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Factsheet for measure DK-2020-11/707 Updated – measures in Denmark

Support scheme for artists with different types of income

Kunststøtteordning for kunstnere med kombinationsindkomster

Country Denmark , applies nationwide
Time period Temporary, 09 March 2020 – 28 February 2022
Context COVID-19
Type Legislations or other statutory regulations
Category Income protection beyond short-time work
– Extensions of income support to workers not covered by any kind of protection scheme
Author Carsten Jørgensen (FAOS, University of Copenhagen), Anders Randrup (Oxford Research) and Eurofound
Measure added 16 April 2020 (updated 20 January 2022)

Background information

The general rules concerning keeping a two meters distance to other citizens in the public combined with the prohibition of gathering groups of more than 10 people have made live performance – the primary working condition for many artists – completely impossible for actors, performers and musicians. Furthermore, all exhibitions are closed. This means that numerous artists do not have any income due to statutes and rule made as a result of the spread of corona virus. Thus, the Minister of Culture and the Parliament have decided to introduce a support scheme for artists. The scheme is in force from 9 March 2020 until 9 June 2020.

Legal reference: BKG 2020-04-01 nr 332.

Content of measure

Many artists have different contracts during the year. Full-time and short-term contracts are so-called A-income, which in the optic of Danish Tax Authorities refer to employment in an employer/employee relationship while freelance work is B-income, and taxed a different way. The support scheme aim to support both income/tax types due to the variation of both in the working year of the artists. The support is an extension of the support to self-employed and freelancers with B-income, based in law : BKG 2020-04-01 nr 332 – Compensations scheme for self-employed in economic crisis as a result of COVID-19.

Artists that have an aggregate A- and B-income and a taxable income from artistic performance between DKK 100,000 and 800,000 a year can apply for the support scheme. The Ministry of Culture will cover 75% of the expected loss of income.

According to scheme, artists can for example, seek compensation for loss of income based on professional artistic work can be in the form of:

  • Failure to sell works, books, etc.
  • Cancelled concerts, performances and performances, etc.
  • Cancelled workshops, teaching and lectures, etc.
  • Other lost income based on professional artistic work as a direct consequence of COVID-19.

Updates

The following updates to this measure have been made after it came into effect.

09 December 2021

The government and parties reintroduced the scheme in the period 1 December 2021 to 28 February 2022 due to a rise in infections and restrictions.

30 June 2021

The support for artists was re-activated from 1 January 2021 and ran until 30 June 2021.

Use of measure

Under the condition that this scheme only implies artist that do not fall under other Covid-19 support measures, the authorities estimate that the scheme will cost up to DKK 100 million in 2020. The actual amount drawn from the scheme will be monitored continuously.

Target groups

Workers Businesses Citizens
Employees in standard employment
Self-employed
Particular professions
Does not apply to businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: Unknown

Involvement

The unions of the artists have since the beginning of the COVID-19 crisis pointed at the special position of the artists on the Danish labour market - as either freelancer or wage earners or both. The existing support packages did not include the employment relations of the artists, they claimed.

Views and reactions

They have welcomed the initiative. On the other hand, the employer organisations, in particular Danish Chamber of Commerce, and the unions in commerce and trade - HK/Danmark - have pointed out that the original support legislation regarding self-employed and freelancers only includes work that falls under B-income tax. Consequently, they want the provision extended to encompass both A- and B-income for all self-employed and freelancers.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      R - Arts, Entertainment And Recreation R90 Creative, arts and entertainment activities
      R91 Libraries, archives, museums and other cultural activities
    • Occupation (ISCO level 2)
      Legal, social and cultural professionals

Sources

  • 07 April 2020: Aftale om midlertidig kunststøtte (kum.dk)
  • 07 April 2020: Aftale om midlertig kunststøtteordning (kum.dk)
  • 09 December 2021: Aftale om genåbning af de generelle kompensationsordninger (em.dk)

Citation

Eurofound (2020), Support scheme for artists with different types of income, measure DK-2020-11/707 (measures in Denmark), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/DK-2020-11_707.html

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