Given the relatively young structure of pensioners and the fact that it is becoming increasingly difficult to find workers to do simple jobs, we have decided to offer pensioners the possibility of working within the statutory hours. However, when we looked at the cost of pensioners' work, we found that it is one of the most expensive jobs, which is incomprehensible and makes it impossible to employ this type of work in a population that already has low pensions. Example of calculation : RETIRED PERSONS WITH A STATUTORY MIN. BASEstatutory minimum +10%statutory minimum +20%statutory minimum +30%BRUTO4,324,755,185,62PIZ 8.85 %0,380,420,460,50ZZ €4.62 per month (up. 60 hours)0.080,080,080,080.08ZZ 6.36%0.270,300,330.36Normal expenses0.430,480,520.56Income tax deduction 25%0.900,991,081.17Payment to recipient3.143,463,774.08GST 25%1.081,191,301.40Payor's child5.866,447,027.59 Reason: The table shows that if we want to pay the pensioner a net of €4.08 per hour, this hour actually costs us €7.59 with all benefits. Proposal: Tax pensioners' work as student work.