Forms E101 and exemption from welfare contributions
Thursday, 08 December 2005
“The positions of Assedic and URSSAF on the payment of welfare contributions for the cases referred to below seem to us to contradict the texts you refer to. Could you help us settle the matter by indicating the document we can invoke? Here are the cases of concern to us: 1/ A part-time musician of foreign nationality residing in the European Union (EU) who is salaried and can produce an E101 form - 2/ A musician of foreign nationality residing and studying in the EU (Germany) - 3/ A French musician, residing and salaried in Germany, producing an E101 form. In every case, both Assedic and URSSAF say we have to pay contributions in France. Is that the case?”
When an artist ordinarily and simultaneously works on the territory of two or more member states, he is governed solely by the legislation on social security and unemployment benefits of the country of residence.
Proof of continued registration in the social security system of his state of residence is required to exempt him from registering in the French social security, unemployment benefit and private pension schemes (community regulation 1408/71). Proof thereof can be given by producing an E101 form issued to the artist by the foreign institution. In that case, the contributions must be paid to the institutions of the state of residence.
Therefore, when the artist provides the French employer with an E101 form duly completed by the institution of his country of residence, the employer is not required to pay social security, unemployment benefit and private pension contributions in France. On the other hand, the other contributions remain payable, in particular vacation pay (performing arts) and vocational training/adult continuing education (AFDAS).
For the cases you quote, the solution is as follows:
1/ For a part-time musician of foreign nationality residing in the European Union (EU) coming to work in France: subject to his providing a duly completed E101 form, the French employer is exempted from paying social security, unemployment benefit and private pension contributions in France.
2/ For a musician of foreign nationality residing and studying in the EU (Germany) and coming to work in France: without an E101 form, the French employer is not exempted from paying social security, unemployment benefit and private pension contributions in France.
3/ For a French musician, residing and salaried in Germany, who produces an E101 form, the employer is exempted from paying social security, unemployment benefit and private pension contributions in France.
See community regulation 1408/71 on the CLEISS site.
