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How SUISA distributes fees collected for background entertainment

More than 100,000 companies in Switzerland use music, TV and films for background entertainment purposes. For these usages, the companies pay a fee based on Common Tariff 3a to authors, publishers, performers or producers. How and to whom are these revenues paid? Text by Giorgio Tebaldi

How SUISA distributes fees collected for background entertainment

Considered by many to be part of the pub atmosphere just like teak furniture or dartboards: premier league games on the telly. Producers of the broadcasts have the right to receive a remuneration for usages outside domestic and private circles or home life. (Photo: Nomad_Soul / Shutterstock.com)

Just like lighting or decoration, suitable background music is an important contributing factor to make customers and guests feel good in a shop, hairdresser or restaurant. Plus, live transmissions of a football or cricket match are equally part of the interior décor of a pub, just like dark furniture, wooden shields and the dartboard.

Similar to the obligation to pay makers of the furniture, the decoration or the lighting, composers, lyricists, performers, scriptwriters or producers are entitled by law to receive a remuneration for the use of their works and performances outside the private circle. The five Swiss collective management organisations Pro Litteris, SSA, SUISA, Suissimage and Swissperform are responsible for this task. SUISA collects the remuneration for the use of music, films and TV broadcasts pursuant to the Common Tariff 3a (CT 3a) on their behalves.

What does SUISA do with the collected money from background entertainment?

The first step is that the collected money is split among the five Swiss collective management organisations based on a fixed distribution key. The SUISA share for the coverage of music contents is slightly more than half of the income. Each society is then responsible in a second step to pay out these collected fees to authors and artists, publishers and producers.

In the case of SUISA, 88% of the above-mentioned fifty percent is distributed to the rightsholders. This means that of the CHF 100 that were collected, CHF 88 are paid out to creators and their publishers.

How and to whom are these revenues paid? SUISA usually knows three different possibilities of distribution: direct distribution, blanket distribution with programme material and blanket distribution without programme material (see box). Programme material consists of lists with the works which were performed or broadcast.

In the case of the CT 3a, the money is nearly exclusively paid by way of a lump-sum without programme material. Submitting and processing the work lists in this category would be linked to an enormous effort for customers and SUISA alike, and they would be in no proportion to the actual benefit. Instead, SUISA uses the programme material already available from various sources to allocate the collections made on the basis of the CT 3a. SUISA ensures during this process that lists and/or usages are considered for this allocation, enabling that the remuneration is distributed as fairly as possible.

A distribution which is as fair as possible – even without a list of the performed works

Based on empirical data there are cases where it is assumed that a major part of the companies, shops, restaurants etc. uses works which are also broadcast on the radio, resp. TV. Accordingly, a major part of the income from CT 3a is allocated on the basis of the programme material for the use of music, TV broadcasts and films from radio and TV transmissions. SUISA also takes into account that not just pop, rock or urban is played but also other genres such as traditional or folk music and even church music. A part of the collections is thus also distributed on the basis of programme lists for church performances, brass music or yodelling clubs.

In order to distribute the money to the creators and artists, it is thus allocated to other similar distribution categories for performing and broadcasting rights (see distribution rules, Art. 5.5.2).
Should a member receive a payment from one of these distribution categories, it also receives a share from the income for background music entertainment from CT 3a.

In some exceptional cases in background entertainment, there is a direct accounting process for the distribution of collected fees. This happens, for example, for music which is used in a museum for an exhibition, or music which is used in a company’s phone loop for a longer period. In such cases, the music in question is usually commissioned.

SUISA distributes four times a year. In 2018, more than CHF 132m were paid out to composers, lyricists and publishers of music.

Types of distribution and distribution categories

SUISA distributes the collections from authors’ rights in three different ways:

  1. In a direct accounting scenario, copyright remuneration can be allocated directly across the available lists of works that have been performed. This is also possible for concerts, for example: If songs of five co-authors are performed during a concert, these five rightsholders receive the fees collected for this concert.
  2. In the case of a blanket distribution with programme material, copyright remuneration is calculated on the basis of a point value. For SRG broadcasts, for example, SUISA receives a lump-sum payment on the one hand and detailed broadcast reports on the other hand. The broadcast reports include details on how many seconds of music have been transmitted in total, plus the exact duration of each work. A point value per second is determined based on these details and the remuneration is paid to authors and publishers of the played works.
  3. A blanket distribution without programme material takes place when it comes to collections based on tariffs where there is no information provided on the works that have actually been used, or if that information cannot be established. The distribution of such income is made on the basis of available programme material from several sources. The exact allocation of the money is specified in the SUISA distribution rules in detail.

The collected revenue is distributed on the basis of distribution categories. The latter correspond to various usages, e.g. music in concerts, on radio and TV channels of the SRG, or private broadcasters, in churches etc.

Details can be found in the SUISA distribution rules.

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More than 100,000 companies in Switzerland use music, TV and films for background entertainment purposes. For these usages, the companies pay a fee based on Common Tariff 3a to authors, publishers, performers or producers. How and to whom are these revenues paid? Text by Giorgio Tebaldi

How SUISA distributes fees collected for background entertainment

Considered by many to be part of the pub atmosphere just like teak furniture or dartboards: premier league games on the telly. Producers of the broadcasts have the right to receive a remuneration for usages outside domestic and private circles or home life. (Photo: Nomad_Soul / Shutterstock.com)

Just like lighting or decoration, suitable background music is an important contributing factor to make customers and guests feel good in a shop, hairdresser or restaurant. Plus, live transmissions of a football or cricket match are equally part of the...read more

Changes in the distribution of revenues from radio uses

The classifications for radio broadcasting stations have been changed. Starting with the 2019 settlements, a uniform factor of 0.25 will be applied for level D uses (sound logos, jingles, background music, etc.), and a factor of 1.5 for level E (other music). In addition, calculations will be made on a per-second instead of a per-minute basis. Text by Irène Philipp Ziebold

Changes in the distribution of revenues from radio uses

The rules for the distribution of revenues from radio uses have been changed. (Photo: T.Dallas / Shutterstock.com)

In 2015, the factors for the distribution of revenues from television broadcasts were changed. The classifications for radio broadcasts have now been changed as well. The rules are set out in points 3.2 and 3.3 of SUISA’s Distribution Rules.

The new rules are based on an essential principle: radio classifications must be appropriate, and at the same time they must be proportionate with existing rules for TV broadcasts.

In practice, this has been achieved as follows: firstly, billing is now on a per-second basis for radio as well; secondly, in level D, degressive rates have also been abolished for radio and replaced by a uniform factor of 0.25; finally, a factor of 1.5 has been introduced for level E (other music) to bring it into a more appropriate relationship with level D.

The reasoning and main arguments for each point are outlined below:

Billing per second

Billing per second ensures more accurate distribution, and better reflects actual usage. Thanks to the Echolon monitoring system, this is now possible at no additional cost. The playing duration of works can now be determined in a uniform manner for radio and television.

Level D (sound logos, jingles, background music, etc.)

Hitherto, degressive rates were still applicable in level D for radio broadcasters although they had been abolished for television broadcasters. The three existing factors (1, 0.5 and 0.05) are relatively arbitrary and are likely to produce inappropriate results. This is more particularly true for the factor of 0.05 in the case of successful productions with over 52 broadcasts in a single distribution period. In other words: the beneficiaries concerned receive too little compared with the other degressive rates. By introducing a uniform rate of 0.25, an appropriate factor – one that is proportionate with the other levels – has been chosen for the music uses in level D. It is also the same factor as for television.

Level E (other music)

Once a uniform factor of 0.25 is introduced in level D, the existing factor of 1 for other music is no longer proportionate to the other factors, taking into account the television classifications. This was remedied by applying a new factor of 1.5. This factor is appropriate both with regard to TV broadcast classifications (“Concerts”: factor 2, “Music in films”: factor 1 and “Sound logos, jingles, background music, etc.”: factor 0.25) and with regard to the radio broadcast classifications (level D: now 0.25)

For further information:
www.suisa.ch/verteilungsreglement (in German)

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All comments will be moderated. This may take some time and we reserve the right not to publish comments that contradict the conditions of use.

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The classifications for radio broadcasting stations have been changed. Starting with the 2019 settlements, a uniform factor of 0.25 will be applied for level D uses (sound logos, jingles, background music, etc.), and a factor of 1.5 for level E (other music). In addition, calculations will be made on a per-second instead of a per-minute basis. Text by Irène Philipp Ziebold

Changes in the distribution of revenues from radio uses

The rules for the distribution of revenues from radio uses have been changed. (Photo: T.Dallas / Shutterstock.com)

In 2015, the factors for the distribution of revenues from television broadcasts were changed. The classifications for radio broadcasts have now been changed as well. The rules are set out in points 3.2 and 3.3 of SUISA’s Distribution Rules.

The new rules are based on an essential principle: radio classifications must be appropriate, and at the...read more

Positive figures for the 2018 financial year to date

The Board meeting held the day before the General Assembly in June 2018 had a multi-layered agenda to handle. In addition to preparing for the General Assembly, the meeting also reviewed the course of business for the year to date. Report from the Board by Dora Zeller

Positive figures for the 2018 financial year to date

Satisfactory revenue and distribution results for composers, lyricists and publishers: SUISA’s 2018 financial year got off to a good start in terms of results. (Photo: Manu Leuenberger)

Key figures for the start of the 2018 financial year are positive: domestic revenues totalled CHF 60.3 million as at 31 May 2018, exceeding the budget by 8% and the prior year by 7%. The amount distributed in the second-quarter settlement in mid-June was CHF 43.8 million. At CHF 13.2 million, expenses were within budget.

Review of business activities

The Board approved the comprehensive report and explanatory notes to the 2017 financial statements prepared by the Auditor. These are part of the documentation that SUISA is required to file with the Federal Intellectual Property Institute (IPI) each year for its review of SUISA’s business activities.

Following changes in the Financial Market Infrastructure Act and its implementing ordinances, SUISA had to amend its investment regulations, in particular as regards due care rules for derivatives trading. The Board laid down clear guidelines regulating SUISA’s activities on the investment market. SUISA is also required to submit any amendments to these regulations each year to the IPI, the competent regulatory authority.

Satisfactory income and distribution results for year-to-date 2018

For the year to date as at 31 May, revenues increased for all classes of rights compared both with the budget and the prior year. The growth in revenues from online uses – plus 174%, or CHF 4.7 million – was particularly noteworthy. When preparing the budget, it had been expected that all online contracts would be transferred to SUISA Digital Licensing or Mint Digital Services, and that the corresponding revenues would flow into these companies. However, negotiations with the online service providers are taking longer than expected. Until the new contracts are signed, the corresponding revenues will continue to flow to SUISA, the parent company.

Initial distribution results for 2018 are also positive. The remuneration collected under most tariffs is meanwhile distributed to rightsholders following a quarterly schedule. The first quarterly settlement comprised 8,879 individual settlements representing a total distribution of CHF 13.8 million; the second, in mid-June, comprised 11,800 individual settlements and a total distribution of CHF 43.8 million.

With regard to revenues from abroad, thanks to a new IT application, we managed to distribute a larger number of settlements from our foreign sister societies than ever before at this time of the year. Remuneration totalling CHF 4.1 million was distributed to SUISA members. Moreover, starting in autumn 2018, foreign revenues will also be distributed on a quarterly basis. This means that the second of the three foreign settlements for 2018 will be distributed in mid-September. The third settlement will then be made in mid-December.

Sponsoring commitments and distribution rules

Figures aside, on to sponsoring: SUISA is making itself seen and heard with a number of actions in the framework of various musical events. The overriding aim is always to inform the public about the purpose and activities of our Cooperative Society and to attract well-deserved attention and esteem for the creative work ofour members. In this context, the members of the Committee for Organisation and Communication learnt about SUISA’s commitment in support of the Walo Prize and the organisation of the successful Songwriting Camp. Other events (co-)sponsored by SUISA include a day of concerts in the “Offen für Neues” (“open for the new”) series at the Festival Murten Classics in August, as well as “Label Suisse” in mid-September in Lausanne.

At the meeting, the Board also spent considerable time debating the amendment of the Distribution Rules. The amendments proposed by the Executive Committee are first examined by the Distribution and Works Committee. They are then referred to the Committee for Tariffs and Distribution before being sent to the Board. Finally, the amendments must be submitted to the IPI and the Liechtenstein Office of Economic Affairs. The amendments come into force once they are approved by both institutions, and the document is published.

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All comments will be moderated. This may take some time and we reserve the right not to publish comments that contradict the conditions of use.

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The Board meeting held the day before the General Assembly in June 2018 had a multi-layered agenda to handle. In addition to preparing for the General Assembly, the meeting also reviewed the course of business for the year to date. Report from the Board by Dora Zeller

Positive figures for the 2018 financial year to date

Satisfactory revenue and distribution results for composers, lyricists and publishers: SUISA’s 2018 financial year got off to a good start in terms of results. (Photo: Manu Leuenberger)

Key figures for the start of the 2018 financial year are positive: domestic revenues totalled CHF 60.3 million as at 31 May 2018, exceeding the budget by 8% and the prior year by 7%. The amount distributed in the second-quarter settlement in mid-June was CHF 43.8 million. At CHF 13.2 million, expenses were within budget.

Review of business activities

The Board...read more

Why SUISA members should also consider joining SWISSPERFORM

Composers and lyricists who are SUISA members and are also active as artists and/or producers and whose performances are broadcast by Swiss or foreign radio and TV channels are entitled to receive a remuneration from SWISSPERFORM. For all those authors-composers-artists/producers, a membership with SWISSPERFORM is thus a necessary addition to their SUISA affiliation in order to safeguard their rights and the full remuneration they are entitled to. Text by David Johnson, SWISSPERFORM/SIG antenne romande, guest author

Why SUISA members should also consider joining SWISSPERFORM

It is recommended that SUISA authors such as Seven (pictured), who are also artists and whose performances are broadcast on radio and TV become SWISSPERFORM members. (Photo: Tabea Hüberli)

Are you a musician and do you contribute to recordings which are used commercially or in music videos? Do you perform your own musical compositions or those of other composers on the radio or on TV? Are you a performing producer in the case of recordings? Do you perform music which is used in films, commercials or as main themes of broadcasts?

In that case, you do hold neighbouring rights and are entitled to receive a remuneration for the transmission of your performances. In order to receive such remuneration, you must be a member of SWISSPERFORM.

Neighbouring rights

The reason neighbouring rights carry their name is that they are in close ‘vicinity’ to copyright. Neighbouring rights do not protect the work itself but the performance of the work.

Artists, whether they are musicians, singers or conductors can at the same time be composers, lyricists and/or arrangers of a work that they perform. The performance of their works is therefore protected independently of the work that they perform.

In cases where artists finance their own recordings, they are also economic producers and therefore hold two different types of neighbouring rights, whose owners are remunerated by SWISSPERFORM in separate distributions for the relevant usages and which require artists to enter into a second membership type (producer). The term of protection in a recorded performance is 50 years. For the calculation of the expiry of the term of protection, the date of the first publication is authoritative, provided that the recording has been published for the first time within 50 years. Should this not be the case, the recording date is authoritative as a calculation basis for the expiry of the term of protection.

SWISSPERFORM

Switzerland is the only country in the world that has a collective management organisation which unites all rightsholders in the neighbouring rights realm under one roof: apart from artists and producers from the music and film sectors, broadcasters are also rightsholders within SWISSPERFORM. Members can pursue various activities and therefore belong to several rightsholder categories, for example musicians whose recordings were produced by themselves, played by their band and broadcast on the radio.

SWISSPERFORM’s activities are similar to those of SUISA. Musicians and producers assign their rights to the society for management purposes. SWISSPERFORM then collects the licence fees from the users based on the statutory tariffs and pays them to the entitled parties on the basis of its distribution rules which have been ratified by the Swiss Federal Institute of Intellectual Property (supervisory authority).

SWISSPERFORM collaborates with SUISA when it comes to the collection of the licence fees. They are usually invoiced on the basis of the Common Tariffs which are set for each type of usage if exploitations affect the areas of activity of more than one collective management organisation and simultaneously affect copyright and neighbouring rights.

On behalf of SWISSPERFORM, SUISA collects, among other income streams, remuneration from private radio and TV stations as well as the levy on blank media and storage media integrated into hardware.

Ten percent of the entire tariff collections of SWISSPERFORM are allocated for the support of various autonomous legal entities with socio-cultural character. One part of these subsidies is used to co-finance the Swiss Artists’ Foundation, SIS, which supports professional musicians by providing them with means for concerts and tours in Switzerland and abroad.

Distribution of radio and TV usages

In the case of artists in the phono (audio) category, i.e. musicians, singers, conductors etc., whose performances were broadcast on the radio and on TV, a distinction is made between several distribution models.

SWISSPERFORM directly distributes the licence fees collected for the usage of commercially released sound recordings (sound recordings that are available in the marketplace) and from videoclips used on radio/TV. The income is allocated in proportion to the actual usage of the recordings. Main criteria for the distribution are the duration of the broadcast of a recording as well as the value of the roles of artists who contribute to a broadcast.

The following distributions are made on behalf of the Swiss Artists’ Cooperative Society, SIG, subject to a mandate from SWISSPERFORM. Licensing fees from the following areas are distributed:

  • the direct exploitation of performances and the usage from non-commercially released sound recordings (sound recordings that have not been commercially released or made available). This manual distribution is based on a declaration system and takes into account transmissions of concerts on the radio/TV, own productions of recordings by the radio/TV channels, musical performances in radio plays, commercials, jingles, ident tunes, theme tunes etc.;
  • the usage of music in films: This distribution is based on a declaration system at the same time as on an automatic system (depending on the broadcast on TV) and takes into account the music on sound tracks of films (score music), music from commercial sound recordings on sound tracks of films, music from non-commercial sound recordings (library music) on sound tracks of films, music from TV commercials as well as jingles etc.;
  • the usage of other audiovisual performances. This distribution is based on a declaration system and takes transmissions of concerts and artistic performances in TV shows into consideration, among others.

Please note: If you do not make a declaration to SWISSPERFORM and SIG that you have contributed to sound recordings or the transmission of your artistic performances, in order to receive your remuneration, the amounts that have not been claimed by you will expire after a limitation period of five years and will be re-distributed.

This is how you become a member of SWISSPERFORM

Membership with SWISSPERFORM is free. You can request your membership agreement online:
www.swissperform.ch/en/service/order-an-agreement.html

How do I declare my contribution to commercially available recordings?
www.swissperform.ch/uploads/media/Discography_01.xlsx
www.swissperform.ch/uploads/media/Explanations_on_the_discography_form_02.pdf

How do I declare direct performances, non-commercially released sound recordings, the usage of music in films and other audiovisual usages?
www.interpreten.ch/de/verteilung-ab-2017/info/

Further information:
www.swissperform.ch, SWISSPERFORM website
www.interpreten.ch, Schweizerische Interpretengenossenschaft SIG (Swiss Artists’ Cooperative Society) website

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Composers and lyricists who are SUISA members and are also active as artists and/or producers and whose performances are broadcast by Swiss or foreign radio and TV channels are entitled to receive a remuneration from SWISSPERFORM. For all those authors-composers-artists/producers, a membership with SWISSPERFORM is thus a necessary addition to their SUISA affiliation in order to safeguard their rights and the full remuneration they are entitled to. Text by David Johnson, SWISSPERFORM/SIG antenne romande, guest author

Why SUISA members should also consider joining SWISSPERFORM

It is recommended that SUISA authors such as Seven (pictured), who are also artists and whose performances are broadcast on radio and TV become SWISSPERFORM members. (Photo: Tabea Hüberli)

Are you a musician and do you contribute to recordings which are used commercially or in music videos? Do you perform your own musical compositions or those of...read more

SUISA remuneration is subject to AHV (pension) contributions

Copyright royalties paid out by SUISA are deemed as earned income from independent activities and therefore have to be taken into consideration for the Swiss Compensation Office (pension funds). That way, later claims and pension reductions at a later stage in life can be avoided. Text by Martin Korrodi

SUISA remuneration is subject to AHV (pension) contributions

Many musicians have several income streams. These can include concert fees, honorariums for commissioned compositions as well as salaries for working at a music school or in an orchestra. Copyright royalties paid out by SUISA are yet another income category. It is worth making retirement provisions and therefore to pay AHV contributions (pension scheme contributions) on the relevant income. (Photo: Crafft)

All authors who receive remuneration from SUISA for the usage of their works have to declare it as income and pay taxes on it as well as settle the respective social security payment contributions with the pension funds. The remuneration paid out by SUISA is deemed as earned income from independent activities and are thus subject to AHV (pension) contributions.

If the income from independent activities within a year do not amount to more than CHF 2,300, the Compensation Office will only claim the amounts upon request (see info box at the end of the text). Nevertheless it is recommended that members settle smaller amounts, too: This helps to avoid potential contribution gaps which would lead to pension reductions at a later stage in life.

Especially in the case of freelance music creatives it is worth the effort to request a statement of account from the respective Compensation Office branch in order to discover any contribution gaps they might have. If these gaps have arisen over the last five years, the missing amounts can still be paid in.

The tax authorities notify the data in relation to the assessable income to the compensation offices. Based on this data, the Compensation Office can then determine that no AHV contributions were paid in relation to certain portions of the earned income. They can then claim the missing amounts retrospectively. In the case of such later claims, interest on arrears is due on top. It therefore is well worth while to notify the SUISA remuneration to the Compensation Office in good time and to pay the contributions.

AHV (pensions) – obligatory insurance for all

In the case of the federal retirement, death and disability insurance, insurance is mandatory for all persons who live in Switzerland or work in this country. All insured parties – with the exception of children – are obliged to pay in AHV contributions. In this case the yielded earned income usually acts as the basis for calculation.

In the case of earned income arising from employment this is the salary that the employer has paid out. In the case of self-employment, the amounts are due in relation to the income that has been yielded from self-organised entrepreneurial, operational or business activities.

The following directive can be used as a rule of thumb: AHV contributions must always be paid out on those amounts which you declare in your tax assessment as arising from an occupation. The situation is different regarding income such as revenue gained from capital investment or real estate which are – in terms of tax law – regarded as income but not as earned income in the sense of attracting an obligation to pay AHV contributions.

Copyright royalties are earned income

Not only the composition of commissioned music and stage appearances of performing artists but also the exploitation of rights are a type of occupation by means of which income is generated. As a consequence all authors who claim their rights vis-a-vis users and thus generate licence income are deemed to be self-employed.

This also applies in cases when you have assigned your rights for management to third parties – in this case, this is the norm in the area of non-theatrical music, via collective management by a collective management organisation such as SUISA. If you register with SUISA, you sign a rights administration agreement. With this agreement, members assign their rights to SUISA combined with the instruction to SUISA to carry out the rights management.

In such cases it does not matter, by the way, whether composers – whether as a fixed employee or via a one-off honorarium – have already been paid for the creation of the works and whether AHV contributions have already been paid on said type of income. The exploitation of the rights of your own works is an activity which is independent of the former and it leads to additional earned income. As such, it must be settled with the Compensation Office.

“Exemption limit” up to CHF 2,300 per calendar year

In the case of the exemption limit it is important to take into consideration that this amount includes all income from self-employed activities (cumulative). If SUISA income in a specific year were CHF 1,600 but additional income was generated from independent activities (whether as a main or subsidiary occupation) these types of income must be added to the amount above. If the final total lies above the tax exemption limit, AHV contributions must be paid out to the entire amount – including SUISA remuneration.

In the case of employees (those with a dependent occupation) the tax exemption limit shall also be applicable, but separately on a per-employment basis. If the respective salary is below the amount of CHF 2,300, the amounts will only be collected by request of theemployee. In such cases it is recommended to demand the statement, in particular on occasions when you have held several employments with minimal salaries. Certain employers in the creative sector are obliged to settle AHV contributions from the first CHF 1.00 of salary in order to protect the employees. These include dance and theatre producers, orchestras, audio and audiovisual producers, radio and TV as well as schools offering artistic educations.

If the income is made up of self-employed (independent) and non-self-employed (dependent) activities, the tax exemption limit is usually applicable on a per income category basis. The limit of CHF 2,300 applies for the total of all income from independent activities which includes SUISA remuneration. Salaries that have been paid to you as an employee do not have to be added since the income from dependent (employed) occupation can be regarded separately with respect to the exemption limit as described before.

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Copyright royalties paid out by SUISA are deemed as earned income from independent activities and therefore have to be taken into consideration for the Swiss Compensation Office (pension funds). That way, later claims and pension reductions at a later stage in life can be avoided. Text by Martin Korrodi

SUISA remuneration is subject to AHV (pension) contributions

Many musicians have several income streams. These can include concert fees, honorariums for commissioned compositions as well as salaries for working at a music school or in an orchestra. Copyright royalties paid out by SUISA are yet another income category. It is worth making retirement provisions and therefore to pay AHV contributions (pension scheme contributions) on the relevant income. (Photo: Crafft)

All authors who receive remuneration from SUISA for the usage of their works have to declare it as income and pay taxes on...read more