News n.18/2024
In order to economically support workers in the entertainment sector, taking into account the specificity of the work services rendered by workers in this sector and their structurally discontinuous nature, the legislature has provided for the recognition, as of January 1, 2024, of a discontinuity allowance (so-called IDIS), as a permanent and structural measure, in favor of workers in this sector. This recognition is introduced by Legislative Decree No. 175/2023, in view of the reorganization and revision of social shock absorbers and allowances. As a result of this, the ALAS discontinuity allowance, already provided for in Decree-Law No. 73/2021 (so-called Sostegni-bis), converted, with amendments, by Law No. 106/2021, ceases to take effect as of January 01, 2024.
Recall that ALAS was a specific unemployment benefit for self-employed workers in the entertainment industry, effective January 1, 2022 under the aforementioned law.
The new IDIS unemployment benefit (which therefore replaces ALAS) is more widely recognized in favor:
of self-employed workers, including those in a coordinated and continuous relationship insured in the entertainment workers' pension fund;
Of music business operators (with CSC 7.07.11);
of self-employed entertainment workers in non-economic public institutions (CSC 1.18.10);
of fixed-term employees performing artistic or technical activities, directly related to the production and performance of shows, as well as fixed-term workers performing activities outside of the cases listed above, referred to in Article 2, paragraph 1, letter a) of Legislative Decree No. 182/1997, referred to in letter b), identified by Decree of the Ministry of Labor and Social Policy of July 25, 2023, on "Identification of discontinuous workers in the entertainment sector," published in Gazzetta Official Gazette No. 234 of October 6, 2023;
The allowance is also granted to permanent intermittent workers in the entertainment industry who are not holders of the availability allowance.
As a result of the new regulatory provisions, the Inps on April 8 issued a News to provide a summary of the contribution regime for workers in this sector.
Therefore, effective January 1, 2024, for the purpose of financing the new IDIS measure, a contribution is to be paid by the employer or principal at a rate of 1 percent of the taxable contribution amount and flowing to the Temporary Employee Benefits Management, as well as a contribution of solidarity chargeable to workers enrolled in the Performing Arts Workers' Pension Fund, equal to 0.50 percent of the salary or compensation in excess of the maximum contribution ceiling provided for those enrolled in the Performing Arts Workers' Pension Fund and established annually pursuant to 'Article 2, paragraph 18, of Law No. 335 of August 8, 1995 (for 2024 equal to 119,650.00 euros).