New Contribution System for the Discontinuity Allowance for Entertainment Industry Workers
- May 24, 2024
- Reading time: 5 min
News No. 18/2024
In order to provide financial support to workers in the entertainment sector—taking into account the specific nature of the work performed by workers in this sector and its structurally intermittent character—the legislature has provided for the establishment, effective January 1, 2024, of an intermittent work allowance (known as IDIS) as a permanent and structural measure for workers in this sector. This allowance is introduced by Legislative Decree No. 175/2023, as part of the reorganization and revision of social safety nets and allowances. Consequently, the ALAS discontinuity allowance, already provided for in Decree-Law No. 73/2021 (known as “Sostegni-bis”), converted, with amendments, by Law No. 106/2021, will cease to be effective as of January 1, 2024.
As a reminder, ALAS was a specific unemployment benefit for self-employed workers in the entertainment industry, effective as of January 1, 2022, pursuant to the aforementioned law.
The new IDIS unemployment benefit (which therefore replaces ALAS) is granted more widely to:
self-employed workers, including those with a coordinated and ongoing collaboration arrangement who are insured under the entertainment industry workers’ pension fund;
music business operators (with CSC 7.07.11);
self-employed workers in the entertainment industry employed by non-economic public entities (CSC 1.18.10);
fixed-term employees engaged in artistic or technical activities directly related to the production and staging of performances, as well as fixed-term employees performing work outside the categories listed above, as referred to in Article 2, paragraph 1, subparagraph (a) of Legislative Decree No. 182/1997, as referred to in subparagraph (b), identified by a decree of the Ministry of Labor and Social Policies dated July 25, 2023, entitled “Identification of Intermittent Workers in the Entertainment Sector,” published in the Official Gazzetta No. 234 of October 6, 2023;
The allowance is also granted to intermittent workers with open-ended contracts in the entertainment industry who are not recipients of the availability allowance.
As a result of the new regulatory provisions, on April 8, INPS issued a circular ( News ) to provide an overview of the contribution system for workers in this sector.
Therefore, effective January 1, 2024, for the purpose of financing the new IDIS measure, a contribution is to be paid by the employer or client at a rate of 1 percent of the taxable base, which is allocated to the fund for temporary benefits for employees, as well as a solidarity contribution paid by workers enrolled in the Pension Fund for Entertainment Industry Workers, equal to 0.50 percent of the wages or compensation exceeding the contribution ceiling set for members of the Pension Fund for Entertainment Industry Workers and established annually pursuant toArticle 2, paragraph 18, of Law No. 335 of August 8, 1995 (for 2024, equal to 119,650.00 euros).
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