Artist non-resident in France for tax purposes and occupational injury contribution
Monday, 04 July 2005
“The artist pays an additional portion of contributions of 3.32% to URSSAF, under the code 286 T, which has been confirmed by URSSAF. However, I have also been told that we would not have to pay the portion for occupational injury. This surprises me. Could you confirm that please?”
To our knowledge, the texts do not include any provisions other than those mentioned in our fact sheet Foreign artist hired by a company based in France with regard to CSG and CRDS (income-based taxes deducted at source as a contribution to paying off the French social security budget deficit), and the health contribution in the article devoted to the social welfare scheme; there are no specifics in respect of the occupational injury contribution.
On the contrary, the social security code stipulates that “everyone, regardless of their nationality, gender, salaried or self-employed status or location, working for one or more employers, irrespective of the amount of their pay or the form, nature or validity of their contract” must be registered under the general social security scheme (article L311-2 of the social security code). The cover for “occupational injury and disease accident” risk covers any salaried employee registered in the general social security system (articles L411-1, L412-1 and L 412-2 of the social security code).
