Spouse splitting currently pays off especially for couples, where one earns a lot and the other significantly less.
What should change from the point of view of experts.
According to the
Bertelsmann Foundation,
a
combined reform of spouse splitting and mini-jobs *
could
bring 124,000 people into "good" jobs. Women in particular would benefit from this, as around 108,000 of these additional social security and taxable jobs could go on. This is the result of calculations by the commissioned Ifo Institute, which the foundation in Gütersloh published on October 13th.
For many women and especially mothers
, taking up “substantial employment” is currently not worthwhile.
The foundation's labor market expert, Manuela Barisic, criticized the foundation's labor market expert
at the moment
because of the combination of spouse splitting and the tax-free and duty-free 450-euro jobs
.
According to the information, around three quarters of 7.6 million wives between the ages of 25 and 60 - around six million women - have a lower income than their partner.
Spouse splitting: Bertelsmann Stiftung suggests “real splitting”
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The
tax and social security system set the wrong incentives
for these
second
earners.
You would have to pay income tax above the usual input tax rate of 14 percent.
The reason is the
spouse splitting
, in which a married couple is assessed together.
This means that a second earner is usually subject to the same tax rate as the first earner.
The foundation therefore proposes a
“real splitting”
in which both spouses are assessed separately.
The husband, who often earns better, is likely to transfer an amount of 13,805 euros - he is based on legal requirements, such as maintenance obligations and divorce law - to the partner.
This allows the tax burden for the second earner to be reduced, explained the expert.
Read here:
Tax return: "One of the most common mistakes" according to experts - this is how you get more money back
Many second earners opt for mini jobs
In addition,
mini-jobs
should be
converted into employment subject to social security contributions by paying taxes from the first euro.
Important here: The contribution rate would initially be very low, would increase slowly - and only at 1800 euros would full social security obligations be reached.
It is not about abolishing mini-jobs, Barisic clarified.
In the pandemic, however, it became clear once again that mini-jobs in their current form were "the big losers".
With the combined reform, work in an
employment
subject to
social insurance will become
more attractive
for second earners
.
Because so far, many second earners have opted for the mini job because another is not worthwhile because of the tax burden, Barisic described.
The previous spouse splitting pays off especially for couples where one earns a lot and the other significantly less.
But: “Work has to be worthwhile for everyone, especially for women and mothers.” According to the foundation, the desired change would relieve the bottom 40 percent of incomes overall.
Also interesting:
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The reform could be an important step towards more gender equality in the labor market.
"We must succeed in freeing women and mothers from the trap of second earners," emphasized Barisic.
It is to be hoped that a new federal government will bring the issue to the fore.
Implementation of the proposals would not incur any additional costs for the state
(dpa / ahu) * Merkur.de is an offer from IPPEN.MEDIA.