Abolition of mini-jobs according to the pension commission's proposal

Hey everyone, as is well known, the Pension Commission is proposing to largely abolish part-time employment or to end the current opt-out regulation for social security contributions. As far as I understand it, the only significant exception should be the employment of students. Their report states: “Employees are also exempt from other social contributions and income tax, while employers pay a flat rate tax.” Right at this point k