The Law on State Social Insurance (1991) (last edition in 2021) establishes the basis for state social insurance relations: types of state social insurance, categories of the persons covered by state social insurance, principles and structure of the state social insurance management system, and rights, duties and responsibility of entities thereof. The types of state social insurance are as follows: 1) pension social insurance; 2) sickness and maternity social insurance; 3) unemployment social insurance; and 4) social insurance of occupational accidents and occupational diseases. Social insurance contributions are calculated on the aggregate amount of remuneration as calculated for every insured person, which may not be less than the minimum monthly wage, and on the compensatory or incentive benefits related to employment relations, the income received from sports activities, from performing activities and/or the income received under copyright agreements, regardless of the sources of payment. The rates of social insurance contributions and amounts (portions) thereof for different types of social insurance are approved each year by the Law on the Approval of Indicators of the State Social Insurance Fund Budget. In 2022, the contributions rates were as follows: 1) pension social insurance of 8.72, 10.52, or 11.72 per cents depending on the insurance form chosen, 2) sickness and maternity social insurance of 1.99 and 1.81 per cent respectively, 3) unemployment social insurance of 1.31 per cent (paid by insurer), and 4) social insurance of occupational accidents and occupational diseases of 0.14 (paid by insurer).
According to Article 6 of the Law on State Social Insurance, working age persons, who have the status of artists, are insured with the pension, health, and maternity social insurance from the minimum monthly salary approved by the Government if they do not have insured income. Persons of working age with the status of an artist whose insured income during a calendar year is less than the amount of the 12 minimum monthly salaries approved by the Government for the respective year are insured by paying the missing amount of social insurance contributions up to 12 minimum monthly salaries approved by the Government. When insuring with state funds, social insurance contributions are paid by the manager of state budget appropriations according to the approved rates of the policyholder and the insured. Article 10 of the Law provides that the base of social insurance contributions of insured persons having the status of artist shall consist of 50 per cent of the income received under copyright agreements.
The Law on Health Insurance (1996) (last edition in 2020) establishes different types of health insurance and a compulsory health insurance system. According to Article 17 of the Law, persons receiving income under copyright contracts and income from sports activities or performer activities, except for persons who engage in relevant individual activities, pay compulsory health insurance contributions in the amount of 6.98 per cent of the income on the basis of which social insurance contributions are calculated. For persons having the status of artist, who do not receive income under copyright contracts, compulsory health insurance contributions are paid by the state budget appropriations manager defined in the Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for an Appropriate Year in the manner prescribed by the Government under the Programme of Social Protection of Arts Creators. Such contributions shall amount to 6.98 per cent of the minimum monthly earnings effective on the last day of the month for which the contribution is being paid.
The status of artists and the social security programme for artists as well as the administration procedure thereof are regulated by the Law on the Status of Artists and Artists’ Organisations (1996) (last edition in 2019), and the Republic of Lithuania Government Resolution No. 316 of 16 March 2011 On the Social Security Programme for Artists. (last edited in 2022). The Law on the Status of Artists and Artists’ Organisations regulates provisions to obtain the professional status of artists. Article 11 of the Law determines state support for artists from the Social Security Programme, approved by the government in 2011. One of the purposes of the Social Security Programme for Artists is to allocate creative idle time payments for artists. Creative idle time means a period of time when an artist of working age, for objective reasons beyond his/her control, temporarily has no conditions for the creation of art and (or) dissemination of results thereof and receives no income from creative, individual or labour-related activity. Creative idle time payment is a payment in the amount of a minimal monthly wage which is paid to the artist from the Programme budget during the period of creative idle time in accordance with the procedure provided for by the Government of the Republic of Lithuania (see chapter 2.3 for more about the status of artists).
The Law on Professional Performing Arts (2004) (last edition in 2021) provides legal provisions for social security coverage for personnel working in state performing arts institutions (Article 15).
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