'Artiestenregeling'

In the Profit CLA and Basic CAO the following wage components are present for this purpose:

100.008.012 'Kleine vergoedingsregeling artiesten en beroepssporters'
100.008.013 'Kostenvergoedingsbeschikking artiesten en beroepssporters'
100.001.044 'Brutogage artiesten en beroepssporters'
100.001.045 'Brutogage artiesten en beroepssporters Netto'
Note:

Each wage component has a comment in which the operation of the wage component is explained. Always take a look at this explanation on the Comment tab in the properties of the wage component in the CLA. If you do not have the wage component available, first activate it.

You enter the amount of the artist fees as a fixed or variable wage entry on the 100.001.044 'Brutogage artiesten en beroepssporters' or 100.001.045 'Brutogage artiesten en beroepssporters Netto' wage component.

Calculation

Special rules apply to wage calculations for performers and professional sportspersons. You can find these special rules in the ‘Handleiding Artiesten en beroepssporters’ on the tax authority website.

‘Kostenvergoedingsbeschikking’

If the performer or professional sportsperson incurs high costs for a performance, or series of performances, or for practising their sport, they can ask the tax authority in advance to determine these costs in a ruling. This ‘Kostenvergoedingsbeschikking’ can also include benefits that will be included in the income tax against a lower tax rate. Examples of allowances and benefits that can be included in such a ruling are costs of musical instruments and travel expenses using private transport.

Performers or professional sportspersons can submit an application for a ‘Kostenvergoedingsbeschikking’ to their tax office. An estimate of income and costs must be included on this form. On the basis of the estimate, the tax authority determines by ruling the amount in artist fees that may be considered as reimbursement of costs.

Note:

The performer or professional sportsperson may also ask you, as the client, to submit a request for a ‘Kostenvergoedingsbeschikking’ . You request the ruling at your tax office. If you request a ruling, you need to do so within a month after the performance or sports event. In that case, you get deferment for submitting the declaration and for payment.

The amount decided by the ruling is deducted from the gross fee. You do not need to withhold wage tax on the artist fee if there is no positive balance after deducting that amount. In this case, you do, however, need to meet other administrative obligations, such as setting up a wage administration and submitting wage tax cards.

Note:

Add a ‘Kostenvergoedingsbeschikking’ as a dossier item to the employee’s dossier.

You enter the amount of the ‘Kostenvergoedingsbeschikking’ as a fixed or variable wage entry on the 100.008.013 'Kostenvergoedingsbeschikking artiesten en beroepssporters' wage component.

‘Kleine vergoedingsregeling’

If you do not need to take into account a ‘Kostenvergoedingsbeschikking’, you can deduct a fixed amount for basic costs from the gross fee by virtue of the ‘Kleine vergoedingsregeling’. For each performance and for each performer or professional sportsperson, you take into account the tax-free allowance amount determined for that year. This scheme means that a performer or professional sportsperson does not need to request a ‘Kostenvergoedingsbeschikking’ from the tax authority for amounts of €163 (2012) or less for each performance.

The performer or professional sportsperson can also request that the amount of €163 be lowered. He or she can also request that the ‘Kleine vergoedingsregeling’ is not taken into account at all.

The ‘Kleine vergoedingsregeling’ amount is deducted from the gross fee. You do not need to withhold wage tax on the artist fee if the balance is not positive after deducting that amount.

Using the 100.008.012 'Kleine vergoedingsregeling artiesten en beroepssporters' wage component, you specify how frequently you want to apply the ‘Kleine vergoedingsregeling’ for the employee in the relevant period. You can deviate each time from the amount on the Wage component tab for the employee. The wage calculation takes into account the maximum that applies each time.