If they work in two or more jobs that together exceed the legal limit of minor employment, they do not have the choice but have to contribute. The two new categories are free employees and new self-employed . The threshold earnings when self-employed in addition to dependent employment are ATS 46,788. The so called free employees work independently but for the most part on the employer s equipment and at his risk. The others will be sought out after the 1998 income tax receipts are in late 1999 and 2000.
Minor employment keeps expanding at the previous pace.
Much confusion over the distinction between free employee and new self-employed. Given the incipient dissolution of the foundations on which the existing system of pension, health, and accident insurance is built it was a good idea to try and reform them. But this was done in a half-hearted manner and, rather than choosing to outright reform the system, it was merely patched up. The real job remains to be done. If you want to obtain a good overview about the latest developments in Social Policy, Labour Market Policy and Industrial Relations in Australia, Austria, Canada, Denmark, Finland, France, Germany, Italy, Japan, Netherlands, Spain, Sweden, Switzerland, United Kingdom, and the United States, you can download the publications for free.