Did you know that the status of artist is not a separate status within the social security system?As an artist, you choose the status of employee or self-employed person. This choice has consequences for your social security contributions and social protection (including unemployment), your taxes and whether or not you have to charge VAT.
Social security statuses in Belgium
In Belgium there are three statuses:
- Employee status:an employee is bound to his or her employer by a contract of employment. There is a relationship of authority.
- Civil servant status:people who work for the public sector and are permanently appointed (or an equivalent status).
- Self-employed person status:a person who does not work as an employee or civil servant but still has a professional activity. There is no relationship of authority between the self-employed person and the client.
Artist:employee or self-employed person
The general rules stipulate that for employees there is a situation involving authority, but not for self-employed people.But there is a special rule for artists. Even if they do not have a contract of employment, they are seen as employees under certain conditions:
- They provide an artistic service and/or produce an artistic work (e.g. performances, painting portraits).
- They work for a natural person or a legal entity (non-profit organisation, private limited company, etc.).
- They receive a salary (no expense reimbursement!).
The employer is the one who pays the artist.
If, as an artist, you can demonstrate that you are socio-economically independent, you can also choose the status of self-employed person.
Artist status?
The status of artist is therefore not a separate social security status (with separate social security contributions and separate social security protection).An artist is fitted into the existing statuses (employee or self-employed person). It is simply a fact that if you provide an artistic service in return for payment, you are equated with an employee, unless you choose the status of a self-employed person.
Why this equating with an employee?An employee enjoys better social protection than a self-employed person. For example, an employee receives a higher pension, is better protected in the event of illness, etc. Also important is that only employees build up rights to unemployment benefit.
You can nevertheless choose the status of a self-employed person if you do not need this social protection as an employee (e.g. because you are already working as an employee) or if you do not want this protection.It is your choice.
Many artists call the fact that if they have a commission they are working as an employee and if they do not have a commission they fall back on unemployment benefit the status of artist.This is because the unemployment regulations grant particular benefits to artists. This is actually not the status of artist, but a consequence of it (if you work as an employee, you build up rights to unemployment benefit). Find out more about unemployment.
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