The Gastwelt Future Think Tank (DZG) has published a policy paper in light of the current debate surrounding the future design of mini-jobs. This document, titled 'Mini-jobs: Strengthen rather than restrict labour market participation', was submitted this week to political decision-makers at federal and state levels. The issue is gaining significance due to recent state elections and the subsequent renewed discussion about the federal government's reform agenda.
In this context, the DZG emphatically advocates for the full retention of the existing special status of mini-jobs. At the same time, it warns against potential additional burdens for employers and employees. Instead of restricting marginal employment, it proposes creating incentives for increased employment subject to social security contributions. Dr. Marcel Klinge, spokesman for the DZG board, points out that mini-jobs are an integral part of workforce planning for many businesses. Flexible forms of employment are essential, especially at weekends, during seasonal peak periods, or when there are short-term surges in demand. He argues that increasing labour market participation should be achieved by making additional work more attractive, rather than by making existing employment opportunities more expensive or abolishing them.
Scope of mini-jobs and planned changes
According to the Minijob-Zentrale, 6,959,301 people were employed in mini-jobs nationwide as of 30 June 2026. Of these, approximately 1.3 million mini-jobbers are in the Gastwelt sector alone, with one million employed in the hospitality sector. The service sector is thus one of the economic areas with a significant proportion of marginally employed individuals. These figures highlight the far-reaching implications of impending political decisions in this area.
In this context, the Old Age Provision Commission has recommended a fundamental abolition of the special tax and social security status of mini-jobs. The concrete implementation of this recommendation is to be discussed in further political proceedings. In parallel, additional burdens are being considered in the form of a planned increase in the flat-rate tax from two to five per cent, as well as higher employer contributions to health and long-term care insurance.
DZG's Position and Recommendations
While the DZG shares the goal of increasing labour market participation and broadening the basis of old age provision, it warns against the assumption that the abolition or increased cost of mini-jobs will automatically lead to compensation through employment subject to social security contributions. A significant proportion of marginally employed individuals undertake this activity alongside a main job, studies, family work, or in retirement. The think tank fears that if this form of employment were to be abolished, part of this economic activity could disappear entirely. Dr. Klinge, a former Member of the Bundestag, emphasises that the crucial question is how to make additional work more attractive. He calls for secondary employment not to be disadvantaged by taxation, for additional work to be more worthwhile, and for the transition into employment subject to social security contributions to be simplified.
In its policy paper, the DZG formulates four concrete recommendations for the legislator. It advocates for the full retention of the current special mini-job status and a departure from additional burdens. Furthermore, it proposes a reform of the tax treatment of secondary employment and suggests examining higher allowances and lower burdens for additional work. For the Gastwelt sector, which includes tourism, hospitality, foodservice, and leisure, flexibility is particularly relevant, as weekends, evening hours, as well as seasonal and demand peaks, often cannot be covered exclusively by the core staff. Klinge concludes that Germany needs higher labour market participation, for which additional working hours must be made more attractive and flexible forms of employment must be maintained.
