Manual and diagrams hiring culture workers
What are the possible statuses? Am I accruing social security rights with an expense allowance? What are the differences between self-employed and employee status? What should I pay attention to if I want to hire someone? Working or employing: there are different ways to approach things, and there are many obligations to be met and a lot of important information to be gathered before you start. In this tool we give you an overview of the most important options. The tool consists of several parts:
- A manual “Hiring culture workers: Employee or self-employed”. We discuss the differences between working as an employee or as a self-employed person.
- A manual “Allowances without social protection” with an overview of allowances that do not entitle you to social protection: AKV (or amateur arts allowance), volunteer allowance, occasional socio-cultural activities (25-day rule), side jobs, fee notes, copyright and related rights, and other payments. For each of these allowances, we indicate whether social security contributions are due, whether the artist accrues social security rights with them, whether they have an impact on possible unemployment, what tax conditions apply and what budget the client must take into account.
We also offer diagrams for both the first part and the second that show you at a glance what the most important aspects are of a specific way of working: for which type of benefits it is intended, whether social security contributions are due and if so, whether a reduction applies, whether social security rights are accrued, what the impact is on unemployment, fiscal aspects and the required budget.
Finally, there is a flow chart that shows you at a glance which reimbursement method belongs where.
