Foreign artists and technicians, salaried status in France and URSSAF code

The rate of welfare contributions allocated to sickness, maternity, disability and death is set by article D.242-3 of the social security code, which is available for consultation at www.legifrance.gouv.fr in the “codes” section.

This stipulates that “for persons mentioned in paragraph 2 pf article L.131-9, the rate of contribution is set at 18.30%, 12.80% of which is paid by the employer and 5.50% by the employee or wage-earner”.

Furthermore, for living entertainment artists, one should also take into account the order dated 24 January 1975, which fixes the rates of social security contributions due for employing entertainment artists at 70% of the rates of the general employee system.

As a result, the employee’s sickness contribution is:

• 0.75% for employees under the general scheme and for technicians domiciled in France;
• 0.53% for entertainment artists who are domiciled in France for tax purposes;
• 5.50% for employees under the general scheme, technicians in particular, who are not domiciled in France;
• 3.85% for entertainment artists who are not domiciled in France for tax purposes.

Therefore, “non-resident artists” are liable for an additional contribution of 3.32%, which is identified on the URSSAF forms under code 286.

For non-resident employees under the general scheme, the additional sickness contribution of 4.75% is identified by code 206.