Hiring a Turkish artist and the related formalities

The formalities involved in obtaining a work permit

If the artists are engaged for a period of less than 3 months, they are issued with a temporary work permit (APT in French) for the period covering all the dates of their performances. These temporary work permits are issued on presentation of their passports, and possibly visas.

If the artists are engaged for a period in excess of 3 months, they are issued with a temporary residence permit marked ‘PAC’ (artistic and cultural professions), which is equivalent to a work permit. This permit is issued by the Préfet subject to the employment contract being approved by the Direction Départementale du travail, de l’emploi et de la formation professionnelle (local office of the ministry of labour, employment and vocational training). Its period of validity is the same as that of the employment contract.

The person who should carry out these formalities depends on whether or not the foreign artist resides on French territory. In your case, the artist of Turkish nationality does not reside on French territory.

If that is the case, in principle it is the employer who should apply for the work permit, whether he is based in France or abroad (see News section, Issuing foreign artists and technicians with temporary work permits ).

Nb > If the entertainment promoter is based in France, he must have an entertainment promoter’s licence, unless he is an occasional promoter.

Welfare contributions

When an employer hires a foreigner, the principle is that the contributions are the same for a French or foreign artist. The contributions payable by the French employer depend on whether the artist is a resident of a non-community country or a country in the European Economic Area.

With regard to a Turkish artist, the relevant contributions are those for an artist from a non-community country.

With regard to contributions paid to URSSAF, when the artist is not domiciled in France for tax purposes:

• CSG and CRDS (income-based taxes deducted at source as a contribution to paying off the French social security budget deficit) are not payable;
• The employee’s portion of the health insurance contribution is 3.85% (instead of 0.53% for artists domiciled in France): for non-resident artists, an additional contribution of 3.32% is thus payable.

As for the pension contribution, the French employer contributes on the basis of the gross pay paid to the artists.

Deduction at source

The sums paid in return for an artistic service supplied or used in France to a beneficiary not domiciled in France are subject to deduction at source.

Nb >This deduction at source, which is specific to artistic services, equals 15% of the gross amount paid out (For its calculation and payment, see Deduction at source on artistic services: how to calculate it and when to pay it? )

This deduction at source is payable by the French employer when the salaries are paid to entertainment artists not domiciled in France.

However, international tax agreements on double taxation may include exemptions depending on whether the promoter based in France deals:

• directly with the artists;
• with the artists through an intermediary (agent, etc.)

If the contract is concluded directly with the artists (which would appear to be the case here), certain tax agreements contain special clauses whereby the right to levy tax is reserved for the State of residence. If that is the case, the deduction at source is not payable in France.

The tax agreement between Turkey and France states that the deduction at source is not payable if a significant proportion of the artist’s activity is financed by public funds from the Turkish state, any of its local authorities or a public legal entity in Turkey. (See Deduction at source on artistic services:  the contract is concluded with the artists).