Are vacation pay (performing arts) and FNAS contributions payable?
Monday, 04 July 2005
“Our association is going to call on the services of two Belgian musicians. We have the E101 forms; one of the musicians is self-employed, the other is being seconded by a firm based in Belgium, with which we have entered into a contract. In either case, do we have to pay vacation pay (performing arts) and FNAS contributions and the deduction at source?”
In principle, in either case, vacation pay contributions are payable (see Foreign artist hired by a company based in France and Foreign artist seconded to France under a sales contract entered into with an entertainment promoter based abroad ).
However, for the salaried artist seconded by the Belgian firm, it the latter can produce a pay slip that includes the musician’s paid leave entitlements, the vacation pay (performing arts) contribution is not payable (see Foreign artist seconded to France under a sales contract entered into with an entertainment promoter based abroad ).
As for FNAS, this contribution is payable when the artist’s employer is a French entity - which is the case for you as regards the Belgian musician supplying an E101 form stating he is not a salaried worker - and when the said entity is subject to the agreement on artistic and cultural companies (see section "Your questions", Minimum wages for foreign artists depending on whether the employer is French or foreign ).
On the other hand, this FNAS contribution is not payable when the employer is based abroad, because it is a provision of the agreement on artistic and cultural companies. Salaried employees seconded to France by a company not based in France benefit from the provisions of applicable extended collective agreements with regard to pay, working hours, leave etc. (articles L. 341-5 and D. 341-5-1 of the labour code). However, the other provisions in such industry or collective agreements, such as FNAS, do not compulsorily apply to salaried workers seconded to France. It is therefore not compulsory to pay FNAS contributions.
As for the deduction at source, in principle does not apply in either case (article 7 of the tax agreement between Belgium and France, available for consultation at www.minefi.gouv.fr , section "Europe and the world” then "Search by topic” and “Tax agreements”).
