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Artist-author social contributions

The social base is not your income: under micro-BNC a 34% allowance applies, then a 15% uplift; under the actual-profit regime a 15% uplift on the profit; and for royalties taxed as salary, the gross amount as it stands. The contributions due are then the capped pension at 6.15%, CSG at 9.20%, CRDS at 0.50% and the training levy at 0.35%.

2026 rules — verified on September 14, 2026Free, no account

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Sources and assumptions

  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « Dans le cadre du régime micro‑BNC, l’assiette sociale correspond au montant du chiffre d’affaires déclaré à l’Urssaf. Un abattement de 34 %, puis une majoration de 15 %, sont appliqués. »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « Dans le cadre du régime BNC (déclaration contrôlée), l’assiette sociale correspond au montant du bénéfice (ou du déficit) déclaré à l’Urssaf. Une majoration de 15 % est appliquée au bénéfice. »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « Sécurité sociale : 0,40 % (entièrement pris en charge par l’État) »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « Assurance vieillesse plafonnée : 6,90 % (dont 0,75 % pris en charge par l'État). L'assiette sociale est limitée à 48 060 €. »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « Assurance vieillesse plafonnée : 6,90 % (dont 0,75 % pris en charge par l'État). »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « L'assiette sociale est limitée à 48 060 €. La cotisation est donc au maximum de 2 955,69 € »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « Contribution sociale généralisée (CSG) : 9,20 % (dont 6,80 % déductibles fiscalement) »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « Contribution au remboursement de la dette sociale (CRDS) : 0,50 % »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « Contribution à la formation professionnelle continue (CFP) : 0,35 % »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « La CSG et CRDS sont calculées sur 98,25 % de l'assiette sociale si la rémunération de l'artiste-auteur ne dépasse pas 4 fois le plafond annuel de la sécurité sociale »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « c'est-à-dire 192 240 € en 2026. Elles sont calculées sur 100 % de la part excédant ce plafond. »
  • entreprendre.service-public.gouv.fr — F23749 — tax year 2026, verified on September 14, 2026
    Excerpt from the source : « Ainsi, le montant annuel des revenus accessoires perçus ne doit pas excéder 14 424 €. »

Calculation assumptions

  • The calculation covers the contributions collected by Urssaf Limousin on artistic income. The compulsory IRCEC supplementary pension is NOT calculated here: it is added to these amounts, it does not replace them.
  • Ancillary income falls under the artist-author regime up to 1,200 times the hourly minimum wage on 1 January. Above that, the excess moves to the self-employed regime from the first euro. The ancillary share is entered separately so the breach can be flagged, but it is ALREADY included in the income above: it changes no amount. What the excess would become under the other regime is not modelled.
  • Withholding at source changes WHO pays, never HOW MUCH: when a publisher, producer or collecting society withholds contributions from your fee, the amount calculated here is unchanged, but part of it has already been paid on your behalf. Compare this result with your withholding certificates before concluding what is left to pay.
  • The rates applied are those the official page publishes for the year carried by the constants below. One slip on that page is worth flagging: its closing sentence refers back to the previous year, whereas the paragraph's figures — starting with the pension base cap — are indeed the current year's, and differ from those in the preceding section.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.