Can an artist be a micro-entrepreneur?
Verified 01 November 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You are an artist-author, performer or performance technician and you want to develop a new business in parallel ? The exercise of a complementary activity as a micro-entrepreneur is possible. On the other hand, a number of incompatibilities limit this cumulation of statutes.
What applies to you ?
You're an artist-author
Status of the artist-author
The artist-author designates the creator of original works in the field of literature (literary or scientific writings), dance (choreographies), of the theatre (scenographies of live shows), the music (musical compositions with or without words), cinema (translations in cinema and audiovisual) or graphic arts and plastics. The creator of software is also an artist-author.
The artist-author is a self-employed. Most often, they need to do a declaration of activity to earn income.
Warning
Actors, singers, dancers or musicians are performers, they are employees and are subject to the entertainment system.
Cumulation artist-author and micro-entrepreneur
Creative activity is a mandatory responsibility of the social protection scheme for artists and authors. You can't charge for your artist-author work through a micro-company. Dual status is therefore not possible in the same profession.
On the other hand, the artist-author can practice in parallel, as a micro-entrepreneur, one or more ancillary activities:
- Activities outside the scope of the artist-author regime : these are activities with no artistic character (sale of products, home delivery, guest house accommodation...).
- Activities ancillary to the main artistic activity : these are activities in the continuation of your author activity (workshops, courses, public meetings...). Income from these ancillary activities shall be subject to the artist-author regime within the limits of €14,256 per year. Beyond this cap, you can set up a micro-company in parallel and be paid in fees for these ancillary activities.
Warning
If your ancillary revenues represent more than 50% of your overall artistic income for the last 3 years, your ancillary income received in year N will be social security for the self-employed. In other words, you're going to be paying into a plan other than the artist-author plan.
In case of micro-entrepreneur/artist-author cumulation, you will have 1 Siren number and 1 Siret number. The same Siret number will have to appear on all your invoices, regardless of the activity invoiced. A second Siret will only be assigned to you if you carry out the 2 activities at 2 different addresses (only one Siret per establishment).
Note that you will to fulfill the tax and social obligations attached to each of your professional activities. For example, social contributions will be due for each of the activities with the Urssaf and Urssaf Limousin (for the activity of artist-author). Similarly, you must include in your tax return the income from the artistic activity and the income from the activity carried out in a micro-company.
Please note
The micro-entrepreneur shall not exceed a turnover limit fixed at €188,700 for trade and accommodation activities and €77,700 for services and professional activities (examples: sports coach, private teacher, web editor). Beyond that, it loses the benefit of this simplified tax system.
You're a performer
Status of the performer
The performer (also known as performer) is the person who represents, sings, recites, declaims, plays or performs in any other way a literary or artistic work, a variety, circus or puppet number.
Example :
Actors, singers, dancers or musicians are performers.
The performer reports to the entertainment system. It is considered as a casual employee hired in CDD of use, CDDs that can be very short and renewable without time limits.
By applying the intermittent performance regime, the performer receives compensation from France Travail (formerly Pôle emploi) during periods of professional inactivity. Intermittent employment status includes the right to all benefits received by employees, i.e. unemployment insurance, social security, leave and retirement.
FYI
The performer may to renounce the intermittency regime and work as a micro-entrepreneur. It is in fact in a situation of self-production of its own show and is subject to the legislation on entertainment contractors. This situation is rare in practice, as there is a risk of re-qualification into an employment contract if a subordinate relationship is established between the artist and his client.
Intermittent cumulation of the show and micro-entrepreneur
Performer compensated as intermittent may not engage in the same professional activity by charging himself as a micro-entrepreneur. 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 of combining his performer activity with a micro-company not directly linked to this activity.
Example :
An intermittent singer in the show can give singing lessons at home or sell musical instruments, as a micro-entrepreneur. The intermittent can also independently exercise an activity totally disconnected from his artistic practice. For example, they can deliver meals at home to supplement their income.
The intermittent of the show creating a micro-company must respect the registration formalities and to declare turnover every month or every quarter at the Urssaf for the payment of its social contributions.
Please note
The micro-entrepreneur shall not exceed a turnover limit fixed at €188,700 for trading and providing housing and €77,700 for the provision of services and liberal professions. Beyond that, it loses the benefit of this simplified tax system.
The payment of rights to intermittent unemployment (ARE) is compatible with an activity of micro-entrepreneur without limitation of duration, provided that the latter is ancillary and unrelated to the live performance. France Travail (formerly Pôle emploi) will adjust unemployment benefits on the basis of monthly turnover declarations.
You're a performance technician
The entertainment technician designates the person in charge of the setting up the technical environment (sound, lighting, stage machinery, make-up) necessary for the conduct and safety of a live performance or event.
The entertainment technician can carry out his activity as an iintermittent performance but also as micro-entrepreneur.
The intermittent show technician
Most often, the entertainment technician exercises under the entertainment system. It is considered as a casual employee hired in CDD of use, i.e. CDDs that can be very short and renewable without time limits.
By being subject to the intermittent entertainment regime, the entertainment technician receives compensation from France Travail (formerly Pôle emploi) during periods of professional inactivity. Intermittent employment status includes the right to all benefits received by employees, i.e. unemployment insurance, social security, leave and retirement.
The micro-entrepreneur technician
The entertainment technician may also carry out his activity independently as micro-entrepreneur. The micro-entrepreneur shall not exceed a turnover limit fixed at €77,700 for the provision of services. Beyond that, it loses the benefit of this simplified tax system.
Please note
Technician setting up a micro-company must comply with the registration formalities and to declare turnover every month or every quarter at the Urssaf for the payment of its social contributions.
Intermittent cumulation of the show and micro-entrepreneur
Performing technician compensated as intermittent may engage in the same professional activity by charging himself as a micro-entrepreneur.
The payment of rights to intermittent unemployment (ARE) is compatible with an activity of micro-entrepreneur without limitation of duration. France Travail (formerly Pôle emploi) will adjust unemployment benefits on the basis of monthly turnover declarations.
An intermittent of the show also has the possibility to combine his activity as a technician with a micro-company not directly linked to this activity.
Example :
An intermittent performer can give guitar lessons at home or sell products as a micro-entrepreneur. The intermittent can also independently exercise an activity totally disconnected from his artistic practice. For example, they can deliver meals at home to supplement their income.
Who can help me?
The public service accompanying companies
Do you have a project, a difficulty, a question of daily life?
Simple and free - you will be called back within 5 days by THE advisor who can help you.
Social security for artists-authors (Agessa and Maison des artistes)
By telephone
Monday to Friday: 9am to 5pm
0 806 804 208 (price of a local call)
By E-mail
http://www.secu-artistes-auteurs.fr/contact
By mail
60 rue du Faubourg Poissonnière
75010 Paris
Urssaf Limousin (Artists-authors)
By email
https://www.artistes-auteurs.urssaf.fr/aa/accueil
By mail
Urssaf Limousin
Artists and Authors - TSA 70009
93517 MONTREUIL CEDEX
- France Travail (formerly Pôle emploi) - Show
Diet of the intermittent performer
Social Affiliation of the Artist-Author
Social security for artists and authors
Social security for artists and authors
Social security for artists and authors