July : retirement

Illustration : Lucie Durbiano
© ADAGP, Paris, 2023

"Hey kiddos! Workin' hard?"

"Pfff... That one since he retired..."

If your income reaches the affiliation threshold (€9,225 in 2022), you are obliged to contribute to IRCEC's Régime de retraite des Artistes et Auteurs Professionnels (RAAP), which is common to all artists-authors receiving royalties. It is added to the basic pension scheme to which you are affiliated from the first euro received.

In 2022, the RAAP contribution rate was 8% of the social security base. However, you can opt for the special reduced rate of 4% if your social security base is between €9,225 and €27,675 (in 2022). Estimate this rate via the IRCEC members' area at the time of the contribution pre-application campaign, in the "Estimate your RAAP 2022 contribution" box.

If your income as an author does not reach the affiliation threshold, you are in principle exempt from RAAP contributions, but you can choose to contribute voluntarily on the basis of this threshold to acquire points in spite of everything.

This scheme operates on a points system. A number of points is acquired for each contribution paid by the author. The annual pension amount is equal to the number of points acquired multiplied by the point value.

Calculate your pension amount:

Amount of your pension = Number of points acquired × Annual point value (€8.71 in 2022) × Reduction coefficient, if any.

Please note: Your pension contributions (basic and supplementary) are deductible from your taxable income. The social security base taken into account by IRCEC is strictly identical to the one you have declared to Urssaf.

For retired artist-authors, the supplementary pension paid by IRCEC is added to the basic pension.