Foreign artists hired by a company based in France
Social coverage
The principle is that affiliations and contributions are the same for French artists and foreign artists. Nevertheless, two particularities concerning compensation will be discussed here.
Moreover, as per European Union regulations, employers may be exempted from paying certain contributions for European Union citizens.
Artists from non-europen countries
Concerning contributions collected by the URSSAF, if the artist is not a fiscal resident of France :
- CSG and CRDS are not owed ;
- the employee’s share of the healthcare contribution is 3.85 % (instead of 0.53 % for artists residing in France) : « non-resident artists » thus owe a supplementary contribution of 3.32 %.
Also, concerning complementary pension schemes, the principle is that the employer must pay contributions based on the gross salary paid to the artists.
Nevertheless, as a result of difficulties which arose in determining a basis for contributions when work by several artists is compensated with a lump sum, an agreement was signed on May 28, 1996 between professional organizations concerning foreign troupes, and this agreement was integrated into the internal regulations of the non-executive fund of the AUDIENS group.
As a result, when the French entertainment organizer does not know the compensation paid individually to each artist, he can pay contributions on the following basis :
- for a troupe employing a maximum of 5 artists : 3 times the daily A bracket per each performance and for each of the artists ;
- for a troupe employing 6 to 10 artists : 2 times the daily A bracket per each performance and for each of the artists ;
- for a troupe employing more than 10 artists, for each performance : 2 times the daily A bracket for one out of ten of the artists starting with the 20th ; one time the daily A bracket for each of the others.
Nb > In order to benefit from this fixed basis, each artist much be declared by name on the end-of-year statement and the end-of-year salary statement must include the indication « Constituted foreign troupes ».
Artists from european economic area1
When an artist habitually and simultaneously exercises his or her profession on the territory of two or more Member States, the artist is, as stipulated by applicable European regulations, solely subject to the social security and unemployment insurance legislation of his or her country of residence.
As of January 1, 2000, the AGIRC and ARCCO complementary pension schemes fall under the field of application of EEC regulation 1408/71 and are thus governed by the same regulations as the basic schemes (social security and unemployment).
Nb > Legislation of the country of residence applies if the artist exercises part of his or her activities in the country of residence or if the artist works for several employers who are based on the territory of one of the Member States (article 14-2.b of EEC regulation 1408/71).
Therefore, proof of continuing coverage of the artist by a social security system in another Member State exempts the artist from affiliation with French systems for social security, unemployment insurance and complementary pensions. This proof is provided by the E 101 form issued to the artist by the foreign organization ; in section 5-1 of the form, box 14-2.b will be checked (indicating the case of a person who habitually exercises a profession on the territories of several Member States).
However, in this case, contributions must be paid to organizations in the country of residence.
Thus, employers based in France must :
- either pay contributions directly to organizations in the country where the artist resides (which in practice may be problematic) ;
- or mandate the employee to pay the contributions to the organizations in the employee’s country of residence.
Nb > In both cases, the employer remains responsible for the payment of contributions.
When it is the employee who pays the contributions to the organizations in his or her country of residence, the work contract must stipulate that :
- in accordance with article 109 of EEC regulation 574/72, the employee will pay contributions for social security, complementary pensions and unemployment insurance in the employee’s country of residence;
- the sums paid to the artist include employer contributions owed to organizations in the artist’s country of residence.
Nb > Information concerning contribution rates applicable in each Member State of the European Economic Area, as well as information on organizations in charge of collecting contributions, is available on the CLEISS website, section « Documents », « Contribution rates » (see Useful links ).
When the artist provides the employer with an E 101 form duly completed by the organization in the artist’s country of residence, the employer is thus exempted from paying contributions for social security, unemployment insurance and complementary insurance in France.
On the other hand, other contributions are still owed, notably for Congés Spectacles (paid vacations for entertainment workers) and continuous professional training (AFDAS).
Since January 2001, French social security has also allowed this exemption from affiliation and payment of contributions for EEC artists who have « self-employed » status in their country of residence and « temporarily assign themselves » to work abroad. Of course, ongoing affiliation with the social security system in the country of residence must be attested by filing form E 101. In this case, in section 5-1 of the form, box 14 bis-1.a will be checked.
Nb > On this point, the French government was obligated to change its position following two judgments by the European Court. Previously, it considered that given the presumption of salaried status instituted by the labor code for the benefit of entertainment artists, performances executed in France by artists who had non-salaried status in a Member State should be considered by French social organizations as salaried activities requiring payment of contributions to the French social security system. Exemption from contributions was thus allowed only when the artist was hired by an employer based in a European Economic Area Member State who temporarily assigned the artist to work with a French employer who was a contracting partner.
1 List on the CLEISS website
Last Updated ( Tuesday, 02 June 2009 )
