Seconding artists non-resident in France to another European country
“In our capacity as French employer, we sometimes second artists non-resident in France to another European country. What welfare contributions is the French employer liable for in such cases? Does one also have to pay a 15% deduction at source on their salaries?”
When you hire artists non-resident in France, the welfare contributions are payable in France subject to the conditions presented in Foreign artists engaged by a company based in France.
Moreover, when you second these artists to another European country, you should contact your local CPAM office (French Social Security department in charge of medical insurance) and request E101 forms (regarding the risk of double payment of contributions, see question French company using non-community artists in France and organizing a tour in Europe ) in the “Your questions” section.
In this case, the 15% deduction at source is not due, because it only applies to artistic services provided in France, more precisely, performances physically given in France (basic documentation of the tax authorities, DB 571). Therefore the 15% deduction at source is not payable on any performances given outside France.
In that case, you must be in a position to prove that the salaried artistic performance was not supplied in France, for instance by producing the contract you entered into with the European partner.
