Organizing a tour of a Russian troupe in France
Monday, 04 July 2005
“We plan to invite a Russian troupe to France; the troupe is a municipal one (subsidized by the Russian state). We plan to put on thirty or so performances of the show in France. In view of the agreements between France and Russia, do we have to pay the ‘deduction at source’? Do we have to pay welfare contributions in France on the sums we pay?”
The welfare contributions payable in France vary according to whether the artists are seconded by their employer based in Russia under an entertainment sales contract or are hired under an employment contract.
If the artists are seconded by their Russian employer under an entertainment sales contract, you should start by completing the formalities described in fact sheet Entertainment promoter based abroad - Work permit in France, formalities.
In that case, and given there is no bilateral agreement on social security between France and Russia, the welfare contributions are payable to the French system as described in fact sheet Foreign artist seconded to France under a sales contract entered into with an entertainment promoter based abroad: social welfare and the payment of welfare contributions.
The said contributions include social security, private pension and vacation pay (performing arts).
As a contracting party with a foreign promoter, you should also check that he is in order with regard to his legal obligations (See Foreign artist seconded to France under a sales contract entered into with an entertainment promoter based abroad: the French promoter’s obligations and responsibilities)
If you hire these Russian artists on an employment contract, all welfare contributions are payable in the same way as for artists residing in France except for two specific items (See Foreign artist hired by a company based in France: social welfare scheme, artist from a non-community country )
Whatever the type of contract, all sums paid are in principle subject to the 15% deduction at source (See Deduction at source on artistic services ).
However, you state that the troupe is subsidized by the Russian state. Therefore, if they can prove that over 50% of their earnings originate from Russian public funds, no deduction at source from the said earnings is required.
