What income is subject to social contributions?

Rights paid to persons residing in France for tax purposes, classified as income from property and taxed in Non-Commercial Profit, are subject to social contributions at a rate of 15.5%. These are the remuneration for private copying, equitable remuneration and rights resulting from the L 212-7 agreement.

Sums qualified as wages are subject to a social contributions rate of 8%. Conversely, sums paid by Adami to residents abroad are not subject to social contribution.

These contributions are deducted by Adami to be donated to the Organizations for the Collection of Social Security and Family Benefit Contributions depending on whether it is heritage income or wages.

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