Do you have to pay taxes and social security contributions on reimbursements for non-artistic services?

Do you want to know if you have to pay taxes and social security contributions if you receive compensation? Then first you have to establish whether an artistic service is involved.

What is an artistic service?

An artistic service involves the creation and/or performance or interpretation of artistic works in:

  • the audio-visual and visual arts;
  • music;
  • literature;
  • shows;
  • theatre;
  • choreography.

Examples

Artistic services

Non-artistic service

  • Drawing and writing comic strips
  • Making music
  • Acting or directing
  • Designing décors
  • Producing illustrations
  • Designing jewellery (only if you create an original piece, not for reproductions or sales)
  • giving workshops or lessons
  • Vocal coaching
  • Writing informative newspaper articles
  • Writing reviews on artistic subjects
  • Restoring works of art
  • Making musical instruments
  • Technical, administrative and managerial positions
  • Modelling work
  • Architect
  • Designing and building websites for cultural organisations
  • Graphic design (except for original work, i.e. not the purely technical aspect)

Taxes and social security contributions on non-artistic services

Is the service non-artistic? Then the taxes you have to pay depend on whether or not you are working under authority and on the way you are reimbursed:

Related information:

Non-artistic service