Decree-Law 312 on special social security scheme for creators and technical artists
- Extend the implementation of the Decree to include designers, artisans, artists and creators (in other words, besides visual artists)
- Ensure the financial gain of artistic creators resulting from the marketing of their products and services.
- Establish tax obligations and ensure the social security of creators.
- Improve and adapt current regulations relative to the protection of the social security of persons in this sector.
Extend the coverage of the special social security scheme contained in Decree-Law No. 270 “On the Social Security of Creators of Visual, Applied, Musical, Literary and Audiovisual Arts and on the Special Protection of Salaried Workers in the Arts Sector”, of 8 January 2010.
It is a measure of the Council of State with a national scope. It is implemented in all institutions attached to the Ministry of Culture whose social purpose is to manage the special scheme of creators and artists. These institutions cover the entire process of creating, producing and marketing cultural goods, products and activities in the different sectors of creative industries: books, cinema, performing arts, visual arts, design, museums and research, houses of culture, video games, etc.
The special social security scheme for creators and artists protects the creators of visual, applied, musical, literary and audiovisual arts, including writers, playwrights, scriptwriters, as well as the support staff, not contemplated in the social security general scheme or any other special scheme. In other words, creators, artists and support staff who are represented by entities and institutions authorised before natural and legal persons that make use of their services. Its benefits also include technical workers and members of the support staff associated with them, that is, artists and support staff, who receive personal income in any type of currency, both in Cuba and abroad.
The registration of the artist and support staff in the Taxpayers Registry of the National Internal Revenue Office (ONAT) for their contribution to social security is compulsory. It is tantamount to their entrance in this special social security scheme. It grants the right to a length-of-service pension to artists who, regardless of their work status, carry out certain artistic activities for which specific physical and intellectual conditions are required. If offers protection against old age, full disability, be it temporary or permanent, maternity, and, in the case of death, it protects the family.
All artists in the disciplines currently protected by law benefit from this special scheme.
The State receives greater income from the artists’ activity.
The situation of creators and artists improves when they market their products, since their activity is officially recognised by social security and they can benefit from the pension system.
Income tax revenues increase.
More creators form part of the state social security system.
The special scheme is financed with the contribution of members (creators, artists and support staff), and of the entities marketing their works, or authorised entities and institutions representing them, as the case may be. If need be, the State provides the financial resources needed to ensure the income and expenditure balance of the special scheme. Each member contributes 8% of the monthly contribution established within a scale of 350 to 2,000 pesos. Marketing entities and those representing them contribute 12%.