Theatre company from a country with which France has no agreement
Monday, 04 July 2005
“Our French association produces and distributes shows created by a dance company from Burkina Faso in France (association based in Burkina). Our two companies have signed a permanent contract transferring the company’s performing rights for use in France. The shows include Burkina Faso personnel residing in Burkina. For the tours scheduled in France, the company directly hires the Burkina Faso personnel residing in Burkina (as salaried employees). What contributions does the company based in Burkina have to pay for hiring its personnel? Does our association have to pay contributions of the salaries of the artists concerned if the company cannot prove it pays welfare contributions equivalent to those in the French social welfare system?”
Since there is no bilateral agreement on social security between France and Burkina Faso, the company based in Burkina must register in the French system and pay contributions for the periods of work its personnel carries out in France (See Foreign artist seconded to France under a sales contract with an entertainment promoter based abroad: social welfare and payment of welfare contributions ).
It is thus required to pay contributions to the French welfare organizations, even if it can prove it pays welfare contributions in Burkina Faso.
Your association is required to carry out certain checks, and more particularly request the company for documentary proof of its having filed welfare contribution returns with the URSSAF within the last three months (which presupposes that it has effectively paid contributions in France). If you are unable to produce the documents, you may be required to pay any welfare contributions and tax the said company has not paid.
In such situations, certain French entertainment promoters prefer to employ the artists directly and pay all the welfare contributions (See Foreign artist hired by a company based in France ).
Finally, we should point out that in the absence of a bilateral agreement on social security, the artists from Burkina Faso are not covered by the French social welfare scheme, even if contributions have been paid to it. That being the case, we recommend taking out medical insurance.
