Paid leave contributions for entertainment employees under an entertainment show sales contract

The provisions relating to vacation pay (performing arts) also apply to artistic and technical personnel seconded by a company not based in France (article D. 762-1 of the labour code).

Nb > In such cases, in principle this company, i.e. the artists’ employer, is liable for the paid leave contribution for entertainment employees. However, if it does not pay the said contribution, the employees can ask their partner based in France to pay it in pursuance of:

• either articles L. 324-14 and R. 324-5 et seq., which state that the French promoter is jointly and severally liable for any welfare and tax debts contracted by a foreign-based promoter with whom he has signed a contract, if he has not carried out a certain number of checks;
• or article L. 762-1 of the labour code. 

However, companies based in any European Economic Area country that second an artist to France (the case of an E101 form with the “salaried worker” box ticked) may be exempted from paying the paid leave contribution for entertainment employees (article D. 762-3 of the labour code) in the following two cases:    

• they can prove that the salaried workers they second to France benefit from paid leave, for their secondment period, in conditions equivalent to those provided for by the French labour code with regard to the length of leave and the amount of pay in lieu of paid leave (essentially, 5 weeks’ leave and 10% of the wages earned);
  
  Nb >This proof can among other things be provided in the form of pay slips that state payment in lieu of paid leave, or the paid leave register.
  

• an institution equivalent to the vacation pay (performing arts) organization exists in the country where this company is established, and the company pays contributions to it.
  
  Nb > In that case, the company must prove that it was up to date with its contributions to the said organization on the date on which the service started in France and that it has continued to pay its contributions to the said organization (for instance, by producing receipts for contributions issued by the relevant organization).

So, exemption from paying paid leave contributions for entertainment employees is unrelated to E101 forms. The latter only pertain to the social security scheme and unemployment benefit and private pension schemes, the only contractual schemes covered by community regulation 1408/71.

However, a freelance artist from the Community can benefit from the exception to the presumption of salaried statuts (See Artists who are community nationals having freelance status (invoice, contract, contributions) )

See also : 
European artists and paid leave