small job scheme has been enforced. This scheme ensures that adolescents under the age of 23 with a small salary receive exemption for the levy of premiums over those wages. In addition, you do not pay premiums for employee insurances for employees under 23 years old with wages under a certain maximum. This means a burden reduction in the wage expenses for employers. The wage expenses for employees will be lowered with about 15%.
Why does the small job scheme exist?
The small job scheme has been created because the government wants to fight the unemployment under adolescents. Because of the burden reduction for employers, employers will hire adolescents quicker. If adolescents have a job, it is easier to continue growing professionally. Research has shown that the scheme has a positive effect on the labour market in sectors in which many adolescents are employed. In the spring of 2011 it has been decided that the small job scheme will be abolished as of 1-1-2012).
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