Foreign artists temporarily assigned to work in France under a sales contract concluded with an ente
Tuesday, 17 August 2004
Page 3 of 6
European promoters
European Community regulations (EEC regulation 1408/71, article 14-1-a) state that : « a worker employed in the territory of a Member State by an undertaking to which he is normally attached who is posted by that undertaking to the territory of another Member State to perform work there for that undertaking shall continue to be subject to the legislation of the first Member State, provided that the anticipated duration of that work does not exceed twelve months. »
Nb > European Union member states : Germany, Austria, Belgium, Denmark, Spain, Finland, France, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, United Kingdom, Sweden (for the ten new member states of the European Union - Cyprus - Estonia - Latvia - Lithuania - Hungary - Malta - Poland - Slovenia - Slovakia - Czech Republic - see the « News » section) + the three member states of the European Economic Area (Iceland, Liechtenstein, Norway) + Switzerland, in accordance with appendix I of the agreement on the free movement of citizens signed by the European Union and Switzerland published by the Council and the Commission decision of April 4, 2002.
This community regulation concerns legislation for social security and unemployment insurance. As of January 1, 2000, the AGIRC and ARRCO complementary pension schemes are integrated into this community regulation. It does not concern other social contributions, notably Congés Spectacles.
Social security, unemployment insurance and complementary pensions
When an employer based in a member state of the European Union sends an artist to work on French territory, the artist remains affiliated with the social security, unemployment insurance and complementary pension schemes of the country where the artist’s employer is based.
This temporary assignment situation is attested by a temporary assignment certificate (form E 101) issued by the social security organization of the country of origin.
If the European promoter can present the proper E 101 forms in due form, the following contributions are not owed :
> social security contributions collected by the URSSAF ;
> unemployment insurance contributions collected by the Assédic ;
> complementary pension contributions collected by the GRISS.
Congés Spectacles (paid vacations for entertainment workers)
The provisions in the European regulations concern only social security, unemployment and complementary pensions.
Form E 101 therefore does not exempt employers from paying Congés Spectacles.
Nevertheless, article D. 762-3 of the labor code stipulates that companies based in countries within the European Economic Area temporarily assigning an artist to work in France may be exempted from paying contributions to Congés Spectacles in the following two cases :
Nb > This justification can be presented notably with employee pay slips which show that contributions to paid vacations are paid, or by vacation registers.
Nb > In this case companies must prove that as of the date of the start of their work in France, they are up to date in payments to the paid vacation organization and are continuing to make contributions to it (for example by showing receipts for contributions issued by the organization).
European Community regulations (EEC regulation 1408/71, article 14-1-a) state that : « a worker employed in the territory of a Member State by an undertaking to which he is normally attached who is posted by that undertaking to the territory of another Member State to perform work there for that undertaking shall continue to be subject to the legislation of the first Member State, provided that the anticipated duration of that work does not exceed twelve months. »
Nb > European Union member states : Germany, Austria, Belgium, Denmark, Spain, Finland, France, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, United Kingdom, Sweden (for the ten new member states of the European Union - Cyprus - Estonia - Latvia - Lithuania - Hungary - Malta - Poland - Slovenia - Slovakia - Czech Republic - see the « News » section) + the three member states of the European Economic Area (Iceland, Liechtenstein, Norway) + Switzerland, in accordance with appendix I of the agreement on the free movement of citizens signed by the European Union and Switzerland published by the Council and the Commission decision of April 4, 2002.
This community regulation concerns legislation for social security and unemployment insurance. As of January 1, 2000, the AGIRC and ARRCO complementary pension schemes are integrated into this community regulation. It does not concern other social contributions, notably Congés Spectacles.
Social security, unemployment insurance and complementary pensions
When an employer based in a member state of the European Union sends an artist to work on French territory, the artist remains affiliated with the social security, unemployment insurance and complementary pension schemes of the country where the artist’s employer is based.
This temporary assignment situation is attested by a temporary assignment certificate (form E 101) issued by the social security organization of the country of origin.
If the European promoter can present the proper E 101 forms in due form, the following contributions are not owed :
> social security contributions collected by the URSSAF ;
> unemployment insurance contributions collected by the Assédic ;
> complementary pension contributions collected by the GRISS.
Congés Spectacles (paid vacations for entertainment workers)
The provisions in the European regulations concern only social security, unemployment and complementary pensions.
Form E 101 therefore does not exempt employers from paying Congés Spectacles.
Nevertheless, article D. 762-3 of the labor code stipulates that companies based in countries within the European Economic Area temporarily assigning an artist to work in France may be exempted from paying contributions to Congés Spectacles in the following two cases :
- employers who can justify that the workers they are sending to France benefit from paid vacation rights for the period of their work in France in conditions that are equivalent with those stipulated by the French labor code concerning amount of vacation and indemnity during vacation (principally, 5 weeks of paid vacation and an indemnity equal to 10 % of compensation received) ;
Nb > This justification can be presented notably with employee pay slips which show that contributions to paid vacations are paid, or by vacation registers.
- employers who are affiliated with organizations equivalent to Congés Spectacles in their country of origin.
Nb > In this case companies must prove that as of the date of the start of their work in France, they are up to date in payments to the paid vacation organization and are continuing to make contributions to it (for example by showing receipts for contributions issued by the organization).
Last Updated ( Thursday, 04 June 2009 )
