Casual workers in the entertainment industry alternate between periods of employment and periods of inactivity.
To deal with this situation, the State has implemented a system of social welfare benefits—known as benefits for out-of-work casual entertainment-industry workers—that casual workers in the entertainment industry are entitled to, provided they satisfy certain conditions.
To be eligible for benefits when they are out of work through no fault of their own, casual entertainment-industry workers must apply to the Ministry of Culture.
Who is concerned
Casual entertainment-industry workers are artists or stage technicians who work on a temporary basis within the framework of individual projects that are limited in time.
As such, they alternate between periods of work and periods when they are out of work.
Casual entertainment-industry workers may work:
- either for businesses, or for any type of entertainment organiser;
- or as part of a cinematographic, audiovisual, musical or theatrical production;
- and are paid a wage, salary, or fees under a fixed-term employment contract or a job contract.
Casual entertainment-industry workers may also hold a secondary, non-artistic job, provided that the number of days devoted to that secondary activity is less than the number of days devoted to their casual entertainment work per 365-day period.
Benefits during involuntary out-of-work periods may only be awarded to casual entertainment-industry workers who:
- can prove that they have worked for at least 80 days over the course of the 365 calendar days prior to the application, and that during that time they worked:
- either for businesses, or for any type of entertainment organiser;
- or in the context of a production – in particular a cinematographic, audiovisual, theatrical or musical production;
- has earned income that is at least equal to 4 times the social minimum wage for unskilled workers in the aforementioned activity;
- have been registered with a pension insurance scheme for the aforementioned activity;
- have been registered with the social security services in Luxembourg for at least 6 months continuously prior to the date of application, and can prove involvement in the Luxembourg artistic and cultural scene;
- are not entitled to the benefit for freelance professional artists;
- are not entitled to unemployment benefit;
- are not entitled to the guaranteed minimum wage benefit.
Before they can apply for benefit during an out-of-work period, the applicant must be in possession of a casual entertainment-industry worker's logbook.
That book is used to record the days worked by the casual worker. It is mandatory to have it in order to claim benefit for out-of-work periods.
To obtain it, the applicant must file an application for the casual entertainment-industry worker's logbook with the Ministry of Culture.
To ensure their logbook remains valid, the casual entertainment-industry worker must record the following information in it:
- the name or company name of the employer, their address or registered office, and the address of the main place of work;
- the nature of the activities performed for the employer;
- the project/production for which the intermittent worker is providing services;
- the start date of the contract for artistic services, the planned duration and the actual duration of the artistic service contract;
- the daily working hours if they are fixed, and the specific details of the working time if not;
- the fee, signature, or signature of the employer's representative, along with the end date of the working relationship.
The application for benefit must reach the Ministry of Culture in the month following that for which the financial aid is requested.
How to proceed
Submitting the application for benefit
One they have obtained the logbook from the Ministry of Culture, casual workers in the entertainment industry can submit their application for benefits to the Ministry of Culture, accompanied by the following supporting documents:
- a copy of the employment contract and payslips must be attached;
- a copy of their job contract and copies of their receipted invoices or bank statements establishing the payment of the sums specified in the contract during the relevant insurance periods;
- the original counterfoil from the casual entertainment-industry worker's logbook;
- a recent and complete social security certificate, issued by the Joint Social Security Centre (Centre commun de la sécurité sociale – CCSS);
- a declaration bearing, amongst other things, the following wording: "Je déclare ne pas percevoir de revenu de remplacement au titre de la législation luxembourgeoise ou étrangère" (I hereby declare that I do not collect any replacement income under Luxembourg or foreign legislation) (For example: unemployment benefits, guaranteed minimum income, etc.);
- a duly filled in and signed sworn declaration for the purpose of obtaining an allowance for involuntarily out-of-work casual entertainment-industry workers;
- a list of the worker's contracts and corresponding working days;
- any other document or exhibit that the applicant deems useful for supporting their application.
The applicant will receive a response within 3 months of the receipt of the duly filled in application for benefit.
Amount of allowance
Casual entertainment-industry workers are entitled to a daily benefit corresponding to the per-day amount of the social minimum wage for skilled workers, and to 121 daily benefit payments at most over a period of 365 days from the filing date of the application.
The benefit is paid from the day of submission of the worker's application for benefits.
No daily benefit is due:
- for days when the casual entertainment-industry worker is not contributing to a pension insurance scheme;
- for days when the worker is engaged in work (paid or otherwise);
- for days when the worker receives a replacement income (e.g. unemployment benefits) as provided for under Luxembourg or foreign law.
Casual entertainment-industry workers must therefore ensure that they remain registered with the social security services, even when they are out of work, or when their fixed-term contract has expired, by signing up as a freelance intellectual worker.
End of rights
At the end of a period of 365 days following the day of submission of the application for benefits, the casual entertainment-industry worker must file a new application for benefits if they are out of work through no fault of their own.
The renewal must be applied for and is not automatic.
Artistic and academic prizes awarded by Luxembourg or foreign public bodies, or by bodies to which the Grand-Duchy of Luxembourg belongs, are exempt from income tax since they are not derived from the delivery of an economic service.
Casual entertainment-industry workers who engage in work on a self-employed basis are entitled to a flat-rate deduction of 25 % of the income generated by their activity, but that deduction may be exceed EUR 12,500 per year.
If the profit from an artistic activity exceeds the average profit from the year in question and the preceding 3 full years, the profit is considered as extraordinary income and is subject to tax, but up to a rate of no more than 24 %.
Forms / Online services
Demande en obtention des aides en cas d'inactivité des intermittents du spectacle
Déclaration sur l'honneur en vue de l'obtention d'une indemnité pour inactivité involontaire