Intermittent workers in the entertainment industry (entertainment workers without regular employment, also, casual workers) alternate between periods of employment and periods of inactivity.

This situation has prompted the State to put in place a system for the provision of benefits in the event that intermittent workers in the entertainment industry become inactive. You can benefit from this support measure if you meet several conditions.

To receive benefits when you are involuntarily out of work, you must apply to the Ministry of Culture.

Who is concerned

You are eligible for aid if you are an artist, stage technician or other professional and:

• you participate in a project or production in the cinematographic, audiovisual or musical field or in the area of the performing arts or graphic, plastic, visual or literary arts, whether at the preparation, creation, execution, distribution or promotion stage; and
• you work mainly on a temporary basis in the context of individual projects having a limited duration.

As such, you alternate between periods of work and periods when you are out of work.

You carry out your activity:

• either on behalf of companies or organisers:
  • of performing arts; or
  • in the cinematographic, audiovisual and musical production sector;
• or in the context of the production of performing arts.

In return for that activity, you receive a salary, a fee or remuneration pursuant to a fixed-term employment contract (CDD) or a job contract.

Prerequisites

Benefits during involuntary out-of-work periods may only be granted to you if:

• you are able to demonstrate that, within the period of 365 calendar days preceding the application for benefits, you have been engaged in active working for a period of at least 80 days during which you have carried out a remunerated main activity on a temporary basis in the following conditions:
  • either for companies or organisers of performing arts events or engaged in the cinematographic, audiovisual and musical production sector;
  • or in the context of the production of performing arts;
• you have earned income that is at least equal to 4 times the monthly social minimum wage for unskilled workers in the aforementioned activity;
• you were registered with a pension insurance scheme in respect of the above-mentioned activity and during the period of activity;
• you have been continuously registered in Luxembourg pursuant to article 1 of the Social Security Code for at least 6 months prior to the date of application, and can prove known involvement in the Luxembourg artistic and cultural scene;
• you are not entitled to benefits for freelance professional artists;
• you are not entitled to unemployment benefits;
• you are not entitled to the social inclusion income provided for by the Law of 28 July 2018 on the social inclusion income, as amended.

The following occasional activities, up to a maximum of 10 days out of the 80 days of activity, are deemed to be periods of activity:

• participation in training relating to the exercise of your activity as an intermittent worker in the entertainment industry;
• the provision of teaching activities or lessons in an educational context, and any other cultural mediation activity, provided it is in relation with your activity as an intermittent worker in the entertainment industry and is remunerated.

Where the period of activity or the period of entitlement to benefits includes periods of incapacity for work due to:

• sick leave of at least one month’s duration;
• maternity leave;
• adoption leave; or
• full-time parental leave;

the period in question may be suspended upon request for a duration equal to that of the incapacity for work.

Preliminary steps

Before you can apply for benefits during an out-of-work period, you must be in possession of a logbook for intermittent workers in the entertainment industry. The details appearing in the logbook entries are used to chart your days of activity.

This logbook is mandatory in order to be able to claim benefits for involuntary out-of-work periods. To obtain it, you must file an application for the intermittent worker's logbook (see 'Forms / Online services') with the Ministry of Culture.

To ensure your logbook remains valid, you must record or have recorded the following information in it:

• the name or company name of the employer/organiser, their address or registered office, and the address of the main place of work;
• the nature of the activities performed for the employer/organiser;
• the project or the production for which the you have provided these services;
• the start and end dates of the supply of services provided for in the contract, together with details concerning the planned duration (expressed in number of days) and the actual duration thereof;
• the daily working hours if they are fixed, and the specific details of the working time if not;
• the stamp, the signature, of the employer, the organiser or their representative, along with the end date of the working relationship.

How to proceed

Filing the application for entitlement to benefits

If you have met the prerequisites during the last 365 days, you can send your application for benefits (see 'Forms / Online services') to the Ministry of Culture.

Supporting documents

The application must be accompanied by the following documents:

• a detailed list, or a calendar, setting out all the activities performed and services supplied during the 365 days preceding the date of submission of the application (indication of the contracts/projects concerned, the days worked and the respective income);
• the original counterfoils from the intermittent entertainment-industry worker's logbook;
• copies of the employment contracts and corresponding payslips;
• copies of the relevant contracts for services, invoices issued and proofs of payment;
• a certificate of registration issued by the Joint Social Security Centre dated less than 2 weeks previously and providing information on the occupations for the last 365 days;
• a declaration of honour 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 receive any replacement income under Luxembourg or foreign legislation; for example: unemployment benefits, social inclusion income, etc.).

Processing the application

The application is reviewed by a committee responsible for advising the Minister for Culture.

You will receive a response within 3 months of the receipt of the duly filled in application for benefits.

Amount of benefit

If your application is accepted, you are entitled to a daily benefit:

• corresponding to the daily fraction of the social minimum wage for skilled workers; and
• limited to a maximum of 121 daily benefits over a period of 365 days from the date of submission of the application.

These benefits are paid on a monthly basis and upon request only. The Ministry provides a form (Declaration of honour) (see 'Forms / Online services') to be sent by post or email to: declaration-aide@mc.etat.lu.

No daily benefit is due:

• for days where you are not registered with a pension insurance scheme;
• for days where you are engaged in work (paid or otherwise);
• for days where you receive a replacement income (e.g. unemployment benefits) as provided for under Luxembourg or foreign law.

You must therefore ensure that you remain registered with the insurance scheme even if you are not working or if a fixed-term employment contract expires.

Duration and deadlines

Your declaration of honour for the purpose of receiving compensation for involuntary inactivity must be received by the Ministry of Culture during the month following the month for which financial aid is applied for.

End of rights

At the end of a period of 365 days following the day of submission of the application for benefits, and provided that you still meet the required conditions, you can file a new application for entitlement to benefits if you are out of work through no fault of your own.

Valuation of the career of persons granted support measures

The 80-day minimum period of activity is reduced to 60 days if you have reached the age of 50, provided the application concerns at least your 8^th consecutive entitlement to benefits in the event of involuntary inactivity.

As from the age of 55, the entitlement to benefits in the event of involuntary inactivity allows you to receive at most 131 daily benefits during a period of 365 calendar days as from the date of submission of your application for benefits, provided this is at least your 8^th consecutive grant.

Tax provisions

Artistic and academic prizes awarded by Luxembourg or foreign public bodies, or by organisations of which Luxembourg is a member, are exempt from income tax since they are not considered to be an economic service.

If you carry out your activity on a self-employed basis, you can deduct a flat-rate minimum of 25% of the operating income from your activity as operating expenses, up to a maximum deduction of EUR 12,500 per year.

The profit from an artistic activity which exceeds the average of the profits of the year under consideration and of the previous 3 full years, can be considered as extraordinary income. This fraction is taxed at a more favourable rate. Extraordinary income is to be entered separately in the tax return. The aim is to ensure better taxation of extraordinary artistic income by endeavouring to reflect what your actual situation would be if that income had been spread over the last 4 years.

Forms / Online services

Who to contact