Remuneration for use or disposing of copyrights or related rights.

They include in particular:

1. remuneration remitted to an author or performing artist due to the use of a work or artistic performance by the entities paying out the royalties, in case the work or artistic performance were created by employees based on an employment contract or by natural persons based on a contract of mandate or a contract for the specific task.
2. remuneration (royalties) remitted to an author or performing artist by organizations preoccupied with management of copyrights or related rights,
3. remuneration for scientific and research and development studies performed by employees of scientific and research and development units in result of creative activity.

Moreover, fees include:

1. remuneration and royalties paid out to artists by artist associations,
2. remuneration for scientific and research and development studies performed by employees of scientific and tertiary schools outside work time binding them or outside the schedule binding them - in the scope of creative work only.

• Wages and salaries (Total)