Artist non-resident in France for tax purposes and rate of health insurance (effective date)
Monday, 04 July 2005
“Is the employee portion deducted from a foreign artist who is not resident in France for tax purposes necessarily 3.85%? If so, what is the precise date on which this takes effect?”
The health insurance contribution has been transferred to CSG (income-based tax deducted at source as a contribution to paying off the French social security budget deficit) since 1 January 1998. Since that date, CSG has been raised to 7.5%; accordingly, the employee’s portion of the contribution to health, maternity, disability and death insurance has been reduced.
However, salaried employees not resident in France for tax purposes were not included in this reduction because they were not liable for CSG.
So, since 1 January 1998, the employee’s portion of the health insurance contribution is:
- 0.53% for entertainment artists domiciled in France for tax purposes ;
- 3.85% for entertainment artists who are not domiciled in France for tax purposes; “non-resident artists” thus have to pay an additional contribution of 3.32%.
