According to a law passed last year (2011) in France
Models from the European Union/ EEA community can work as “independent contractors” “self employed”in France and will not have to pay the social security taxes “employer employee” related taxes in France. Models will need to provide documents of social security registration in resident country among other requirements.
Note: this is excluding French nationals and non EU /EEA nationals for the moment.
Speaking with treasurer of SYNAM the association of model agencies in France and representative of IMG models accounting Paris Mr. Thierry Bonneau the following has been confirmed.
- The law has passed to allow for models of the EU to work as independent contractors.
- This law will be valid for models that can prove that they do not have an employer employee relationship with the agency in France.
- The law is currently in “circular” stage thus awaiting specific requirements to what documents would be needed to support the adaptation of the laws.
- Models would most likely need to produce documents from the residence tax office in EU countries of residence that the model is an independent contractor and that the model will pay all taxes and social security fees in the country of residence.
- There is a possibility that the model would need to supply additional supporting letters from mother managers with regards to the models status as an independent contractor.
Some agencies have started to implement this law/option, but according to Thierry Bonneau it is better to wait till all requirements are clear so that models and agencies in France would not need to be be retroactively charged for the change of the relationship status between the model and agency as employer employee and other accounting considerations that need to be ironed out and clarified.
We have received information from a Dutch agency that they have started to implement this procedure with French partner agencies.
Mother Managers beware!
Most agencies in France calculate mother managers commissions in accordance to what has been agreed in the mother management commission agreement between manager and agency in France.
Therefore in many cases it is not that the agencies in France calculated wrong the base of the commission “gross” “net” “gross pais” or any other wording, agencies mostly calculate according to what has been agreed in the MCA (Manager Commission Agreement).
The current “tarif” table in France is confusing to most of us as well as to many the agents in France as well.
Commission calculations in general can be confusing world wide and even more in France.
We have set it on our agenda to find clarity for the issues of commission and taxes by sharing information with other model associations such as SYNAM in France, expert accountants, in addition to the share of information and feedback from our members community,
Kindly comment and inform opinions matter and helpful