Particularities Regarding the Taxation of Cultural Workers

For the exercise of their professional activity, workers in the cultural sector have at their disposal Government Emergency Ordinance No. 21/2023, which regulates the status of professional cultural worker. This status does not represent an exclusive form of carrying out the activity for individuals working in the cultural sector, but rather an alternative to the existing options on the labor market in order to bring them closer to the status of employee and thus granting them a series of specific social protection rights similar to those of employees. The article presents the method of taxation of income obtained by professional cultural workers. In order to carry out activities in the cultural sector, they may conclude contracts for the assignment of patrimonial rights and/or contracts for the performance of cultural activities. Taxpayers must file the single tax return and pay social contributions, within the deadlines, conditions, and exceptions provided by the applicable tax legislation, when, under the legal provisions, they owe social insurance contributions (CAS) and/or health insurance contributions (CASS). For income derived from cultural activity contracts, the taxpayer withholds income tax at the time of their payment and, regardless of the type of contract, owes on the state budget an insurance contribution amounting to 1% of the value of each contract concluded with a professional cultural worker