WITH OR WITHOUT CONTRACT I CAN’T LIVE ….. WOW OH OH OH OH A.S.B.L. COURT-CIRCUIT...
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Transcript of WITH OR WITHOUT CONTRACT I CAN’T LIVE ….. WOW OH OH OH OH A.S.B.L. COURT-CIRCUIT...
WITH OR WITHOUT CONTRACT I CAN’T LIVE …..WOW OH OH OH OH
A.S.B.L. COURT-CIRCUITLouvain-La-Neuve ( Belgique) – 12 mai 2015
Jean-Christophe LARDINOISBelgian famous entertainment lawyer
CONTRACT - PRINCIPLES
• The contract is the law between the parties • One of the parties can neither modify nor
breach a contract without valid reasons• A marriage contract should be concluded
only for the divorce / separation time• It is not allowed to contract for third parties• A shady contract becomes generally a
source of conflict• The last and most important reader of the
contract shall be the judge
LIVE PERFORMANCE CONTRACT
Format ? A brief standard contract ( memo deal
OK through e-mail communication) A rider for specific situation
Technical, hospitality, merchandising, security needs
Regardless of length, some important considerations should be covered by the contract signed by BOTH parties
LIVE PERFORMANCE CONTRACT
Identity of the parties Agent/ Manager – power of representation ?
Definition of the performance Date, place, time and length – set breaks
Payment/Compensation terms Agent fees ( the agent is the seller – to be
clarified) Flat amount and/or Percentage of the ticket sales
( “door price” – any deductions or gross receipts ?)
How (cash ) /when ( before or after the show ?) the remuneration will be paid + deposit ( money upfront) or not?
Contracts: What for?
Historique de t-heater
The program for today
The program for todayOperational management of a band in Belgium
– The “asbl” (or “vzw”) as a structure for a band– Copyright / Royalties– The “statut d’artiste” (or Kunstenaar statuut)
The program for todayTypology of the Belgian contracts
– Labour legislation for Belgian citizens working in Belgium
– Volunteering contracts• practice• Taxes
– “RPI” (or “KVR”)• practice• Taxes
– Employment contracts• practice• Taxes
The program for todayBelgian employment contracts for foreigners
– Labour legislation for foreigners working in Belgium• For EU citizens• For Non-EU citizens
– Famous enough?– Not famous enough?
– Available solutions:• Volunteering contracts• “RPI”• Employment contracts
The program for todayForeign employment contracts for foreigners in Belgium
- EU OR working for a foreign organisation- Social contributions(A1)- VAT- Local taxes- International agreements
Operational management of a band in Belgium
Operational management of a band in Belgium
The “asbl” (or “vzw”) as a structure for a bandNonprofitCheap set upSimplified management (if no VAT)EvolutionaryAllows invoicingVery limited liabilityMore flexible than a company (ltd., Inc., etc.)Allows the payment of workers
Operational management of a band in BelgiumCopyright / Royalties
SabamWhat is it?
Société Belge des Auteurs, Compositeurs et Editeurs.Collection, distribution, administration and management of
all copyrights in Belgium and other countries where reciprocity contracts have been concluded.
SABAM is a private company.
Operational management of a band in BelgiumThe “statut d’artiste”
Not a status (employee, worker, officer,…)Unemployment benefitFlat amountConditions of access
PeriodSalary (or days)function
Not mandatory
Typology of the belgian contracts:
belgians in Belgium
Typology of the belgian contracts
Stage/studio/set = workspaceobligation of establishing a work document obligation of insuring the person obligation of communication to unemployment bureau
Mandatory > 16 years old (< 16 years old: specific legislation – mostly forbidden)Legal limbo for amateur musicians
Labour legislation for belgian citizens in Belgium
Typology of the belgian contracts
3 types of work documents:
Volunteering contract“RPI” (or KVR)Employment contract(Freelance or company)
Labour legislation for belgian citizens in Belgium
Typology of the belgian contracts
What?Not a “volontariat” contract, but a “bénévolat” contractDocument stating that:
A personIs working as a volunteer
No salary, no expenses, no benefit in kindFor a clientOn a certain day
Labour legislation for belgian citizens in Belgium: Volunteering contract
Typology of the belgian contracts
For Whom?EveryoneUnemployed: needs an agreement from the unemployment office
With who?All clients
Which intermediary?None
Labour legislation for belgian citizens in Belgium: Volunteering contract
Typology of the belgian contracts
What?Flat fee system (not a salary)Per personLimited
artistic performances30 days/year7 consecutive days for the same clientMax. 122,24 eur/ dayMax. 2444,74 eur/year
Labour legislation for belgian citizens in Belgium: RPI or KVR
Typology of the belgian contracts
For Whom?Artists only
MusiciansDansersConductors
Left out:ManagerRoadieSound Engeneer
Labour legislation for belgian citizens in Belgium: RPI or KVR
Typology of the belgian contracts
With who?Companies (exept for CP 304)Non profit: asbl or vzw (sauf CP 304)Individuals
Need for an intermediary?NO. Meant to be as easily used as possibleIntermediary possible insurances.
Labour legislation for belgian citizens in Belgium: RPI or KVR
Typology of the belgian contracts
What?Employment contract:
Identified legal employer (should there be a problem)Full social security coverage (“statut d’artiste” prospective)Better legal protection
PaymentWorking conditions
Either directly with client (“secrétariat social”)Or through a Bureau Social pour les Artsites (BSA/SBK)
Labour legislation for belgian citizens in Belgium: Employment contracts
Typology of the belgian contracts
For Whom?Everyone:
Artists through a BSA/SBKTechnicians, roadies, managers, etc. through temporary work agencies
Except for self-employedIn the same activity sectorAs employee (ok as client)
Labour legislation for belgian citizens in Belgium: Employment contracts
Typology of the belgian contracts
With who?Company
Accounting: okInsurances: okEmployment contract through a BSA/SBK, client is not the legal employer less responsibility involved
Asbl/vzwIdem companyDifference in VAT between BSA/SBK and “secrétariat social”
IndividualsIdem asbl/vzw
Labour legislation for belgian citizens in Belgium: Employment contracts
Typology of the belgian contracts
Which intermediaries?BSA/SBK (official):
T-heaterMerveilleTentooRitmoLe Palais de l’Intérim (SMArtBe)
“Secrétariat social”:UCM, Acerta, SDWorx, Partena, etc.
Labour legislation for belgian citizens in Belgium: Employment contracts
Typology of the belgian contracts
TaxesSalary income tax (min. 11,11%, av. 15-35%)Expenses to be justified: tax controlRoyalties: 15% “précompte mobilier”Employer’s contributions: bruto x 1,78 (av)VAT on the total billing amount:
6% performing artists (musicians, dansers, …)21% others ( technicians, managers, roadies,…)0% intracommunautary (all)
Labour legislation for belgian citizens in Belgium: Employment contracts
Typology of the belgian contracts:
foreign citizens in Belgium
Belgian employment contracts for foreigners
For EU citizens• Free movement of workers• Idem belgian citizens (except for RPI/KVR): same rights and
duties• Social contributions paid in Belgium• Tax withholding: 18% (not to be paid again in country of
origin)• Repatriable social rights through U1 (formerly known as
E301)
Labour legislation for foreign citizens in Belgium:
Belgian employment contracts for foreigners
Labour legislation for foreigners in Belgium
For Non-EU citizensFamous Enough? Be our guest! (idem EU citizens)Not famous enough?
• Free movement of workers not relevant• Mandatory work permit (A or B)• Idem belgians (except RPI/KVR): same rights AND duties• Social contributions paid in Belgium• Tax withholding: 18% (depending on country of origin: not to be paid
again in country of origin)• Non-Repatriable social rights through U1 (formerly known as E301)
except for Switzerland
Labour legislation for foreign citizens in Belgium:
Belgian employment contracts for foreigners
Available solutions for artists (if all legal requirements are met):
Volunteering contracts: Okpractice: idem belgian citizensTaxes: Belgium: 0% - cfr. country of origin
RPI/KVR: ok in Belgium, not for country of originpractice: idem belgian citizensTaxes: Belgium 0% - cfr country of origin
Labour legislation for foreign citizens in Belgium:
Belgian employment contracts for foreigners
Available solutions for artists(if all legal requirements are met):
Employment contract:Practice:
Mandatory work permit for Non-EU citizensIdem Belgian citizens
Taxes:Tax withholding: 18% (depending on country of origin: not to be paid again in country of origin)Social contributions, VAT, insurances: idem belgian citizens
Labour legislation for foreign citizens in Belgium:
Belgian employment contracts for foreigners
• EU OR working for a foreign organisationCompany is EU based:
ok with A1 (social taxes to be paid in counrty of origin)Intracomm. VATTaxes to be paid in country of origin
Company is based outside of EU:Only for artistic shows (on fixed dates)With a “business trip” visa Only with countries with an agreement
Labour legislation for foreign citizens in Belgium:
Conclusion
Laws regarding the artistic work in Belgium are currently changing. Check again before doing anything.
Lots of areas of the artistic work laws are blurry. In doubt, please refer to a local contact.
Feel free to contact us
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t-heater BruggeSmedenstraat 52, 8000 BruggeTel: 050 44 20 49 Fax: 050 34 20 84 [email protected]
t-heater GentRode Lijvekensstraat 28, 9000 GentTel: 09 264 29 60 Fax: 09 264 29 69 [email protected]
t-heater Sint-NiklaasParklaan 13 A, 9100 Sint-NiklaasTel: 03 760 15 53 Fax: 03 760 15 [email protected]
t-heater AntwerpenSint-Jacobsmarkt 66, 2000 AntwerpenTel: 03 202 89 25 Fax: 03 202 89 [email protected]
t-heater HasseltDemerstraat 103, 3500 HasseltTel: 011 26 09 40 Fax: 011 26 09 49 [email protected]
t-heater LuikBoulevard d’Avroy 36, 4000 Luik Tel: 04 220 57 30 Fax: 04 220 57 39 [email protected]
t-heater CharleroiBoulevard Tirou 20 RC3, 6000 CharleroiGSM: 0490 65 90 51 Fax : 071 204 819 [email protected]
t-heater BrusselAdolphe Maxlaan 40-42, 1000 BrusselTel: 02 600 12 00 Fax: 02 600 12 09 [email protected]
t-heater LeuvenJan Cobbaertplein 1, 3000 LeuvenTel: 016 29 88 80 Fax: 016 29 88 89 [email protected]
LIVE PERFORMANCE CONTRACT
Sound and production What the artist provides vs what the purchaser
provides Recording, reproduction, transmission and
photography Promo materials – Artist’s right to grant specific
permission - Video/sound capture of the performance ?
Right to sell merchandise on premises Many different scenarios : Who ? Any commission for
the venue ? ( 10-30 % of gross sales) Permits and taxes
To be covered by the purchaser
LIVE PERFORMANCE CONTRACT
Acts of God Events that protect both parties : weather /
illness Cancellation
Different scenarios – depending on the gig – if enough notice = neither party is penalized
Insurance and security Personal liability insurance and property
insurance are on the buyer responsibility .. To be clarified ( Performer’s own equipment)
Meals, transportation, lodging Depends on performance type and gig type Guest list, dressing rooms …
LIVE PERFORMANCE CONTRACT
Practical issues Time of signature Deadline for rider’s reception Method of payment ( VAT , social security
issues, …) Support talent Sponsorship advertisement