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An artist cannot be a micro-entrepreneur (self-entrepreneur) for activities falling within the scope of the social regime of artists-authors (self-employed) or that of performers (intermittent employees). Indeed, in certain activities, the micro-entrepreneur's regime is either incompatible or limited. In contrast, an artist may be self-employed (or micro-entrepreneurs) to engage in activities that are not covered by these plans.
Opting for the micro-enterprise (or self-entrepreneur) regime does not exempt obligations related to the regulated profession of enterprising entrepreneur.
The live entertainment contractor shall:
- to hold performance contractor license
- be registered at RCS or the Business Register (RM).
The micro-entrepreneur scheme provides for a simplified system of social security and income tax.
Warning : There is a presumption of a contract of employment. The contractor must prove that he is not under the subordination of an employer.
Artists who are authors of works (literary, dramatic, musical, choreographic, audiovisual, cinematographic, graphic, plastic, photographic, for example) cannot opt for the micro-enterprise system in order to carry out their activity, as their remuneration (sale of works of art, copyright, for example) is obligatorily subject to the social protection regime of artists-authors (Maison des artistes-sécurité sociale or Agessa ).
Intermittent performance regime
Performers (actors, singers, musicians, etc.) subject to the general social security system may not opt for the self-entrepreneur system to carry out their activities, as they are considered to be employees of producers or organizers of shows.
A performance technician wishing to perform a technical service activity under the self-entrepreneur (or micro-entrepreneur) regime may face several difficulties that may limit the development of his business, in particular:
- the maximum turnover permitted by the micro-enterprise scheme may constitute a limit on the hiring of employees,
- the financial ceilings imposed by the micro-entrepreneur scheme could dissuade the national commission of the label from awarding the label "performing arts service provider" necessary to validate the hours worked by a hired technician,
- the simplified accounting of the micro-enterprise system makes it impossible to deduct professional expenses.
Self-employment must be carried out in a genuinely independent manner, otherwise it will be reclassified into a contract of employment.
An artist may combine the return-to-work allowance (RTA) with the income he receives from his activity as a micro-entrepreneur, within the limits of the rights remaining to the job seeker in the business start-up phase.
Cumulation is also possible with the specific unemployment compensation benefits established for artists and technicians of the show (annexes 8 and 10 of the unemployment insurance agreement).
The ARE may be combined in part with income from an activity carried out in a trade other than that pursued by the artist in his principal capacity, under specific conditions when the artist carries out his activity as a micro-entrepreneur.