Socio-fiscal measures: developing an EU typology

Poverty rates show that the EU Member States, incl. Belgium, in general offer a good protection for standard work (i.e. open-ended employment contract on a full-time basis). Nevertheless, more and more workers and self-employed struggle to lead a decent life and to make ends meet. This trend is even more outspoken for part-time workers or temporary workers. Moreover, such workers can find themselves in a precarious position, combining different jobs and statuses (e.g. self-employment, temporary contracts, etc.) over time and/or simultaneously. This results in low earned income, which in turn leads to a fragmented and often inadequate build-up of social security rights, both in Belgium and in other EU Member States. This research project takes a closer look at these issues and considers how income policies protect precarious work forms against poverty. EU Member States provide different income support measures (e.g. reduction of social security contributions, energy measures, etc.) and/or allow the take up of work in combination with unemployment benefits and social assistance benefits to increase labour market participation. Such measures can be found in different policy domains, e.g. tax law, social security law and/or social assistance. This research tries to map the different measures in place and their interaction, as such a comprehensive picture is still lacking, at both national and EU level