Artists

The “artist status” is no separate social security status. Artists are also working either as employees or as self-employed individuals. If an artist works through a Social Agency for Artists like Tentoo, they will work under the employee system. The status (and related social protection) is often called the “Artist status”. Since artists are actually employees, they are also entitled to an unemployment allowance when they have no assignment.

The Belgian National Office for Employment grants a number of benefits to artists working as employees. While the unemployment allowance for employees who remain unemployed for a longer period decreases over time, this is not the case for artists. This beneficial system was introduced because artists are usually working in sectors in which mainly short-term contracts are used. The conditions are that the artist must have an artistic activity as his or her main occupation and that he or she can prove at least one artistic job per year after the unemployment allowance has been granted.

You must have worked a specific number of days to be eligible for an unemployment allowance:

Artists are often employed on an irregular basis and are usually paid per job or “per cachet”. This makes it harder for artists to reach the required number of working days. The so-called “cachet rule” provides a partial solution to this problem, although it only applies to musicians and show artists. If the musicians and show artists are paid per job performed, the number of days is the equivalent of the division of the gross salary received by the reference salary of € 38,43 per day.

If, for example, a musician earns € 13000 during the reference period, the gross salary (€ 13000) is divided by the reference salary (€ 38,43), which amounts to approximately 338. This is higher than the 312 days required (for a person under 36 years), so the musician will be eligible for an unemployment allowance under the artist status.

Visit www.kunstenloket.be for more information.

The small payment rule makes it possible to pay small fees to artists without having to pay any social contributions or taxes. If the legal conditions are met, these small payments are considered as fixed compensations for expenses, which are not subject to social contributions and taxes.

A small payment is an all-in compensation for expenses, which cannot be combined with any other compensations for expenses (such as a mileage allowances). The following maximum amounts must be observed in order to benefit from this system:

• a maximum of € 118,08 per day per client;
• no more than 7 days for the same client;
• no more than 30 days per year;
• a maximum of € 2.361,52 per year.

As the so-called “artists’ card” is not yet available, it is recommendable for the client to have the artist sign a declaration on honour, in which the artist declares to be eligible for the small payment rule (see http://www.kunstenloket.be/advies/vergoedingen/de-kleine-vergoedingsregeling-andere-kostenvergoeding). Tentoo has a template agreement for this purpose.

The legal definition of the delivery of artistic services and/or producing artistic work is “the creation and/or performance or interpretation of artistic work in the audiovisual and performing arts, in music, literature, show business, theatre and choreography”. In short, every activity in which the artistic element prevails.

This subject is a so-called “grey zone”, since this definition is not really specific. In case of doubt, the Artists Committee decides on the nature of the position (artistic or non-artistic). There are, however, a few basic principles. A photographer, for instance, usually performs artistic jobs, while an assistant photographer is considered to perform non-artistic work because of their “assistant” position.