La réforme du régime des artistes-auteurs, on fait le point


Actualités / vendredi, décembre 4th, 2020

En cours depuis plusieurs années, la réforme du régime des artistes-auteurs est enfin mise en place. Depuis le 1er janvier 2020, les artistes-auteurs indépendants assujettis à ce régime doivent changer leurs habitudes administratives.

Faisons le point sur ce qui a changé.

  • Les déclarations de revenus et le paiement des cotisations à faire auprès de l’URSSAF Limousin

Depuis 1er janvier 2020, la Maison des Artistes (MDA) et l’Agessa ne sont plus responsables de la collecte des cotisations sociales des artistes auteur. C’est maintenant l’URSSAF LIMOUSIN qui a en charge cette mission.

Mais alors comment déclarer vos revenus et payer vos cotisations sociales avec ce nouveau système ?

Rappel les artistes-auteurs peuvent déclarer leurs revenus de deux façons : en Bénéfices Non Commerciaux (BNC) ou en Traitements et Salaires (TS). La déclaration en BNC est le régime par défaut. Les artistes-auteurs concernés doivent verser eux-mêmes leurs cotisations sociales à l’URSSAF chaque trimestre. 

Si votre chiffre d’affaires hors taxes annuel est inférieur à 70 000€, vous avez droit au régime spécial “micro-BNC”, dans lequel vous bénéficiez d’un abattement automatique de 34% (c’est à dire que votre revenu imposable correspond à votre chiffre d’affaires diminué de 34%). Sinon, vous appartenez au régime de la “déclaration contrôlée”, dans lequel vous pouvez déduire vos frais réels ou professionnels de votre bénéfice imposable.
 
La déclaration en Traitement et Salaires est un régime dérogatoire. L’auteur peut choisir cette déclaration pour tous les droits perçus indirectement, via un éditeur, un producteur, ou encore un Organisme de Gestion Collective (comme la SACEM pour les auteurs de musique, par exemple). C’est alors le diffuseur qui s’occupe du paiement des cotisations sociales. 

Déclarer ses revenus d’artiste-auteur en BNCSi vous déclarez en BNC, vous devez effectuer vos déclarations trimestrielles et annuelles vous-même auprès de l’URSSAF. Vous devez alors créer un compte sur le site dédié : www.artistes-auteurs.urssaf.fr.

Calendrier des dates d’exigibilité des cotisations :

  • Première échéance au 15 janvier 

  • Deuxième échéance au 15 avril 

  • Troisième échéance au 15 juillet

  • Dernière échéance au 15 octobre. 

En plus des déclarations trimestrielles, il est nécessaire de remplir en avril la déclaration de revenus annuelle sur le même espace.

Déclarer ses revenus d’artiste-auteur en TS. Si vous déclarez des revenus en TS, il n’est pas nécessaire de remplir une déclaration trimestrielle. Le diffuseur s’en charge.  Cependant, vous devez faire une votre déclaration annuelle de revenus auprès de l’URSSAF Limousin. en créant un espace sur www.artistes-auteurs.urssaf.fr

En 2021,  les cotisations du 1er et du 2e trimestre seront basées sur les revenus artistiques de l’année 2019, et celles du 3e et du 4e trimestre sur les revenus artistiques de l’année 2020.

  • La modification sur le précompte

Qu’est-ce que le précompte ? Avant la réforme, il s’agissait d’un prélèvement à la source opéré par l’administration fiscale sur les ventes de tous les artistes-auteurs, le solde restant à régler lors des appels trimestriels à cotisations. 

Maintenant, les artistes-auteurs qui déclarent en BNC peuvent être dispensés de précompte. Seulement les artistes en TS sont encore soumis au précompte, tout en sachant que la gestion effective du précompte appartient au diffuseur. 

Attention, les artistes-auteurs qui ont opté pour le régime des BNC malgré la présence d’un diffuseur doivent fournir à celui-ci une attestation de dispense de précompte. Le certificat administratif d’immatriculation fourni par l’URSSAF Limousin vaut dispense de précompte jusqu’au 31 décembre 2021. L’URSSAF mettra en place un certificat administratif au-delà de cette date. 

  • Une modification des rôles de la Maison des Artistes et de l’Agessa

L’URSSAF Limousin a désormais en charge les fonctions autrefois assurées par la MDA (pour les arts graphiques et plastiques) et l’Agessa (pour tous les autres métiers artistiques).

Le numéro d’ordre MDA ou Agessa disparaît. Depuis le 1er janvier 2019, il est remplacé par le numéro de Sécurité sociale (pour la couverture sociale) ou par le numéro SIRET (pour la facturation).

  • Compensation de la hausse de la CSG par une réduction des cotisations vieillesses

Afin de compenser la hausse de la contribution sociale généralisée (CSG) intervenue au 1er janvier 2018, les artistes-auteurs bénéficient à partir du 1er janvier 2020 d’une prise en charge par l’État d’une fraction de leurs cotisations vieillesse de base. En d’autres termes, cela concerne l’intégralité de la cotisation vieillesse déplafonnée, et 0,75% de la cotisation vieillesse plafonnée.

  • L’affiliation dès 1€ de revenus

Depuis janvier 2019, les revenus artistiques permettent une affiliation au régime des artistes-auteurs dès le 1er euro. Avant la réforme, les artistes-auteurs dont le revenu n’atteignait pas un certain plancher étaient “assujettis”, et non pas affiliés.Maintenant, tous les artistes-auteurs peuvent désormais obtenir un remboursement de leurs frais de santé dès le 1er euro de revenu.

Par contre, l’ouverture des droits aux indemnités journalières pour maladie et la validation de trimestres de retraite restent liées au niveau de revenu, que l’on soit assujetti ou affilié. Seuls les artiste-auteurs qui déclarent un revenu brut supérieur ou égal à 9 027 € annuel peuvent bénéficier d’indemnités maladie ou maternité/paternité. Pour la retraite, il faut atteindre un revenu dr 1505€ annuel en 2019, pour valider un trimestre.

  • La prise en compte des revenus accessoires par la Sécurité sociale pour tous les auteurs 

En tant qu’artiste-auteur, il est possible de toucher des revenus dits “accessoires”. C’est à dire toutes les sommes gagnées dans le cadre d’activités périphériques à l’œuvre :  des cours donnés dans votre atelier, la participation à des conférences, etc.

Avant la réforme, seuls les auteurs “affiliés” pouvaient comptabiliser leurs revenus accessoires dans le calcul de leur couverture sociale. Les “assujettis” n’y étaient pas autorisés. Aujourd’hui, avec l’affiliation dès 1 euro, tous les artistes-auteurs peuvent faire valoir ces revenus auprès de la Sécurité sociale, et ainsi atteindre plus rapidement les seuils qui ouvrent le droit à la couverture sociale. 

Attention, les revenus “accessoires” pris en compte par la Sécurité sociale sont toutefois plafonnés à 80% de 900 fois le SMIC horaire sur une année.

Maintenant vous devriez y voir un peu plus clair sur la reforme des droit d’auteurs et si c’est encore flou pour vous, contactez-nous.

 

 

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