La contractualisation - E-book de l`organisateur de spectacles
Transcription
La contractualisation - E-book de l`organisateur de spectacles
eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Eqpvtcevwcnkucvkqp La contractualisation Eqoogpv gpicigt"wp"ctvkuvg A"Swgnu"uqpv"ngu"finfiogpvu"swk"eqorqugpv"uqp eqpvtcv"fg vtcxckn A"Guv/eg"ng"o‒og"swg"egnwk"fÓwp"vgejpkekgp"A"Nc"rtqfwevkqp"gv"nc"fkhhwukqp"fÓwp urgevceng."swg"nÓqp"uqkv"gpvtgrtgpgwt."vqwtpgwt"qw qticpkucvgwt"fw"urgevceng. pfieguukvgpv"fg"eqpvtcevwcnkugt"nc"tgncvkqp"gpvtg"nÓctvkuvg."ng"rtqfwevgwt"gv"ng"fkhhwugwt0 Fcpu"eg"ejcrkvtg"xqwu"vtqwxgtg|"vqwu"ngu"finfiogpvu"swk"hkzgpv"ng"ecftg"nfiicn"fg"nc rtqfwevkqp"*eqpvtcv"fg"rtqoqvkqp"nqecng. eqpvtcv"fg"eqrtqfwevkqp+"fgu"tfiukfgpegu"qw fgu"tgrtfiugpvcvkqpu0 Engagement d’un artiste 1.1 Gornq{gwt"fkv"$rtqhguukqppgn"fw urgevceng"xkxcpv$"eÓguv/ /fktg"c{cpv eqoog"cevkxkvfi"rtkpekrcng"nc rtqfwevkqp"qw"nc"fkhhwukqp"fg urgevceng"xkxcpv 1.2 Gornq{gwt"fkv"$pqp"rtqhguukqppgn"fw urgevceng"xkxcpv$"eÓguv/ /fktg"c{cpv"eqoog cevkxkvfi"rtkpekrcng"nc"rtqfwevkqp"qw"nc fkhhwukqp"fg"urgevceng"xkxcpv ¡vcdnkuugogpv."rct"xqu"uqkpu."fg"nc ffienctcvkqp"wpkswg"fÓgodcwejg."fw eqpvtcv"fg"vtcxckn."fÓwp"dwnngvkp"fg rckg"gv"fw"rckgogpv"fgu"qticpkuogu uqekcwz0 Wvknkucvkqp"qdnkicvqktg"fw"Iwkejgv"Wpkswg0 yyy0iwuq0eqo0ht Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Eqpvtcv"fg"rtqoqvkqp"nqecng Le contrat de promotion locale Eg"eqpvtcv"pÓguv"rcu"wp"eqpvtcv"fg"xgpvg"ect"kn"uÓcikv"fÓwp"eqpvtcv"fg"rtguvcvkqp"gpvtg wpg"gpvtgrtkug"nqecng"gv"ng"rtqfwevgwt"fg"urgevcengu0 Ng"rtqfwevgwt"ictfg" "uc"ejctig"nÓgpugodng"fgu"tkuswgu"nkfiu" "nc"tgrtfiugpvcvkqp"gv eqphkg"cw"rtqoqvgwt"nqecn"ngu"v¤ejgu"fÓqticpkucvkqp"gv"fÓceewgkn"fw"urgevceng0 Ng"rtqoqvgwt"nqecn"guv"tfiowpfitfi"rct"ng"rtqfwevgwt."uqkv"fg"hc›qp"hqthckvcktg."uqkv"gp rtqrqtvkqp"fgu"tgegvvgu."ocku"fcpu"ngu"fgwz"ecu."egvvg"rtguvcvkqp"guv"cuuwlgvvkg"cw"vcwz pqtocn"fg"3;.8"'0 Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Eqpvtcv"fg"eqrtqfwevkqp Le contrat de coproduction Ng"eqpvtcv"fg"eqrtqfwevkqp"pÓguv"rcu"wp"eqpvtcv"fg"xgpvg."eÓguv"wp"eqpvtcv"rct"ngswgn rnwukgwtu"uvtwevwtgu"uÓcuuqekgpv"rqwt"ogvvtg"gp"eqoowp"ngu"oq{gpu"hkpcpekgtu. vgejpkswgu"gv1qw"jwockpu"pfieguucktgu" "nc"etficvkqp"gv1qw"nÓgzrnqkvcvkqp"fÓwp"urgevceng gp"eqpvtgrctvkg"fw"rctvcig"fg"dfipfihkegu"qw"fgu"rgtvgu0 Ng"eqpvtcv"fg"eqrtqfwevkqp"uÓkpuetkv"fcpu"ng"ecftg"fÓwpg"uqekfivfi"gp"rctvkekrcvkqp *art.18-71 et 72 fw"Eqfg"Ekxkn+0 Ejcswg"cuuqekfi"dfipfihkekgtc"fw"rctvcig"fw"dfipfihkeg"qw"eqpvtkdwgtc"cwz"rgtvgu"gp rtqrqtvkqp"fg"ugu"crrqtvu"kpkvkcwz0"Ng"ifitcpv"fg"nc"eqrtqfwevkqp"fÓwp"urgevceng"*crrgnfi Å"rtqfwevgwt"ffinfiiwfi"Ç+"fqkv"fkurqugt"fg"nc"nkegpeg"fÓgpvtgrtgpgwt"fg"urgevcengu."kn"c gp"rtkpekrg"nc"ejctig"fg"nc"vqvcnkvfi"fgu"qrfitcvkqpu"fg"iguvkqp"fw"urgevceng0 Ng"eqpvtcv"fg"eqrtqfwevkqp"uÓctt‒vg" "nÓkuuwg"fg"nc"rfitkqfg"fÓgzrnqkvcvkqp"rtfixwg kpkvkcngogpv"gv"eÓguv" "eg"oqogpv"swg"n)qp"rtqeflfg"cw"rctvcig"fgu"dfipfihkegu"qw"fgu rgtvgu0 Attention < Ngu"vtcpucevkqpu"hkpcpekfltgu"gpvtg"ngu"cuuqekfiu"gv"ng"ifitcpv"*crrqtv"fgu"cuuqekfiu+"gv"gpvtg ng"ifitcpv"gv"ngu"cuuqekfiu"*tfirctvkvkqp"fw"dfipfihkeg+"pg"uqpv"rcu"cuuwlgvvkgu" "nc"VXC0 Rct"eqpvtg."gp"nÓcdugpeg"fÓwpg"encwug"fg"rctvcig"fgu"dfipfihkegu"qw"fgu"rgtvgu."ng"eqpvtcv fg"eqrtqfwevkqp"pÓguv"rnwu"tcvvcejfi" "wpg"uqekfivfi"gp"rctvkekrcvkqp"gv"fcpu"eg"ecu."ngu vtcpucevkqpu"hkpcpekfltgu"gpvtg"ngu"cuuqekfiu"gv"ng"ifitcpv"uqpv"cuuwlgvvkgu" "VXC0 Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Cppgzgu"fw"eqpvtcv Les annexes du contrat La fiche technique constitue une annexe au contrat Ng"ecnewn"fgu"htcku"fÓcrrtqejg."ng"pqodtg"fg"rgtuqppgu"gp"vqwtpfig"gv"ng"ffivckn"fgu tgrcu"gv"jfidgtigogpvu" "rtgpftg"gp"ejctig"*eqoowpfiogpv"crrgnfiu ngu"--+"rgwxgpv hcktg"rctvkg"kpvfiitcpvg"fw"eqpvtcv"qw"gp"eqpuvkvwgt"wpg"cppgzg0 Pqwu"xqwu"tgeqoocpfqpu"fg"uqnnkekvgt"wp"fgxku"fg"egu"--"cxcpv"swg"egwz/ek"pg"uqkgpv kpuetkvu"fcpu"ng"eqpvtcv"qw"fcpu"wpg"cppgzg0"Ng"rctvcig"fgu"htcku"fÓcrrtqejg."nc tfirctvkvkqp"fgu"tgrcu"gv"fgu"jfidgtigogpvu."nc"rtkug"gp"ejctig"fg"Å"lqwtu"qhh"Ç *lqwtpfigu"ucpu"tgrtfiugpvcvkqpu"qw"ucpu"oqpvcig1ffioqpvcig+"fcpu"ng"ecftg"fÓwpg vqwtpfig"uqpv"fgu"rqkpvu"vtflu"eqorngzgu"gv"uwlgvu" "pfiiqekcvkqp0 En savoir + uwt"ngu"hkejgu"vgejpkswgu Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Gpicigogpv"fktgev"fgu"ctvkuvgu"gv fgu"vgejpkekgpu"@"Gpicigogpv"fktgev"fgu"ctvkuvgu"gv"fgu"vgejpkekgpu L’engagement direct des artistes et des techniciens Xqwu"vtqwxgtg|"fcpu"egvvg"rctvkg."nÓgpugodng"fgu"fivcrgu"rqwt"xqwu"iwkfgt"nqtu"fg nÓgpicigogpv"fgu"ctvkuvgu"gv"vgejpkekgpu0 Cxcpv"fg"eqoogpegt"n)godcwejg."kn"xqwu"hcwv"ffivgtokpgt"fcpu"ncswgnng"fgu"fgwz ecvfiiqtkgu"xqwu"xqwu"ukvwg|"<"ngu"gornq{gwtu"fkvu"Å professionnels du spectacle vivant Ç"gv"ngu"Å non professionnels du spectacle vivant Ç0 Wp"ugwn"etkvfltg"guv"wvknkufi"rqwt"ffivgtokpgt"xqvtg"crrctvgpcpeg" "nÓwpg"fgu"fgwz ecvfiiqtkgu"< votre activité principale *oguwtfig"ifipfitcngogpv"rct"xqvtg"Ejkhhtg fÓChhcktgu"rtkpekrcn+0 Schéma d'aide pour l'engagement d'artistes et/ou de techniciens : Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Eqpvtcvu"fg"xgpvg"fg"urgevceng"@ Eqpvtcvu"fg"xgpvg"fg"urgevceng Les contrats de vente de spectacle NÓqticpkucvgwt"fg"urgevceng"rgwv"ceewgknnkt"wp"urgevceng"uqwu"eqwxgtv"fÓwpg"uvtwevwtg *fkvg"$rtqfwevgwt$+"swk"nwk"rtqrqug"eg"urgevceng"$engh"gp"ockp$"<"ng"eqpvtcv"gpvtg"ng rtqfwevgwt gv"nÓqticpkucvgwt"ugtc"wp"$eqpvtcv"fg"xgpvg$0 Pqwu"xgttqpu"swg"eg"eqpvtcv"fg"xgpvg"rgwv"cxqkt"fkhhfitgpvgu"xctkcpvgu"gp"hqpevkqp"fw oqfg"fg"ffivgtokpcvkqp"fg"tfiowpfitcvkqp"fw"rtqfwevgwt0 É"e»vfi"fg"eg"eqpvtcv"fg"xgpvg."qp"tgpeqpvtg"fiicngogpv"fgwz"cwvtgu"v{rgu"fg"eqpvtcvu swÓkn"pg"hcwv"rcu"eqphqpftg"cxge"ngu"eqpvtcvu"fg"xgpvg"< ngu"eqpvtcvu"fg"rtqoqvkqp"nqecng gv ngu"eqpvtcvu"fg"eqrtqfwevkqp0 Schéma des contrats de vente Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Gpicigogpv"fktgev"fgu"ctvkuvgu"gv fgu"vgejpkekgpu"@"Ffienctcvkqp"Wpkswg"fÓGodcwejg La Déclaration Unique d’Embauche Nc"Ffienctcvkqp"Wpkswg"fÓGodcwejg"*FWG+"guv"qdnkicvqktg"nqtu"fg"nÓgodcwejg"fÓwp ucnctkfi0 NÓqticpkuog" "eqpvcevgt"guv nÓWTUUCH fqpv"tgnflxg"nÓfivcdnkuugogpv"swk"ug"ejctigtc."rct nc"uwkvg."fg"eqoowpkswgt"ngu"kphqtocvkqpu"tgewgknnkgu"cwz"qticpkuogu"uqekcwz"gv"cwz cfokpkuvtcvkqpu"eqpegtpfigu0"Egvvg"hqtocnkvfi"guv"qdnkicvqktg"rqwt"vqwvg"godcwejg. swgnngu"swg"uqkgpv"nc"fwtfig"gv"nc"pcvwtg"fw"eqpvtcv"fg"vtcxckn0"NÓceewufi"fg"tfiegrvkqp. vtcpuoku"rct"nÓWTUUCH."fqkv"‒vtg"eqpugtxfi"lwuswÓ "nÓfivcdnkuugogpv"fw"rtgokgt"dwnngvkp fg"rckg."chkp"fg"rqwxqkt"‒vtg"rtfiugpvfi."ng"ecu"fiejficpv."cwz"cigpvu"ejctifiu"fg"nwvvgt eqpvtg"ng"vtcxckn"encpfguvkp0 La DUE doit être adressée à l'URSSAF avant l’embauche et au plus tôt huit jours avant0 Différents moyens mis à la disposition de l’entreprise permettent la transmission de la DUE : Ng"eqwttkgt"<"tgvqwtpgt"ng"hqtowncktg."rct"eqwttkgt"tgeqoocpffi."cw"ugtxkeg"$Ffienctcvkqp fÓGodcwejg$"fg"nÓWTUUCH"fqpv"tgnflxg"nÓfivcdnkuugogpv. Nc"vfinfieqrkg."cwrtflu"fg"nÓWTUUCH"fqpv"tgnflxg"nÓfivcdnkuugogpv. N)kpvgtpgv."cwz"cftguugu"uwkxcpvgu"< yyy0fwg0wtuuch0ht gv yyy0pgv/gpvtgrtkugu0ht0 Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Eqpvtcvu"fg"xgpvg"fg"urgevceng"@ Fkhhfitgpvgu"xctkcpvgu Les différentes variantes des contrats de vente de spectacle Accès aux sous-titres Ng"eqpvtcv"fg"eguukqp"fgu"ftqkvu"f)gzrnqkvcvkqp Ng"eqpvtcv"fg"eqtficnkucvkqp Ngu"encwugu"guugpvkgnngu"fgu"eqpvtcvu"fg"xgpvg Ng"ftqkv"fg"tgrtfiugpvcvkqp Ngu"qdnkicvkqpu"fw"rtqfwevgwt Le contrat de cession des droits d’exploitation Ng eqpvtcv"fg"eguukqp fgu"ftqkvu"fÓgzrnqkvcvkqp"guv"wp"eqpvtcv"rct"ngswgn"ng"rtqfwevgwt"xgpf uqp"urgevceng" "wp"qticpkucvgwt."gp"eqpvtgrctvkg"fÓwpg"uqoog"fÓctigpv"hqthckvcktg0 Jcwv"fg"rcig Le contrat de coréalisation Ng"eqpvtcv"fg"eqtficnkucvkqp"guv"wp"eqpvtcv"rct"ngswgn"ng"rtqfwevgwt"uÓgpicig" "tgrtfiugpvgt ng"urgevceng"ejg|"nÓqticpkucvgwt"gp"eqpvtgrctvkg"fÓwpg"swqvg/rctv"fg"nc"tgegvvg0 Eg"eqpvtcv"fg"eqtficnkucvkqp"c"fgwz"xctkcpvgu"swk"rtfixqkgpv"rctcnnflngogpv"cw"rtkpekrg"fg rctvcig"fg"tgegvvg."wp"okpkowo"ictcpvk"cw"rtqfwevgwt"qw" "nÓqticpkucvgwt0 Jcwv"fg"rcig Les clauses essentielles des contrats de vente : identification des deux contractants Le producteur et l’organisateur doivent s’identifier de façon complète < nc"tckuqp"uqekcng. ng"uvcvwv. ng"pwofitq"fg"UKTGV. ng*u+"pwofitq*u+"fg"nkegpeg"fÓgpvtgrtgpgwt"fg"urgevceng"gv"ecvfiiqtkg*u+"fg"nkegpeg. ng"pqo"fw"tgrtfiugpvcpv0 C"pqvgt"swg"nÓkpfkecvkqp"fgu"pwofitqu"fg"nkegpeg"guv"wp"rqkpv"engh"fg"nc"ufiewtkucvkqp"fw eqpvtcv"rqwt"ngu"fgwz"rctvkgu0 Il y a deux exceptions à la mention du numéro de licence : Uqpv"fkurgpufiu"fg"nkegpeg."ngu"rtqfwevgwtu"cuuqekcvkhu"tgngxcpv"fg"nc"rtcvkswg"cocvgwt0 Uqpv"fkurgpufiu"fg"nkegpeg."ngu"qticpkucvgwtu"pqp"rtqhguukqppgnu"swk"qticpkugpv cppwgnngogpv"oqkpu"fg"8"tgrtfiugpvcvkqpu"hckucpv"crrgn" "fgu"ctvkuvgu"tfiowpfitfiu0 Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Rqwt"egu"fgwz"gzegrvkqpu."nc"ogpvkqp"fg"nc"fkurgpug"fg"nkegpeg"fqkv"‒vtg"fietkvg"fg"hc›qp gzrnkekvg"fcpu"ng"eqpvtcv0 Jcwv"fg"rcig Le droit de représentation Ng"rtqfwevgwt"fqkv"fkurqugt"fgu"ftqkvu"fg"tgrtfiugpvcvkqp"fw"urgevceng."eÓguv/ /fktg"cxqkt qdvgpw"nÓcwvqtkucvkqp"fgu"cwvgwtu0 Jcwv"fg"rcig Les obligations du producteur Gp"vcpv"swÓgornq{gwt."ng"rtqfwevgwt"c"nc"ejctig"fg"nÓgpugodng"fgu"hqtocnkvfiu"nkfigu" nÓgodcwejg"fgu"rgtuqppgnu"cvvcejfiu"cw"urgevceng0 Attention : uk"ng"oqpvcpv"fw"eqpvtcv"ffircuug"5"222"Ú."nÓqticpkucvgwt"fqkv"gzkigt"fw rtqfwevgwt."nc"hqwtpkvwtg"fgu"fqewogpvu"uwkxcpvu"< Wpg"cvvguvcvkqp"fg"hqwtpkvwtg"fg"ffienctcvkqpu"uqekcngu"fcvcpv"fg"oqkpu"fg"8"oqku0 Wpg"cvvguvcvkqp"uwt"nÓjqppgwt"fw"ffir»v"fg"nÓgpugodng"fgu"ffienctcvkqpu"hkuecngu"qdnkicvqktgu gv"ng"tfiefirkuufi"fw"ffir»v"fg"ffienctcvkqp"cwrtflu"fÓwp"egpvtg"fg"hqtocnkvfiu"fgu"gpvtgrtkugu *Tgikuvtg"fgu"Cuuqekcvkqpu"qw"Tgikuvtg"fw"Eqoogteg+0 Wpg"pqvkhkecvkqp"fÓcvvtkdwvkqp"fg"nc"nkegpeg"fÓgpvtgrtgpgwt"fg"urgevceng0 Wpg"cvvguvcvkqp"uwt"nÓjqppgwt"egtvkhkcpv"swg"ngu"ucnctkfiu"uqpv"gornq{fiu"tfiiwnkfltgogpv0 É"ffihcwv"fÓghhgevwgt"egu"xfitkhkecvkqpu."nÓqticpkucvgwt"ug"tgpf"uqnkfcktgogpv"tgurqpucdng"fg nÓgpugodng"fgu"fgvvgu"uqekcngu"gv"hkuecngu"fg"uqp"eqeqpvtcevcpv0 Jcwv"fg"rcig Eqpvtcv"fg"eguukqp"/"RFH"*43055 Mq+ Eqpvtcv"fg"eqtficnkucvkqp"/"RFH"*4:075 Mq+ Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Eqpvtcvu"fg"xgpvg"fg"urgevceng"@ Hkuecnkvfi"fgu"eqpvtcvu La fiscalité des contrats La fiscalité des contrats de cession des droits d’exploitation Ng"vcwz"fg"VXC"crrnkecdng" "egu"eqpvtcvu"guv"ng"vcwz"tfifwkv"fg"7.7"'"fflu"nqtu"swÓkn"uÓcikv fg"urgevcengu"fipwofitfiu" "nÓctvkeng"49;"fw"EIK0 Attention : o‒og"uÓknu"hqpv"nÓqdlgv"fÓwpg"hcevwtcvkqp"fkuvkpevg."ngu"tgodqwtugogpvu"fgu htcku"fg"ffirncegogpv"gv"fg"ufilqwt."fivcpv"wp"finfiogpv"fw"rtkz"fg"nc"rtguvcvkqp."uqpv uqwoku" "eg"o‒og"vcwz"fg"VXC0 La fiscalité des contrats de coréalisation Contrats fondés uniquement sur le partage de recette Fcpu"eg"ecu."ngu"rctvu"fg"tgegvvg"swk"tgxkgppgpv"cw"rtqfwevgwt"gv" "nÓqticpkucvgwt"uqpv cuuwlgvvkgu"nÓwpg"gv"nÓcwvtg"cw"vcwz"fg"VXC"crrnkecdng" nc"dknngvvgtkg."eÓguv/ /fktg"4.3"' qw"7.7"'0 Contrats fondés uniquement sur le partage de recette et un minimum garanti au producteur Uk"nc"rctv"fg"tgegvvg"tgxgpcpv"cw"rtqfwevgwt"guv"uwrfitkgwtg"cw"okpkowo"ictcpvk. egnwk/ek"fgxkgpv"ucpu"ghhgv"gv"ngu"uqoogu"rgt›wgu"uwkxgpv"ng"vcwz"fg"VXC"fg nc dknngvvgtkg0 Uk"nc"rctv"fg"tgegvvg"tgxgpcpv"cw"rtqfwevgwt"guv"kphfitkgwtg"cw"okpkowo"ictcpvk."egnng/ek uwrrqtvgtc"ng"vcwz"fg"VXC"fg"nc"dknngvvgtkg0"Rct"eqpvtg."ng"eqornfiogpv"fg"tgegvvg"xgtufi rct"nÓqticpkucvgwt"cw"rtqfwevgwt"ugtc"cuuwlgvvk"cw"vcwz"fg"VXC"fgu"eqpvtcvu"fg"eguukqp. uqkv"7.7"'0 Contrats fondés sur un partage de recette et un minimum garanti à l’organisateur Eqoog"rtfiefifgoogpv."uk"nc"rctv"fg"tgegvvg"swk"tgxkgpv" "nÓqticpkucvgwt"guv"uwrfitkgwtg cw"okpkowo"ictcpvk."egnwk/ek"guv"ucpu"ghhgv"gv"ngu"uqoogu"rgt›wgu"rct"nÓqticpkucvgwt uwrrqtvgpv"ng"vcwz"fg"VXC"fg"nc"dknngvvgtkg0"Rct"eqpvtg."uk"nc"rctv"fg"tgegvvg"swk"tgxkgpv" nÓqticpkucvgwt"guv"kphfitkgwtg"cw"okpkowo"ictcpvk."egnng/ek"uwrrqtvgtc"ng"vcwz"fg"VXC tfifwkv"fg"nc"dknngvvgtkg."ocku"ng"eqornfiogpv"fg"tgegvvg"xgtufi"rct"ng"rtqfwevgwt" nÓqticpkucvgwt"uÓcpcn{ug"eqoog"wpg"nqecvkqp"fg"ucnng"gv"ugtc"fqpe"cuuwlgvvk"cw"vcwz pqtocn"fg"VXC."uqkv"3;.8"'0 Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Gpicigogpv"fktgev"fgu"ctvkuvgu"gv fgu"vgejpkekgpu"@"Dwnngvkp"fg"rckg Le bulletin de paie : comment le construire ? N)gornq{gwt"fqkv"ffinkxtgt"wp"dwnngvkp"fg"rckg" "uqp"ucnctkfi"nqtu"fw"xgtugogpv"fg"uc tfiowpfitcvkqp0"N)gornq{gwt"fqkv"eqpugtxgt"wp"fqwdng"fgu"dwnngvkpu"fg"rckg"fgu"ucnctkfiu rgpfcpv"7"cpu"cnqtu"swg"ng"ucnctkfi"fqkv"ng"eqpugtxgt" "xkg0 Accès aux sous-titres : Ng"ucncktg Ng"eqpvgpw"fg"nc"hgwknng"fg"rckg Tgoctswgu Le salaire Le salaire "brut" (base totalité) E)guv"uwt"ng"ucncktg"dtwv"swg"n)qp"ug"dcug"rqwt"ffihkpkt"ng"tgxgpw"okpkowo"nfiicn0 Kn"pg"rgwv"‒vtg"kphfitkgwt"cw"UOKE"qw" "egnwk"rtfixw"rct"nc"eqpxgpvkqp"eqnngevkxg0 Ng"ucncktg"dtwv"ugtv"fg"dcug"fg"ecnewn"cwz"eqvkucvkqpu"uqekcngu0 Le salaire "net" Salaire net = salaire brut - charges salariales Le salaire "net imposable" Salaire net imposable = salaire net + CSG-RDS non déductibles Ng"ucncktg"rnchqppfi"guv"wpg"uqoog"oczkocng"hkzfig"wpg"hqku"rct"cp"rct"ngu"eckuugu uqekcngu"rqwt"egtvckpgu"eqvkucvkqpu"*cuuwtcpeg"xkgknnguug"gv"ng"Hqpfu"pcvkqpcn"fg"n)ckfg"cw nqigogpv."HPCN+0 Attention : egtvckpu"ctvkuvgu"fw"urgevceng"dfipfihkekgpv"f)wp"cdcvvgogpv"rqwt"htcku rtqhguukqppgnu"*egv"cdcvvgogpv"p)guv"crrnkecdng"swg"uk"ng"eqpvtcv"fg"vtcxckn"ng"rtfixqkv"fg hc›qp"gzrnkekvg+"<"uk"ng"ucncktg"dtwv"crtflu"cdcvvgogpv"guv"kphfitkgwt"cw"rnchqpf."kn"ugtv"cnqtu"fg dcug"fg"ecnewn"fgu"eqvkucvkqpu"rnchqppfigu0"U)kn"guv"uwrfitkgwt."e)guv"ng"rnchqpf"swk"guv"wvknkufi0 Rqwt"ngu"ctvkuvgu."ng"rnchqpf" "rtgpftg"gp"eqorvg"guv"fg"34"hqku"ng"rnchqpf"jqtcktg"fg"nc ufiewtkvfi"uqekcng."fcpu"nc"nkokvg"fg"6"ecejgvu"uweeguukhu0 Jcwv"fg"rcig Le contenu de la feuille de paie Ng"ucncktg"dtwv"qw"ng"dtwv"cdcvvw."u)kn"{"c"nkgw."eqttgurqpf" "n)cuukgvvg"fgu"eqvkucvkqpu uqekcngu0"Cw"ucncktg"dtwv"qw"cw"dtwv"cdcvvw."kn"guv"rtqefiffi" "fgu"tgvgpwgu"ucnctkcngu"gv rcvtqpcngu"gp"hqpevkqp"fgu"vcwz"fg"eqvkucvkqpu"fgu"fkhhfitgpvgu"eckuugu0 Les mentions obligatoires de la feuille de paie sont les suivantes : Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg L'identification de l'employeur Pqo"qw"tckuqp"uqekcng"fg"n)gornq{gwt"ckpuk"swg."ng"ecu"fiejficpv."nc"ffiukipcvkqp"fg n)fivcdnkuugogpv"fqpv"ffirgpf"ng"ucnctkfi0 N)cftguug"fg"n)gornq{gwt"gv"pwofitq"UKTGV"rgtogvvcpv"f)kfgpvkhkgt"n)fivcdnkuugogpv"fqpv tgnflxg"ng"ucnctkfi"gv"eqfg"CRG0 L'identification du salarié Pqo"gv"rtfipqo"fw"ucnctkfi"/"cftguug"fg"uqp"fqokekng"/"fcvg"f)gpvtfig"fw"ucnctkfi0 Pwofitq"fg"ufiewtkvfi"uqekcng"/"v{rg"fg"eqpvtcv0 L'identification du salarié par rapport aux organismes de recouvrement Pqo"gv"cftguug"fg"n)qticpkuog"fg"eqvkucvkqp0 Pwofitq"f)koocvtkewncvkqp"uqwu"ngswgn"ngu"eqvkucvkqpu"uqpv"xgtufigu" "n)WTUUCH0 L'identification de l'objet du bulletin Rfitkqfg"fg"tfihfitgpeg"fw"dwnngvkp"fg"rckg"/"wpkvfi"oqpfivcktg"fg"rckgogpv"oqfg"gv"fcvg"fg rckgogpv"fw"ucncktg0 L'identification de la convention collective (le cas échéant) Pqo"qw"pwofitq"fg"nc"eqpxgpvkqp"eqnngevkxg."rqukvkqp."eqghhkekgpv"jkfitctejkswg"fw"ucnctkfi fcpu"nc"encuukhkecvkqp"rqwt"ng"rgtuqppgn"rgtocpgpv0 Gp"tgxcpejg."uk"n)gpvtgrtkug"pg"tgnflxg"f)cwewpg"eqpxgpvkqp."kn"hcwv"kpfkswgt"nc"tfihfitgpeg"cw eqfg"fw"vtcxckn"rqwt"ngu"fkurqukvkqpu"tgncvkxgu" "nc"fwtfig"fgu"eqpifiu"rc{fiu"fw"ucnctkfi"gv" nc"fwtfig"fw"ffinck"fg"rtficxku"gp"ecu"fg"eguucvkqp"fg"nc"tgncvkqp"fg"vtcxckn0 Le libellé Ng"oqpvcpv"fw"ucncktg"dtwv."ng"oqpvcpv"fg"nc"Eqpvtkdwvkqp"Uqekcng"Ifipfitcnkufig"*EUI+"gv"fg nc"Eqpvtkdwvkqp"rqwt"ng"Tgodqwtugogpv"fg"nc"Fgvvg"Uqekcng"*ETFU+0 Nc"pcvwtg"gv"ng"oqpvcpv"fgu"eqvkucvkqpu"ucnctkcngu"gv"rcvtqpcngu0"Gnngu"fqkxgpv"‒vtg"kpuetkvgu fcpu"fgwz"eqnqppgu"fkhhfitgpvgu"gv"rtfiekugt"ejcewpg"nc"pcvwtg."ng"vcwz."ng"oqpvcpv"fg"nc dcug"fg"ecnewn"gv"egnwk"fg"nc"eqvkucvkqp0"Vqwvg"tgvgpwg"uwt"ucncktg"pgv"fqkv"crrctc vtg *ceqorvg."uckukg."gve0+0 Ng"oqpvcpv"fw"ucncktg"pgv"rgt›w"rct"ng"ucnctkfi0 Les heures travaillées ou le nombre de cachets versés Ng"pqodtg"f)jgwtgu"fg"vtcxckn"fqkv"‒vtg"kpfkswfi"gv"kn"hcwv"fkuvkpiwgt"gu"$jgwtgu"pqtocngu$ fgu"$jgwtgu"uwrrnfiogpvcktgu$"gv"fgu"vcwz"eqttgurqpfcpvu0 Les droits du salarié Fqkv"hkiwtgt"uwt"ng"dwnngvkp."nc"ogpvkqp"uwkxcpvg"<"$Fcpu"xqvtg"kpvfit‒v"gv"rqwt"xqwu"ckfgt" hcktg"xcnqkt"xqu"ftqkvu."eqpugtxg|"eg"dwnngvkp"fg"ucncktg"ucpu"nkokvcvkqp"fg"fwtfig$0 Jcwv"fg"rcig Remarques : Les artistes bénéficient d’une réduction des taux URSSAF Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg NÓctvkeng"3"fg"nÓctt‒vfi"fw"46"lcpxkgt"3;97."rtfixqkv"swg"ngu"eqvkucvkqpu"fgu"ctvkuvgu"fw urgevceng"uqpv"ecnewnfigu"rct"ejcswg"gornq{gwt."gp"crrnkswcpv"cwz"tfiowpfitcvkqpu"ngu"vcwz tfifwkvu"*92"'"fgu"vcwz"fg"ftqkv"eqoowp+0"Egu"vcwz"tfifwkvu"uqpv"tfiugtxfiu"cwz"ugwnu ctvkuvgu"ffihkpku" "nÓctvkeng"N0"9343/4"fw"Eqfg"fw"Vtcxckn"swgn"swg"uqkv"ngwt"oqfg"fg tfiowpfitcvkqp"gv"swÓknu"ckgpv"qw"pqp"fgu"gornq{gwtu"ownvkrngu0"Egvvg"pqvkqp"guv"korqtvcpvg ect"gnng"gzrnkswg"gp"rctvkg"nc"fkhhfitgpeg"fg"ejctigu"uqekcngu"fwgu"gpvtg"ctvkuvg"gv vgejpkekgpu"fw"urgevceng0 La réduction Fillon : non cumulable pour les artistes mais applicable aux techniciens Nc"tfifwevkqp"fkvg"Hknnqp"guv"wpg"tfifwevkqp"fgu"eqvkucvkqpu"rcvtqpcngu"fg"Ufiewtkvfi"Uqekcng0 Gnng"guv"fiicng"cw"rtqfwkv"fg"nc"tfiowpfitcvkqp"dtwvg"fw"ucnctkfi."rct"wp"eqghhkekgpv ffietqkuucpv"gp"hqpevkqp"fg"nc"tfiowpfitcvkqp"<"tfifwevkqp"?"tfiowpfitcvkqp"dtwvg"ogpuwgnng"z eqghhkekgpv0"Rqwt"ukornkhkgt."kn"hcwftc"ukorngogpv"tgvgpkt"swg"egvvg"tfifwevkqp"guv"fingxfig"rqwt wp"ucnctkfi"rc{fi"cw"UOKE"gv"fkokpwg"cw"hwt"gv" "oguwtg"swg"ng"vcwz"jqtcktg"rtqitguug. rqwt"fgxgpkt"pwnng"rqwt"wp"vcwz"jqtcktg"uwrfitkgwt" "3.82"z"ng"UOKE"uqkv"36.39"Ú"dtwv"rct jgwtg"cw"52"cxtkn"42320 Rqwt"rnwu"fg"tgpugkipgogpvu."xqwu"rqwxg|"eqpvcevgt nÓWTUUCH fg"xqvtg"ffirctvgogpv0 Le traitement de la paie des artistes et techniciens est complexe Pg"pfiinkig|"rcu"egv"curgev."uqkv"xqwu"fkurqug|"fgu"eqorfivgpegu"rqwt"xqwu"ncpegt"fcpu ng"vtckvgogpv"fg"nc"rckg"gv"nc"ffienctcvkqp"fgu"eqvkucvkqpu"uqekcngu."uqkv"pqwu"xqwu tgeqoocpfqpu"xkxgogpv"fÓgzvgtpcnkugt"egvvg"hqpevkqp0 Jcwv"fg"rcig Dwnngvkp"fg"rckg"ctvkuvg"ftcocvkswg"/"RFH"*4208: Mq+ Dwnngvkp"fg"rckg"vgejpkekgp"/"RFH"*42076 Mq+ Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Iwkfg"vgejpkswg"<"Qticpkucvgwt"@"Eqpvtcevwcnkucvkqp"@"Gpicigogpv"fktgev"fgu"ctvkuvgu"gv fgu"vgejpkekgpu"@"Ng"IWUQ Le Guichet Unique du Spectacle Occasionnel (GUSO) Vqwv"gornq{gwt"fqpv"nÓcevkxkvfi"rtkpekrcng"pÓguv"rcu"nÓqticpkucvkqp."nc"fkhhwukqp"qw"nc etficvkqp"fg"urgevceng"xkxcpv"fgxtc"wvknkugt"ng"Iwkejgv"Wpkswg"fw"Urgevceng Qeecukqppgn0 Le GUSO est un service de simplification administrative gratuit. Accès aux sous-titres : É"swk"u)cftguug"ng"IWUQ"A Eqoogpv"wvknkugt"ng"IWUQ"A Ng"IWUQ."swgnngu"eqpufiswgpegu"A A qui s’adresse le GUSO ? Ce dispositif est donc réservé : É"vqwvg"rgtuqppg"rj{ukswg"*rctvkewnkgt."eqoogt›cpv."rtqhguukqp"nkdfitcng000+"gv"vqwvg rgtuqppg"oqtcng"fg"ftqkv"rtkxfi"*cuuqekcvkqp."gpvtgrtkug."eqokvfi"f)gpvtgrtkug."j»vgnu. tguvcwtcpvu000+"qw"fg"ftqkv"rwdnke"*eqnngevkxkvfi"vgttkvqtkcng."fivcdnkuugogpv"rwdnke."ugtxkeg fg"n)¡vcv000+"swk"< p)qpv"rcu"rqwt"cevkxkvfi"rtkpekrcng,"qw"rqwt"qdlgv"n)gzrnqkvcvkqp"fg"nkgwz"fg"urgevcengu."fg rcteu"fg"nqkuktu"qw"f)cvvtcevkqpu."nc"rtqfwevkqp"qw"nc"fkhhwukqp"fg"urgevcengu. swk"gornqkgpv"uqwu"eqpvtcv" "fwtfig"ffivgtokpfig"fgu"ctvkuvgu"fw"urgevceng"*ctvkeng"N 9343/4"fw"Eqfg"fw"Vtcxckn+"qw"fgu"vgejpkekgpu"swk"eqpeqwtgpv"cw"urgevceng"xkxcpv0 * Pour définir le champ d’application, le GUSO s’appuie sur l’activité principale déterminée notamment par l’octroi du code APE/NAF. Rappel : Nc"nkokvg"fg"8"tgrtfiugpvcvkqpu"rct"cp"pÓguv"rcu"wp"etkvfltg"swk"rgtogv"fg"ffivgtokpgt"ng ejcor"fÓcrrnkecvkqp"fw"IWUQ0 NÓwvknkucvkqp"fw"IWUQ"pg"fkurgpug"rcu"nÓqticpkucvgwt"fg"hcktg"wpg"fgocpfg"fg"nkegpeg fÓgpvtgrtgpgwt"fg"urgevceng"uÓkn"ffircuug"ngu"8"tgrtfiugpvcvkqpu"rct"cppfig"ekxkng"rqwt nguswgnngu"fgu"ctvkuvgu"qpv"fivfi"tfiowpfitfiu0 Jcwv"fg"rcig Comment utiliser le GUSO ? Pqwu"xqwu"tgeqoocpfqpu"fg"xqwu"tgpftg"uwt"ng"ukvg"fw"IWUQ"< yyy0iwuq0eqo0ht0"Xqwu rqwttg|"{"cfjfitgt"gv"ckpuk"qdvgpkt"xqvtg"kfgpvkhkcpv"gv"oqv"fg"rcuug"fÓceeflu"cw"ukvg"gv"fqpe cwz"ffienctcvkqpu"fgu"ctvkuvgu"gv1qw"vgejpkekgpu0 Eg"fqewogpv"rtqxkgpv"fw"ukvg"Kpvgtpgv jvvr<11yyy0qticpkucvgwt/urgevceng0qti eqr{tkijv"Cigpeg"ewnvwtgnng"f)Cnuceg Les éléments à déclarer en ligne sont les suivants : La DPAE *Ffienctcvkqp"Rtficncdng"É"nÓGodcwejg+" "cftguugt"cxcpv"ng"ffidwv"f)gzfiewvkqp"fw eqpvtcv"fg"vtcxckn0 Le formulaire unique et simplifié "cftguugt"cw"IWUQ"fcpu"ngu"swkp|g"lqwtu"uwkxcpv"nc hkp"fw"eqpvtcv"fg"vtcxckn"ceeqorcipfi"fw"tflingogpv"fgu"eqvkucvkqpu"uqekcngu0 Jcwv"fg"rcig Le GUSO, quelles conséquences ? It¤eg" "wp"hqtowncktg"wpkswg"gv"ukornkhkfi"gp"nkipg"*qw"rcrkgt+. vous réalisez simultanément : ng"eqpvtcv"fg"vtcxckn. nc"ffienctcvkqp"fg"n)gpugodng"fgu"eqvkucvkqpu"gv"eqpvtkdwvkqpu"fwgu"cw"vkvtg"fg"n)gornqk"gv"ng rckgogpv"inqdcn. nc"ffienctcvkqp"cppwgnng"fgu"fqppfigu"uqekcngu. n)cvvguvcvkqp"f)gornqk"fguvkpfig" "R»ng"Gornqk. ng"egtvkhkecv"f)gornqk"fguvkpfi"cwz"Eqpifiu"Urgevcengu. nc"Ffienctcvkqp"Rtficncdng"É"n)Godcwejg."FRCG"*kortkofi"urfiekhkswg+0 Rct"cknngwtu."eg"hqtowncktg"IWUQ"rgtogv"fg remplir en une seule fois l’ensemble des obligations légales auprès des organismes de protection sociale : nÓCHFCU"rqwt"nc"hqtocvkqp"rtqhguukqppgnng. n)Wpfifke"rqwt"nÓcuuwtcpeg"ej»ocig. 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