Work and tax information

The artists-authors of graphic, plastic and photographic works are engaged in an independent creative profession. They have literary and artistic property rights on their works, and as such are likely to receive royalties. They operate under a special tax and social security system.

As an artist-author, your social security contributions are paid to Urssaf Limousin. The methods of calculating and declaring social security contributions differ:

• if the artistic income is reported as “self-employment income" (BNC);
• or if it is reported as "salaries and wages" (tax withheld by your broadcasters).

In all cases, URSSAF is the competent body for you to report the start-up of your artistic activity and pay social contributions due on the income from your artistic occupation.

About the social security system for artist-authors

Concurrent revenues from different occupations

The deduction of social security contributions corresponds to the payment of contributions by the publisher (client) on behalf of the author-artist.

For income reported as salaries/wages, the distributors (publishers, producers and copyright collectives) deduct the social security contributions at the time of remuneration and pay the sums directly to Urssaf.

For income reported as self-employment income, you are exempt from wage withholding and you pay your social security contributions to Urssaf.
This provision is documented by an administrative certificate issued by URSSAF.

More on withholding tax

Reporting your royalties as self-employment income or wages/salaries

Grants or subsidies for creation paid to artist-authors are taxable in the category of self-employment income (non-commercial profits, BNC), and must therefore also be declared to Urssaf Limousin as BNC.

On the other hand, national and European prizes do not need to be reported either to the tax authorities or to URSSAF as long as they meet all of the following conditions:

• they recognize a book or a literary, scientific or artistic body of works;
• they were awarded by an independent jury;
• there were awarded more than three years ago.

How to declare prizes and grants

Legal references

Rights-holders of a deceased artist declare the copyright income received in the category of self-employment income (non-commercial profits).
There will also be social security deductions (CSG).

Estimating tax and social security contributions