New contribution regime for the indemnity for discontinuity of entertainment workers

News No. 18/2024

In order to economically support workers in the entertainment sector, considering the specific nature of the work performed by workers in this sector and its structurally discontinuous nature, the legislator has provided for the recognition, starting from January 1, 2024, of a discontinuity allowance (so-called IDIS), as a permanent and structural measure, in favor of workers in this sector. This recognition is introduced by Legislative Decree No. 175/2023, in consideration 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 (so-called 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 sector, in force from January 1, 2022, by virtue of 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;

• those engaged in musical activities (with CSC 7.07.11);

• self-employed entertainment workers at non-economic public bodies (CSC 1.18.10);

• fixed-term employees who perform artistic or technical activities directly related to the production and realization of shows, as well as fixed-term workers who perform activities outside the cases listed above, referred to in Article 2, paragraph 1, letters 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, containing "Identification of discontinuous workers in the entertainment sector", published in the Gazzetta Ufficiale No. 234 of October 6, 2023;

• The allowance is also recognized to permanent intermittent workers in the entertainment sector who are not entitled to the availability allowance.

As a result of the new regulations, INPS issued a News on April 8 to provide a summary of the contribution regime for workers in this sector.

Therefore, starting from January 1, 2024, for the purpose of financing the new IDIS measure, the payment of a contribution by the employer or client is required at a rate equal to 1 percent of the contributory base and which flows into the temporary benefits management for employed workers, as well as a solidarity contribution from workers registered with the Entertainment Workers' Pension Fund, equal to 0.50 percent of the salary or compensation exceeding the contribution ceiling provided for members of the Entertainment Workers' Pension Fund and established annually pursuant toArticle 2, paragraph 18, of Law No. 335 of August 8, 1995 (for 2024 equal to Euro 119,650.00).

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