If all French people benefit from social security, not everyone is connected to the same system or in the same way. This depends on your personal situation and, if applicable, the industry in which you work. Artist-authors belong to their own system.
Basics
As an artist-creator, you contribute to the artist-creator social system. This specially designed scheme was created in 1964 to provide you with social protection (health, retirement, family, maternity, etc.) tailored to your specific situation as creators of intellectual works.
The social system for artist-authors is based on 4 main principles:
Obligations
Income from creative activities is subject to social security contributions and contributions under the “artist-author” scheme. Once you become an affiliate, paying social security contributions becomes mandatory, even if you are also an employee, self-employed, retired, etc.
Contributions and payments
The opening of social rights is proportional to the size of income (social base).
Distribution
Your social contributions fund the French social protection system.
Solidarity
Solidarity mechanisms allow compensation for certain accidents or life events (illness, birth of children, etc.)
What are social contributions used for? Of the 100 euros deducted (contributions and other charges) in 2021, 48 euros will go to finance pensions, 39 euros for health, 6 euros for family benefits, 5 euros for autonomy and 2 euros for work accidents and occupational diseases.
As an artist-author, you do not pay contributions for family benefits and contributions for industrial accidents and occupational diseases (AT/IO). However, you can take advantage of CAF with 1 euro of income or your CFE registration.
On the other hand, you are not insured against the risks of accidents at work, occupational diseases and road accidents.
Withholding tax and social security contributions
Your counterparties (client, publisher, collective management organization, etc.) are required to deduct your contributions and social security contributions from your remuneration and pay the amounts directly to Urssaf. At the same time, he must pay his due social insurance contributions. If you declare your income as an artist-creator for tax purposes as business non-profit income (BNC), you may be exempt from withholding tax provided that you provide your distributor (client) withholding tax exemption.
Joining from 1 euro or registration in the Registration Center
Subject to fulfilling the conditions of membership, you join the social system for artist-authors from 1 euro deducted for artist-authors declaring income in the form of wages or royalties, or as soon as you register with Guichet unique des entreprises as an artist-author declaring income in the form of non-commercial profit. This membership allows you to receive Social Security benefits.
Financing plan
The social system for artist-authors is financed by:
- contributions from artist-authors;
- contributions from distributors and voluntary trading companies that distribute or use their works;
- solidarity between social security schemes;
- taxes.
Organization of the circuit
The social scheme for artist-authors is an offshoot of the general scheme for hired workers. Various organizations with very different missions administer the artist-author scheme and provide social benefits.
Social security for performing artists
Agessa and the House of Artists - Social Security, united under the common brand "La Sécurité sociale des artistesauteurs", are two approved associations under the dual supervision of the Ministry of Social Affairs and Health and the Ministry of Culture and Communication.
They perform several missions in the service of Artist-Authors: oversight of Artist-Author eligibility, affiliation, census, public service, information and advice to Artist-Authors about the terms of membership and the benefits they receive and are entitled to.
URSSAF
The collection of fees due from the remuneration of artist-authors, paid from January 1, 2019, is ensured by Urssaf.
Pension insurance
The preparation and payment of basic pensions, as well as assistance in aging, are part of the tasks of the pension insurance network (Cnav, Carsat, CGSS and CSS).
Medical insurance
Coverage of medical care and benefits for sickness, maternity, paternity, disability and death benefits (under certain conditions) are provided by the health insurance system (Cpam, CGSS and CSS network).
Family Benefit Fund (CAF)
The CAF network pays family benefits, housing assistance and assistance for social and professional integration.
Source: https://www.secu-artistes-auteurs.fr/artiste-auteur/le-regime-social/principes-du-regime