Who is an artist?
Artists are individuals who perform in front of an audience and deliver an artistic performance. It doesn't matter if this is directly in front of the audience or via radio or television. It is also irrelevant if the artist performs as a professional or as an amateur or if the performance is solo or in a group.
- Members of bands and orchestras
- Solo musicians
- Mime artists
An actor or actress who is hired to play a role in a practical role-play as part of training, is also an artist. In the case of a disc jockey, video jockey and a ‘master of ceremony’ who performs as a vocalist, they count as an artist when they perform at a dance party, festival or on a pop podium, for example. The law governing artists and professional sportsmen (artiesten- en beroepssportersregeling) is not applicable for work and an occupation as a director, sound, recording or lighting engineers, roadies and managers, dressers and make-up artists.
What is the so called "artiestenregeling"?
As an artist you are hired for a single project for an evening, a day or a period of up to 3 months for which you receive payment - a fee (gage). In this case we can deduct your income tax and employees' premiums on the basis of a special regulation for artists and professional sportsmen (the artiesten- en beroepssportersregeling). This regulation is different because we don't deduct any national insurance or health insurance (ZVW) contributions from your fee: Tentoo only calculates the income tax. For artists living in the Netherlands the following employees' insurance premiums are calculated:
- Unemployment (WW, both the general fund (Awf) and the sector fund)
- Disability (WAO);
- Incapacity (WIA).
For income tax, a fixed percentage is calculated of the taxable fee (gage voor berekening loonbelasting). In 2014 this is 36,25%.
Under this rule, MEProductions is unable to make any untaxed payments for expenses, with the exception of travel expenses made. Using public transport original receipts can be provided. In your tax returns you can deduct the actual costs incurred for the performance.
What is the small payment rule? (kleine vergoedingsregeling or KVR)
If you are paid as an artist, you can access the kleinevergoedingsregeling (small payment rule). Because it is almost impossible for artists to receive any untaxed costs, you can use this rule to claim an 'advance' on costs you will declare on your income tax returns. Under the rule, you can claim upto € 163.00 in costs per performance. Of course you can also claim a lower amount. If you would like to take advantage of this rule, you can fill it in on the MEProductions subscription form.
As an artist you receive a gross fee of € 500.00. You ask us to apply the small payment rule to this amount. We calculate the income tax and premiums on the amount of € 500.00 minus € 163.00 = € 337.00. In your income tax return you need to declare € 500.00 and deduct the actual costs for the performance from that amount.