Artist-author: affiliation and social system

Main artistic activities

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

• Exercise or assignment of copyright : you can earn a remuneration in return 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 which you yourself are responsible for reproducing or distributing (self-distributing or self-publishing)
• Award for a work : for example, in a competition
• Award of scholarships : research fellowships, creative fellowships, production fellowships, residence fellowships, etc.
• Residences design or production of works
• Participation in a jury with a selection or pre-selection work for the award of an award or an award to an artist-author
• Public Playback 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 creation process
• Dedication accompanied by the creation of a work
• Design and animation from an original editorial collection.

Ancillary income

Ancillary income is remuneration derived from activities carried out as an extension of an artistic activity. This income is also subject to the social security scheme for artists and authors.

Ancillary revenues are revenues derived from next activities :

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

Ancillary remuneration must be declared separately other income on your annual social return.

Ancillary activities are covered by the authors' social security scheme within a ceiling. The annual amount of income from these activities must not exceed €13,980 in 2024.

If the ceiling is exceeded, the amounts collected for ancillary activities are subject to the self-employed scheme, as from 1^er Euro.

Annual income tax return

Every year, you must declare your artistic income for the past year to Urssaf Limousin. Whatever your situation, this social declaration is essential. It is used by the Urssaf for the calculation of your social base and the opening of your social rights.

Your social statement should always be consistent with your tax return.

In 2024, you have until 10 June 2024 to report income received in 2023, from your personal space.

Urssaf Limousin (Artists-authors)

Calculation and payment of social contributions

The arrangements for reporting and calculating the social base vary depending on your tax system: non-commercial profits (NBC) and/or wages and salaries (TS). Only copyright paid by broadcasters (publisher, producer, collective management organization) may be declared in salaries and wages.

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)
• Capped old-age insurance : 6.90% (of which 0.75% supported by the State). The social base is limited to €46,368. The contribution is therefore at most €2,853for 2024 revenues.
• Generalized social contribution (CSG) 9.20% (of which 6.80% tax deductible)
• Contribution to the repayment of social debt (CRDS): 0.50%
• Contribution to continuing vocational training (MFF): 0.35%

Sickness, maternity, paternity, disability and death insurance

You benefit from the covering your healthcare costs as a result of the exercise of a professional activity on French territory.

You also benefit of daily allowances in case of interruption of your activity (due to sickness, maternity/paternity or disability), provided that you are up to date in the payment of your contributions. You must also demonstrate at least equal income in a calendar year to €6,990.

Deprivation of employment

The status of artist-author does not allow you no access to unemployment benefits, your income is not treated as wages. However, if you meet the conditions, you can take advantage of theself-employed person's allowance.

Compulsory supplementary retirement

Membership of the general scheme as an artist-author, irrespective of the professional branch, entails membership of one or more supplementary pension schemes managed by the Supplementary Educational and Creative Pension Institution (IRCEC).

All artist-writers are affiliated with a common system : the professional artist-writer scheme (RAAP), provided that their artistic income received in the preceding calendar year (year N-1) was at least equal to €10,143.

Below this threshold, membership of the RAAP is optional and is made at the request of the author-artist.

Depending on the nature of your business, you also note of one of the following schemes:

• Regime of dramatic authors and composers (RACD): from 1^er euro of copyright collected through an audiovisual or live performance activity.
• Regime of lyrical authors and composers (RACL): for authors and composers of musical works and dubbing dialoguists who have reached the affiliation threshold. To contribute to the RACL in 2024, your 2023 copyright must have reached €3,089.54.

The IRCEC provides you with a tool to determine according to your activity to which supplementary pension scheme(s) you are affiliated.