It was published last April 1, 2024, the Decree-Law 25/2024 amending the Culture Sector Workers Act[1] (“CSWA”). We underline the following changes:
- Further to the communication to IGAC, the execution of a contract for services with a culture professional by entities subject to the duty of keeping organized accounting records shall also be communicated to the Labour Inspectorate (pending the publication of a Government Order detailing the procedure for said communication);
- Change to the formula for calculating the so-called warranty period in order to be eligible for the suspension of activity allowance (a Social Security benefit equivalent to the unemployment allowance) aimed at facilitating access to the benefit;
- Reduction of the Social Security contribution rate applicable to culture professionals under a very short duration employment contract from 37.1% to 35.4% (the employer’s rate will be kept at 26.1% while the employee’s one will go from 11% to 9.3%);
- Reduction of the Social Security contribution rate for self-employed professionals from 25.2% to 21.4% (the rate for beneficiary of the activity will stand at 5.1%);
- Clarification that entities whose activity does not go beyond the mere intermediation or collective management of copyrights are not deemed as beneficiaries of activity for CSWA purposes nor hiring entities for Social Security purposes.
These changes will enter into force next June 1, 2024.
Labour Department
Hugo Martins Braz | Tiago Lopes Fernandez
[1] Approved by the Decree-Law 105/2021, of November 29 and amended by the Decree-Law 64/2022, of September 27.
