Artist non-resident in France for tax purposes and rate of health insurance
“As is stated in the table of contributions and on your Internet site, we applied a rate of 3.85% for the employee portion of the health insurance contribution for an artist domiciled in Russia for tax purposes. When we received the URSSAF statement of contributions form, since the lines concerning artists were not indicated, I called URSSAF to find out the codes and rates to add to the form. The code they gave me was 312 T at a rate of 15.95 (and 312 P 10.40). But in our case the overall rate totals 19.27 for 312 T, namely 3.32 more (due to the difference in the rate of the employee’s share of the health insurance contribution: 3.85 - 0.53). After a twenty-minutes search, the person was unable to confirm this rate of 3.85%. Could you please tell me where I can obtain this information (legal sources)?”
In practice, on the URSSAF forms, salaries paid to artists non-resident for tax purposes must be declared on the following lines with the following codes:
- 312 T for 15.95 (et 312 P for 10.40); this line includes salaries paid to all entertainment artists, whether or not they are resident in France for tax purposes;
- and 286 T for 3.32; this line only concerns salaries paid to non-resident artists, and corresponds to the additional contribution due for such artists.
