Can an artist be a micro-entrepreneur?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
You are an artist-author, performer or technician of the show and you wish develop a new activity in parallel ? Complementary activity as a micro-entrepreneur is possible. However, a number of incompatibilities limit this cumulation of statuses.
What applies to you ?
You are an artist-author
Status of the artist-author
The artist-author shall designate the creator of original works in the literature (literary or scientific writings) dance (choreography), theatre (live scenography), music (musical compositions with or without lyrics) cinema (translations into cinema and audiovisual) or graphic and visual arts.
The artist-author is a independent.
Warning
Actors, singers, dancers or musicians are performers, they shall be employees and shall regime of show intermittents.
Artist-author and micro-entrepreneur combination
A creative activity is obligatory social protection scheme for artists-authors (Agessa or Artists' House for Graphic and Plastic Arts). You can't charge for your artwork through a micro-company. Dual status is therefore not possible in the same profession.
On the other hand, the artist-author can perform in parallel, as a micro-entrepreneur, one or more related activities:
- Activities that do not fall within the scope of the artists-authors regime : these are non-artistic activities (sale of products, home delivery, accommodation in a guest house...).
- Activities incidental to the main artistic activity : these are activities in the continuation of your author activity (workshops, courses, public meetings...). Revenues derived from these ancillary activities shall be subject to the artists-authors' regime within the limits of €13,524 per year. Beyond this limit, you can create a micro company and be paid in fees for these ancillary activities.
Warning
if your ancillary revenue represents more than50% of your total artistic income for the last 3 years, your accessory income received for year N will be social security. In other words, you will contribute to a plan other than the artists-authors plan.
In case of cumulation micro-entrepreneur/artist-author, you will 1 Siren and 1 Siret. The same number of Siret must appear on all your invoices, regardless of the activity being invoiced. A second website will only be assigned to you if you carry out the 2 activities at 2 different addresses (one Siret per establishment).
Note that fulfil the tax and social obligations that apply to each of your professional activities. For example, social contributions will be payable for each of the activities with the Urssaf and the Urssaf Limousin (for the activity of artist-author). Similarly, you must include in your tax return the income of the artistic activity and the income of the activity carried out in micro-company.
Please note
The micro-entrepreneur shall not exceed a turnover ceiling set €188,700 for trade and accommodation activities and €77,700 for services and liberal activities (examples: sports coach, private teacher, web editor). Beyond that, he loses the benefit of this simplified tax system.
You're an artist
Status of the performer
The performer (also called running) is the person who represents, sings, recites, declines, plays or performs in any other way a literary or artistic work, a number of varieties, circuses or puppets.
Example :
Actors, singers, dancers or musicians are performers.
The performer shall report to the regime of show intermittents. It is considered a casual employee hired in Usage CDD, very short and renewable CSDs without a time limit.
By applying the intermittent performance regime, the performer receives compensation from Pôle emploi during periods of inactivity. Intermittent employment includes the right to all compensation received by employees, i.e. unemployment insurance, social security, leave and retirement.
FYI
the performer may waive intermittency and act as a micro-entrepreneur. He is in a situation of self-production of his own show and is subject to legislation of entertainment entrepreneurs. This situation is rare in practice, as there is a risk of reclassification into a work contract if a subordination link is established between the artist and his client.
Intermittent Performance Rollup and Micro-Entrepreneur
An artist-interpreter compensated as intermittent of the show may not engage in the same professional activity by charging yourself as a micro-entrepreneur. In fact, it is not possible to combine the status of micro-entrepreneur with unemployment benefits linked to an identical activity.
On the other hand, an intermittent person has the possibility to combine his/her activity as a performer with a micro-company not directly linked to this activity.
Example :
An intermittent singer of the show can give singing lessons at home or sell musical instruments, as a micro-entrepreneur. The intermittent person can also engage in an activity that is completely disconnected from his artistic practice. For example, he can deliver meals at home to supplement his income.
The intermittent of the show creating a micro-company will have to respect the registration and report its turnover every month or every quarter to the Urssaf for the payment of its social contributions.
Please note
the micro-entrepreneur shall not exceed a turnover ceiling set €188,700 for trade and housing supply activities and €77,700 for service and professional services. Beyond that, he loses the benefit of this simplified tax system.
Payment of intermittent unemployment rights (ARE) is compatible with a micro-entrepreneur activity without limitation of duration, provided that the latter is incidental and unrelated to the live show. Pôle emploi will adjust unemployment rates based on monthly turnover statements.
You're a performance technician
Show Technician Status
The show technician shall designate the person responsible for the setting up the technical environment (sound system, lighting, stage machinery, makeup) necessary for the conduct and safety of a live show or an event.
Performing Technician reports to regime of show intermittents. It is considered a casual employee hired in Usage CDD, very short and renewable CSDs without a time limit.
By applying the intermittent performance regime, the performance technician receives compensation from Pôle emploi during periods of inactivity. Intermittent employment includes the right to all compensation received by employees, i.e. unemployment insurance, social security, leave and retirement.
Intermittent Performance Rollup and Micro-Entrepreneur
Performing technician compensated as intermittent may not engage in the same professional activity by charging yourself as a micro-entrepreneur. In fact, it is not possible to combine the status of micro-entrepreneur with unemployment benefits linked to an identical activity.
On the other hand, an intermittent has the possibility to combine his activity as a show technician with a micro-company not directly linked to this activity.
Example :
An intermittent stagehands on the show can give guitar lessons at home or sell products as a micro-entrepreneur. The intermittent person can also engage in an activity that is completely disconnected from his artistic practice. For example, he can deliver meals at home to supplement his income.
The intermittent of the show creating a micro-company will have to respect the registration and report its turnover every month or every quarter to the Urssaf for the payment of its social contributions.
Please note
The micro-entrepreneur shall not exceed a turnover ceiling set €188,700 for trade and housing supply activities and €77,700 for service and professional services. Beyond that, he loses the benefit of this simplified tax system.
Payment of intermittent unemployment rights (ARE) is compatible with a micro-entrepreneur activity without limitation of duration, provided that the latter is incidental and unrelated to the live show. Pôle emploi will adjust unemployment rates based on monthly turnover statements.
Who can help me?
Find who can answer your questions in your region
By phone
Monday to Friday: 9am to 5pm
0 806 804 208 (price of local call)
By Email
http://www.secu-artistes-auteurs.fr/contact
By mail
60 rue du Faubourg Poissonnière
75010 Paris
By email
artiste-auteur.limousin@urssaf.fr
By mail
Urssaf Limousin
Artists and Authors Cluster - TSA 70009
93517 WATCH
- Pôle emploi - Show
To small and medium-sized and micro-entreprises, do you have a business project, a difficulty or a question ?
Quick and simple public service: you will be contacted over the phone by one of our experts.
Speak with an advisor on Place des Entreprises- Labour Code: Articles L7121-1 to L7121-8Regime of the intermittent artist of the show
- Social Security Code: Article L382-1Social affiliation of the artist-author
- Circular of 28 January 2010 on the implementation of the law of 4 August 2008 creating the self-entrepreneur regime for performing artists and technicians (PDF - 273.5 KB)Artistic activity and micro-company