May : the Urssaf income declaration

Illustration : Chadia Loueslati
© ADAGP, Paris, 2023

"Mommy, are you moving ?"

"No my dear, I will declare my incomes to the Urssaf..."

The general system of salaried employees applies to artists-authors with some specificities. You depend on the Urssaf Limousin for the declarations and payment of Social Security contributions related to your artistic income.

These procedures are to be carried out from your personal space on the portal: artistes-auteurs.urssaf.fr

If you declare your income for tax purposes as wages and salaries, your social security contributions are deducted in advance.
The gross amount of the author's rights, excluding taxes, is used as the basis for calculating social security contributions.
Your online declaration, to be checked and validated, will be pre-filled from the data provided by your distributors in their quarterly declarations. You can request reimbursement in the case of contributions deducted in excess of the old age contribution ceiling.

If you have a SIRET number and declare your income as Non-Commercial Profits (BNC), you are exempt from deduction of contributions. The basis for calculating social security contributions is the BNC plus 15%.

On this basis, the rate of social security contributions is 16.20% for the income of the year 2022. Initially 17.35%, this rate takes into account the integration of the measure to support purchasing power (CSG compensation), which covers the 0.40% of the de-capped old age contribution and the 0.75% of the capped of the capped old-age contribution. This contribution therefore amounts to 6.15% (6.90% - 0.75%).

Please note: if you are exempt from advance payment, the contributions for the 1st and 2nd quarters of 2023 will be calculated provisionally, based on your income for the year 2021 or on a flat-rate basis if you started your activity in 2021 or 2022.
The contributions for the 3rd and 4th quarters of 2023 will be regularized following your 2022 tax return and, if necessary, final contributions will be called.

IMPORTANT: you can request, via your personal space, the modulation of these instalments upwards or downwards with regard to the income you will have received in 2022.

The campaign for declaring income to Urssaf begins on 11th May 2023 and will end on 11th June 2023.