New contribution regime for the discontinuity allowance for entertainment workers
- Studio Piceci
- May 24, 2024
- Reading time: 5 min
News . 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 discontinuous nature, the legislator has provided for the recognition, as of January 1, 2024, of a discontinuity allowance (known as IDIS), as a permanent and structural measure, in favor of workers in this sector. This allowance is introduced by Legislative Decree No. 175/2023, in view of the reorganization and revision of social safety nets and allowances. As a result, 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, ceases to have effect as of January 1, 2024.
We remind you that ALAS was a specific unemployment benefit for self-employed workers in the entertainment industry, in force since January 1, 2022, pursuant to the aforementioned law.
The new IDIS unemployment benefit (which therefore replaces ALAS) is more widely recognized in favor of:
self-employed workers, including those with coordinated and continuous collaboration relationships insured with the entertainment workers' pension fund;
of those engaged in musical activities (with CSC 7.07.11);
self-employed workers in the entertainment industry at non-economic public entities (CSC 1.18.10);
fixed-term employees who perform artistic or technical activities directly related to the production and staging of shows, as well as fixed-term employees who perform activities outside the above-listed cases, referred to in Article 2, paragraph 1, letter a) of Legislative Decree No. 182/1997, referred to in letter b), identified by decree of the Ministry of Labor and Social Policies of July 25, 2023, entitled "Identification of intermittent workers in the entertainment sector," published in Gazzetta No. 234 of October 6, 2023;
The allowance is also granted to intermittent workers with permanent contracts in the entertainment industry who are not entitled to availability allowance.
As a result of the new regulatory provisions, on April 8, INPS issued a News a summary of the contribution regime for workers in this sector.
Therefore, starting January 1, 2024, for the purposes of financing the new IDIS measure, a contribution will be paid by the employer or client at a rate of 1 percent of the taxable contribution and which will be allocated to the management of temporary benefits for employees, as well as a solidarity contribution solidarity contribution payable by workers enrolled in the Pension Fund for Entertainment Workers, equal to 0.50 percent of the remuneration or compensation exceeding the contribution ceiling set for members of the Pension Fund for Entertainment Workers and established annually pursuant toArticle 2, paragraph 18, of Law No. 335 of August 8, 1995 (for 2024 equal to €119,650.00).