Temping agencies or ‘SBK’
Working with a so-called ‘SBK’ (‘Sociaal Bureau voor Kunstenaars’ or social office for artists) or with a temping agency is ideal for short, flexible, professional assignments.
What are they and who are they for?
Some temping and employment agencies such as Amplo, SMART, Tentoo, and a few others have experience with the arts sector. Like any other temping agency, they act as an employer and send their invoice to the organiser that the artist works for.
You can work with an SBK (‘Sociaal Bureau voor Kunstenaars’ or social office for artists) or a temping agency in almost any situation: for short assignments, extra income, when combining different jobs at the same time or in combination with the ‘Kunstwerkattest’ (Art Work Certificate). It is a sensible option if you want a more sustainable and secure payment method, without the inconveniences of self-employment or freelancing, or if you are earning more than is allowed within the limits of the AKV (‘Amateurkunstenvergoeding’ or Amateur Arts Compensation) or the remuneration under the Article 17.
The SBK or temping agency is the official employer and takes care of all the employer’s obligations, insurances, taxes, social security contributions, … The performer (artist, teacher, …) works with a temporary employment contract for the duration of the assignment (what they call ‘day contracts’). The organiser receives an invoice from the SBK. This works out well for everyone: the performer is protected as an employee and is building up social benefits (unemployment benefits, pension, …). And the organiser only has to pay an invoice – no tiresome payroll administration.
You can use a temping agency or SBK for both artistic and non-artistic assignments, including workshops, productions, rehearsals and weekly lessons. You can work in Belgium or abroad. Foreigners can also use a temping agency or SBK as long as they are allowed to work in Belgium (i.e. they legally reside in the country or they have a work permit). You can also work for a temping agency if you are a student.
Payment, limits and maximums
Employment agencies will use the pay scales applicable in the sector you are working in, and they also have to comply with minimum gross pay. Most agencies cannot draw up contracts for periods shorter than three working hours per day. In terms of wage and invoice amount this means that the minimum invoice amount has to
There is a big difference between the (gross) amount paid by the organiser and the (net) amount that the employee ultimately receives. As with a permanent contract, a large proportion of the pay is used for social security contributions and taxes (be aware that this amount might be higher in Belgium than in your home country). The SBK also charges VAT and a commission to cover its administration costs (usually 6 to 8%).
Salary calculator
This is how you calculate a basic salary:
- nvoice amount incl. VAT (= what the organiser pays)
minus VAT
= INVOICE AMOUNT excl. VAT
- Invoice amount excl VAT
minus commission for the employment agency
minus employer’s social security contributions
= GROSS PAY
- Gross pay
minus employee’s social security contributions
minus income tax on wages
= NET PAY (= salary paid into your bank account)
- plus any reimbursement of expenses
On top of that, the employee also receives holiday pay and may get a Christmas bonus.
The invoice amount is the amount that the organiser has to pay, i.e. the amount on the invoice from the temping agency.
An employment agency is subject to VAT, which means that the agency has to charge VAT on the invoice. That is usually 6% for artistic work and 21% for non-artistic work (such as workshops or lessons). If you negotiate an invoice amount as an organiser, make sure you check whether or not this amount includes VAT. After all, it can make a big difference!
Both the employer (the temping agency) and employee (the artist or teacher) have to pay taxes and social security contributions on this invoice amount (excluding VAT).
All the costs incurred by the employer are deducted from the invoice amount. After the employment agency has paid its own commission and employer’s social security contributions, what is left is the gross pay.
The employee contributions are deducted from the gross pay: this means both the employee’s social security contributions and prepaid income tax. What is left after deduction of these contributions is the net pay. That is the amount effectively paid into the employee’s bank account.
If expenses are paid as well as the payment for work done, such as travel costs, these are added to the net pay. No taxes or social security contributions are payable on these expenses, only the temping agency’s commission.
Tip: You can always ask your contact person at the temping agency to do a simulation of your pay calculation for you. That might help you to set an hourly rate or total fee.
If you negotiate the rates you want to receive or pay, make sure you make it clear exactly what you mean. Say you ask for 250 euros: does that mean an invoice amount of 250 euros? Including or excluding VAT? Gross pay? Or the net amount paid into your bank account? Are your travel costs included in that amount? It can all make a huge difference! So be sure to make careful arrangements!
Paperwork and obligations
All agreements around salary, expenses, working hours, etc. are made between the organiser and the performer. We recommend setting out all these arrangements in an agreement.
The temping agency needs to be informed about that agreement in good time (= at least 24 hours in advance, and only on weekdays). Mind, you cannot enter any assignments in the past!
Both the organiser as well as the performer can inform the SBK about the assignment. Make sure you agree on who is responsible for doing so.
Insurance (accident insurance etc.) and all the employer’s obligations are dealt with entirely by the SBK or temping agency.
Combinations with other payments and statuses?
You are not allowed to combine or alternate different forms of payment for the same assignment for the same organiser (e.g. sometimes using an AKV and at other times a contract through a temping agency).
However you can work for one organisation through a temping agency and use another form of payment (e.g. AKV, Article 17 or as a volunteer) for another organisation. You can also combine individual assignments through a temping agency with another job (as an employee).
If you want to work towards an Art Work Certificate (‘Kunstwerkattest’), you can perfectly do so with artistic contracts through an SBK.
Social security and taxes
The organisation does not need to take any action concerning social security or taxes – all that is dealt with by the SBK and is included on the invoice.
The SBK will ensure that social security contributions are paid by both the employer and the employee. This means that the employee is building up social security rights, such as the right to unemployment benefits, a pension, holiday pay etc. The organisation does not need to take any extra action for this: everything is included on the invoice.
Pay for work done through an SBK is subject to income tax. The temping agency will draw up a tax slip that you need to include in your tax return.
As a rule, when they register employees have to inform the SBK of the percentage of income tax they want to pay in advance. Danspunt advises you not to go for the minimum rate, to avoid unpleasant surprises in your tax bill 3 years later. If you have very few assignments or only a little work each year, you can stick to the minimum (11.11%). Usually, however, it works out more to your advantage to increase this percentage somewhat (the maximum is 30%).
Students pay far smaller social security contributions and less tax, so they keep a higher proportion of the amount on the invoice. Read more about student work.
Do you need more information??
- Read the information about SBKs (social offices for artists) on the website of Cultuurloket (in Dutch)
- Check the List of Flemish Government accredited SBKs