What is it and who is it for?
The KVR, or small fees scheme for artists, is a way to pay artists a limited amount for artistic work.
Are you planning to give a dance performance and do you want to be paid without too much paperwork? Are you inviting a musician to play and do you want a simple way of paying them? The KVR might be the ideal payment method.
A KVR can be paid out by all Belgian persons and organisations. As well as non-profit organisations and de facto associations, individuals, self-employed people and companies can pay an artist with a KVR. Foreign organisations cannot.
Only artists (natural persons, not non-profit organisations) can receive a KVR for artistic work or the production of artistic work. This means the creation, performance or interpretation of artistic work, for example in the form of a choreography, theatre play, music etc.
Choreographers, dancers, actors and musicians are considered to be artists. Graphic designers, lighting technicians and DJs are not. The Artists’ Commission determines whether or not a certain type of work is artistic. You can see what is considered to be artistic work in this overview.
PLEASE NOTE: Teaching dance classes or leading a workshop is NOT artistic work. So one cannot use a KVR to pay for it!
Minors can also use the KVR system. Foreign artists can use it under certain conditions.
The KVR should not be confused with the artist’s status.
Payment, limits and maximums
The KVR is an all-in reimbursement of expenses that cannot be combined with another reimbursement of expenses. That means that any expenses you incur (e.g. travel expenses) have to be included in the amount of the KVR.
The maximum amounts for KVRs in 2020:
- maximum of 130,79 euros per day and per organiser,
- no more than 7 days in a row for the same organiser,
- the artist cannot use a KVR for more than 30 days a year,
- the artist cannot earn more than 2.615,78 euros per year under the KVR system.
These amounts are adjusted annually. Keep an eye on Danspunt’s information channels – we will be sure to let you know when the amounts change.
Paperwork and obligations
If you want to be paid as an artist with a KVR, you need an artist’s card (kunstenaarskaart). You can request one from the Artists’ Commission through the online platform artist@work. Keep in mind the application process can take several weeks or even months.
We recommend organizers always to ask the artist for a copy of their artist’s card before paying the artist with KVR.
If you prefer not to work digitally, you can keep a paper with overview of:
- the nature of the work
- the date of the work
- the length of time you worked for the same organiser
- the amount received in payment
- the name of the organiser you worked for, or their company registration number
- the signature of the organiser you worked for
In the event of an inspection, the artist needs to be able to present the card and the list.
To be paid, you need to issue a ‘declaration of honour’ in duplicate. This is documentation for the artist and a bookkeeping record for the organiser. Make sure you do not exceed the maximums and that the work you fill in on the KVR document is effectively artistic work.
Unlike with volunteers, the organiser paying the artist does not have any obligation to provide insurance. However, Danspunt most strongly recommends that both the artists and those they work for have civil liabilty insurance (or ‘family insurance’) and physical accident insurance that also covers the work done under a KVR.
The insurance you can get from Danspunt also covers people who work under a KVR.
Combinations with other payments and statuses?
You are not allowed to combine or alternate the KVR with different forms of payment for the same task done for the same organiser (e.g. a volunteer’s allowance or a contract through an employment agency). In other words, you cannot use the KVR system to work until the annual maximum is reached and then switch to another system.
You are allowed to use the KVR system for your artistic work and a volunteer’s allowance for non-artistic work, but not on the same day.
However, you can do one assignment under a temporary contract or on a self-employed basis and work for other organisers with a KVR.
If you receive unemployment benefits, you have to cross off the days that you have worked under a KVR on your benefit card.
Taxes and social security
As long as you comply with the maximums, no social security contributions need to be paid on KVRs. That also means that the artist does not accrue any social security rights (to a pension, unemployment benefits etc.).
You do not pay any taxes on a KVR. Because this income is tax-free, there is no tax slip either and you do not need to include the KVRs in your tax return.
Note, however, that if you exceed the maximum amounts in the regulations, both the artist and the organisation are at risk of fines and retrospective demands for social security contributions.
Do you need more information or advice?
Read up on the rules in the frequently-asked questions about the KVR by the experts at Cultuurloket.