11.   The SPD ruled out taxation of unsocial hours bonuses, pensions, life insurance and unemployment pay, all of which the coalition has proposed.

12.   The tax will apply to interest on savings and unemployment pay, currently exempt, and other social security benefits as well as salaries and unearned income.

13.   Klaus Zwickel, whose union has three million members, called on Kohl to drop his plan to restrict unemployment pay and reduce health benefits.

14.   Prostitutes will also have the right to social insurance provisions for unemployment pay, sick pay and a pension.