Single window for the occasional show (Guso)

Verified 07 February 2022 - Directorate of Legal and Administrative Information (Prime Minister), Ministry for Associative Life

Measures put in place following the health crisis 

Published on 7 February 2022

Of specific measures have been set up to support, among other things, employers' associations in the event of show cancelations and/or partial activities. To find out if you can take advantage of this facility, you can contact the Dreets: titleContent or from Guso on 0 805 41 40 41 (free service and call) or on the website.

The one-stop shop for the occasional show (Guso) is a service intended for employers (associations or others) who employ occasionally one or more intermittents of the show. This service allows them to complete all the formalities related to the hiring and employment of these employees online.

The use of the Guso is free and mandatory.

The Guso is a suite of online services that allows the employer to:

  • Make the Pre-Employment Declaration (PED) and the Single Simplified Declaration (DUS)
  • To pay all contributions to social protection bodies in a single payment

The Guso is for employers who meet the following 2 conditions:

  • Not be principally engaged in or for the purpose of operating performance venues, amusement parks or amusement parks or of producing or broadcasting performances
  • Make occasionally call in CSD: titleContent to one or more performers or technicians to perform a live performance.

If the employer organizes more than 6 presentations per year, he must have a live performance contractor's license.

A performance consists of a single performance given in a single place and at a specific time.

A series of shows given in the same day is equivalent to several performances.


a live performance is a performance produced live in front of an audience with the presence of at least one paid artist, by distinction of recorded performances (audiovisual, television, radio).

The employer who wants to hire for the 1re Once an artist or a performance technician must join the Guso on the dedicated site by means of its Siret number and its APE code (or Naf code).

Single window for the occasional show (Guso)

The employer must provide the benefit of the show he hires to the intermittent workers by means of one of the following collective agreements:

He has to mention that in his statement.

A confirmation of membership, a Guso account number and a personalized access code to the employer area are provided by email.

From the employer area of the Guso website or using the simulator, the employer can estimate the cost of his show: gross salary of the employee, social contributions (employee and employer's share) and overall budget.

Single window for the occasional show (Guso)

Simulation of social security contributions for the hiring of a casual live performance employee

From the employer area of the Guso site, the employer may make the following statements

  • Pre-employment declaration (PACE) of its employee(s) with theUrssaf: titleContent. That statement may be made until two hours before the show.
  • A single and simplified declaration (DUS) that has the value of an employment contract. This declaration allows an employee to be registered with the following 6 social protection bodies:
    1. Afdas (vocational training organization)
    2. Audien (supplementary pension and pension)
    3. Occupational Health Service (OHS)
    4. Fund for entertainment leave (paid leave)
    5. Unédic (Unemployment insurance)
    6. Urssaf (Social Security)

The DUS must be completed no later than 15 days which follow the end of the contract.

At the end of the process, the employer must print its single, simplified return:

  • The 1er slip is to be sent to Guso
  • The 2e and 3e slips are to be given to the employee with his net salary
  • The 4the sheet is to be kept by the employer association

The 4 slips must be co-signed by the representative of the employer association and by the intermittent of the show.

Please note

the employee must also join Guso. Sound Guso number Employee ID is required to enter a DUS. If he is already registered, he must communicate it to his casual employer. It appears on Guso's monthly employment certificates. Otherwise, the employee must to join Guso from the employee area using his social security number.

The contributions indicated at the end of the single and simplified return and the deduction at source of income tax must be paid spontaneously within 15 days of the termination date of the employment contract.

In the event of non-compliance with this time limit, late-payment increases shall be applied:

  • 6% starting on 1er day of delay and for a period of 3 months from the due date,
  • 1% additional per month of delay from the end of that 3-month period

Payment is made exclusively by direct debit from the association's bank account.