Neighboring rights royalties are split 50/50 between "Performers" and "Rights Owners" in most countries throughout the world.
Performers include anyone who makes a vocal or instrumental contribution to a recording, such as a featured artist, non-featured musician/singer, producer, film/TV composer, or conductor. In the U.S., featured artists are entitled to receive 45% of the Performer's Share of royalties, while non-featured artists are entitled to receive 5% of the Performer's Share of royalties.
Rights Owners are the owners of sound recordings, typically labels. If an artist is independent (without having granted Neighboring Rights to a label or distributor), they are entitled to receive both the Performer's Share and the Rights Owner's Share of royalties.