Purpose of this study was the construction of a model for the distribution of the government budget for the provision of jobs under sheltering conditions (Sociale Werkvoorziening) directly to the municipalities. For each municipality in 1988, 1989, 1990, 1991: number of persons having social benefits or allowances from various regulations, number of inhabitants, number of inhabitants aged 15-64, number of housing accommodations / for each municipality in 1991: number of persons employed in sheltered jobs, total volume of sheltered jobs expressed in full-time equivalent (FTE, 38 hours)