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Artist-author: affiliation and social regime

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

As an artist-author, you are a independent. You exercise creative activity, whether in the field of literature, dance, theatre, music, cinema, graphic and visual arts, or even software.

However, you deemed employee in terms of social security, you have a special social plan.

They arise from an activity carried out in a main or accessory, the majority of the artist-author's income is subject to social security scheme for artists-authors.

Main artistic activities

All income from artistic activity of an author are covered by the social security scheme for artists-authors. This includes revenues from:

  • Exercise or assignment of copyright : you can get a reward for the exploitation of your work in the context of its reproduction or representation
  • Sale or rental of original works
  • Sale of copies of the work of which you are responsible for reproduction or dissemination
  • Award for a work : in a competition for example
  • Award of scholarships : research grants, creative grants, production grants, residency grants, etc.
  • Residences design or production of works
  • Participation of a jury with a selection or pre-selection work for the award of a prize or award to an artist-author
  • Public Reading of one or more of your works
  • Oral or written presentation of one or more of your works: this also includes the presentation of the creative process
  • Dedicate with the creation of a work
  • Design and animation an original editorial collection

Related Activities

Some activities of the artists-authors, accessories to their artistic activities, are also subject to the social security scheme for artists-authors.

The activities accessories are:

  • Public meetings and debates unrelated to your work: no reading, no presentation of the work or its creative process and no creative dedication
  • Coursegiven in your workshop or passing on your know-how to your peers
  • Artistic or writing workshops
  • Participation in the design, development or formatting of the work of another artist-author which does not constitute an original act of creation
  • Participation in governance forums in his professional field

Miscellaneous remuneration must be reported separately other income on your annual social return.

The ancillary activities are covered by the authors' social security system within a ceiling. The annual amount of income derived from these activities must not exceed €13,524 in 2023.

If the ceiling is exceeded, the amounts collected for ancillary activities shall be subject to the scheme for self-employed persons, from 1to euro.

As an artist-author, you are affiliated with Social security of artists-authors from declaration of activity or as soon as a third party (publisher, producer, collective management organisation) has paid you an artistic remuneration.

The Artists' Social Security team accompanies you and informs you about your rights and procedures regarding social protection, benefits and aid.

Who shall I contact

  • 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

Concretely, after your start of business statement or prepayment of one of your broadcasters, the Social Security of the artists-authors checks within 2 months that your activity enters the field of the artist-author. If this is the case, you will receive a letter confirming your membership in the plan.

As an artist-author, your social security contributions and contributions are reported and paid only to theUrssaf Limousin.

As such, you have a personal space to create on the site dedicated to you.

Urssaf of Artists-Authors

Reporting and calculation of the social base vary depending on your tax system: non-commercial profits (NLC) and salaries (TS).

Please note

Only copyright paid by broadcasters (publisher, producer, collective management organisation) may be declared salaries and wages.

You report in BNC

It's you who pay your social contributions to the Urssaf every 3 months (January 15, April 15, July 15 and October 15).

To attest this to your broadcasters (publisher, producer, collective management organisation), the Urssaf then gives you an administrative certificate. You must provide a copy of this document to each of your broadcasters.

If you are micro-BNCyour social base matches amount of your turnover declared to the Urssaf. One abatement of 34%, then markup15% are applied.

Example :

You declare €10 000 at the Urssaf, your social base is €7,590.

If you BNC (controlled reporting), your social base corresponds to amount of your profit (or your deficit) reported to the Urssaf. One markup15% to your benefit is applied.

Example :

You declare €10 000 of benefit to the Urssaf, your social base is €11,500.

You report in TS

The broadcasters (publishers, producers and collective management organisations) preview social contributions at the time of payment and pay the money directly to the Urssaf.

Concretely, prepayment is the amount deducted from your remuneration by the broadcaster who pays your payroll taxes on your behalf. As such, the broadcaster will provide you with pre-account certification of contributions that you must keep.

Salaries and wages, your social base matches gross amount excluding taxyour income declared to the Urssaf.

Example :

You declare €10 000 of benefit to the Urssaf, your social base is €10 000.

The 2 (BNC + TS)

For income reported tax salaries and wages, broadcasters (publishers, producers and collective management organisations) withhold payroll taxes upon payment and pay the money directly to the Urssaf.

Concretely, prepayment is the amount deducted from your remuneration by the broadcaster who pays your payroll taxes on your behalf. As such, the broadcaster will provide you with a contribution deduction certificate that you must keep.

Salaries and wages, your social base matches gross amount excluding taxes of your income declared to the Urssaf.

Example :

You declare €10 000 of benefit to the Urssaf, your social base is €10 000.

At the same time, for income reported under non-commercial profits (BNC) is you who pay your social contributions to the Urssaf every 3 months (January 15, April 15, July 15 and October 15).

To attest this to your broadcasters (publisher, producer, collective management organisation), the Urssaf then gives you an administrative certificate. You must provide a copy of this document to each of your broadcasters.

If you are micro-BNCyour social base corresponds to the amount of your receipts declared to the Urssaf. One abatement of 34%, then increase of 15% are applied.

Example :

You declare €10 000 at the Urssaf, your social base is €7,590.

If you are in BNC (return controlled), your tax base corresponds to the amount of your profit (or deficit) declared to the Urssaf. One markup15% to your benefit is applied.

Example :

You declare €10 000 of benefit to the Urssaf, your social base is €11,500.

Thus, your overall social base artist-author matches the sum of the 2 social plates (BNC + TS).

Once your social base has been determined, the amount of contributions payable is calculated after application of rates following:

  • Social Security :: 0,40% (fully supported by the State)
  • Maximum old-age insurance :: 6,90% (including 0.75% supported by the State). The social base is limited to €43,992 . The contribution is therefore maximum €2,705 for 2023 revenues.
  • Widespread social contribution (CSG): 9,20% (including 6,80% tax deductible)
  • Contribution to repayment of social debt (CRDS): 0,50%
  • Contribution to continuing vocational training (PSC): 0.35%

Reduction amount

In the event of a drop in income, artists-authors may benefit from reduction of social contributions.

You must respect 2 following:

  • Reported 2019 artistic income above €1,000
  • Decrease in revenue at least equal to 20% between 2019 and 2021

The amount of this reduction is determined based on your artistic income in 2019 and decrease in revenues between 2019 and 2021. It may not exceed the amount of contributions due for the year 2021.

Tableau - Reduction of social contributions based on artistic income in 2019 and its decrease between 2019 and 2021

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%

Income art. in 2019 between €1,000 included and €3,009 excluded

€40

€80

€120

€160

Income art. in 2019 between €3,009 included and €8,024 excluded

€125

€250

€375

€500

Income art. in 2019 between €8,024 included and €20,060 excluded

€250

€500

€750

€1,000

Income art. in 2019 greater than or equal to €20,060

€500

€1,000

€1,500

€2,000

Applying Reduction

The terms and conditions of the reduction vary according to the fiscal nature of revenues reported in 2021.

Non-Commercial Profits (NLC)

The reduction applies to the amounts of contributions and social contributions due for the year 2021.

Salaries and wages (TS)

The amount of the reduction is paid to the artist-author by the Urssaf-Limousin.

Artists-authors are linked to the social regime of artists-authors, which is a branch of the general social security scheme for employees.

This membership allows you to benefit from the same social insurance benefits as employees.

On the other hand, you are subject to the social protection of the non-employed in terms of accidents at work or unemployment insurance.

You also benefit from a specific supplementary pension plan.

Health insurance, maternity, paternity, disability and death

You benefit from support your care costs by virtue of the exercise of a professional activity in French territory.

You also benefit per diem in case of interruption of your activity (due to illness, maternity/paternity or invalidity), provided that you are up to date with your contributions. You must also show an income of at least equal, in a calendar year, to €6,762.

Job deprivation

Artist-author status does not allow you not access to unemployment benefits, your income is not treated as wages. However, if you meet the conditions, you can benefit from theallowance for self-employed.

Compulsory Supplementary Retirement

Membership in the general scheme as an artist-author, irrespective of the professional sector, shall entail membership in one or more supplementary pension schemes managed by the Institution for Supplementary Retirement for Education and Creation (IRCEC).

All Artists-Authors are affiliated with a common system :: professional artist-author regime (PAYE), provided that their artistic revenues received in the previous calendar year (year N -1) were at least equal to €9,513.

Below this threshold, membership of the PAYE shall be optional and is done upon request of the artist-author.

Depending on the nature of your business, you also rise any of the following:

  • Regime of dramatic authors and composers (RACD): from 1to euro of copyright collected via an activity linked to the audiovisual or the live show.
  • Regime of authors and lyrical composers (RACL): for authors and composers of musical works and dubbing dialoguists who have reached the threshold of affiliation. To contribute to the RACL in 2022, your 2021 copyright must have reached €2,766.77.

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