The tax classification of rights paid
The tax qualification of rights varies according to the nature of the rights paid.
So are qualified as No Commercial Profits, the following rights:
- Remuneration for audiovisual and audio private copying
- Equitable remuneration
- Rights from the L 212-7 agreement
The rights resulting from the following agreements are qualified as salaries and wages:
- Cinema agreements
- Collective television agreements:
- Terrestrial rebroadcast
- Video on demand
- Full and simultaneous distribution cable
Social contributions :
Rights paid and described as wages and salaries are subject to social security contributions: Urssaf (Organizations for the payment of social security and family benefit contributions), unemployment pension, retirement pension…
These social contributions are pre-empted by the Adami to be transferred to the Urssaf and competent funds.
Rights paid to persons residing in France for tax purposes, classified as income from property and taxed in Non-Commercial Profit, are subject to CSG CRDS at a rate of 15.5%. These are the remuneration for private copying, fair remuneration and rights resulting from the L 212-7 agreement.
Sums qualified as wages are subject to a CSG-CRDS rate of 8%. Conversely, sums paid by Adami to residents abroad are not subject to CSG CRDS.
These contributions are deducted by Adami to be donated to the Urssaf (Organizations for the payment of social security and family benefit contributions) depending on whether it is heritage income or wages.