Contributions if E101 forms are supplied by a foreign producer
Monday, 04 July 2005
“When we purchase a show from a European producer who supplies E101 forms, there is no doubt that social security, unemployment benefit and private pension contributions are not payable. But what about other contributions such as housing, payroll tax and FNAS?”
Both the payroll tax and the contribution to the construction industry (housing), are payable by employers domiciled or established in France.
They are therefore not payable when the employer is based abroad.
With regard to FNAS, this is a provision of an industry or collective agreement; only employers covered by the agreement on artistic and cultural companies are obliged to pay contributions to this fund, which was created to allow pooled management of national community services.
Salaried workers seconded to France by a company not based in France benefit from the provisions of extended collective agreements applicable to the activity conducted in France with regard to pay, working hours (including night work), leave, etc. (articles L. 341-5 and D. 341-5-1 of the labour code).
On the other hand, the applicable provisions of an industry or collective agreement relating to social work are not part of the provisions applying to salaried workers seconded to France. You are thus not obliged to pay contributions to FNAS.
