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Contributions and social contributions
Artist-writers: reduction of contributions and social contributions
Publié le 26 juillet 2022 - Directorate for Legal and Administrative Information (Prime Minister)
Cet article est ancien
L'information n'est peut-être plus exacte
In order to help artists-authors who have experienced a drop in their artistic income during the health crisis, a reduction in social contributions and contributions has been granted to them.
As a result of the income cuts caused by the health crisis, a reduction in social contributions and contributions was granted to the artist-writers.
This reduction relates to artists-authors who have reported under 2019 one artistic income of €1,000 or more and who have experienced a drop in their artistic income of at least 20% between 2019 and 2021.
The amount of the reduction in social contributions is paid to the artist-author by the Urssaf-Limousin. It may not exceed the amount of contributions due in respect of the year 2021.
This reduction shall be determined in accordance with the following procedures:
Loss of income between 20% included and 40% excluded | Loss of income between 40% included and 50% excluded | Loss of income between 50% included and 60% excluded | Loss of income greater than or equal to 60% | |
|---|---|---|---|---|
Revenue art. in 2019 between €1,000 included and €3,009 excluded | €40 | €80 | €120 | €160 |
Revenue art. in 2019 between €3,009 included and €8,024 excluded | €125 | €250 | €375 | €500 |
Revenue art. in 2019 between €8,024 included and €20,060 excluded | €250 | €500 | €750 | €1,000 |
Revenue art. in 2019 greater than or equal to €20,060 | €500 | €1,000 | €1,500 | €2,000 |
Please note
For artists whose income used as a basis for calculating contributions is the amount of taxable income in respect of non-commercial profits increased by 15 %, this reduction shall apply to the amounts of contributions and social contributions due in respect of the year 2021, when the income for the year 2021 is known.
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