Artist-author affiliation moves to Urssaf; starter base cut to 150x SMIC

Affiliation to the artistes-auteurs social-security scheme, and policing of its scope, pass from the accredited association to the recovery organism designated by the director of the Agence centrale des organismes de sécurité sociale, the Urssaf network.Legifrance That organism requests supporting documents, informs the artist-author of the affiliation conditions and benefits, decides within two months of the first précompte — or of the single business-formalities body's creation request for declarants taxed on bénéfices non commerciaux — and ends affiliation, preserving accrued benefit rights, in four cases: income outside article R. 382-1 activities, five successive years with neither artistic income nor receipts, three successive years of ex officio assessment without regularised declarations, or definitive cessation of activity. Refusals and terminations are pronounced by the recovery organism and notified to the artist-author and to the caisse primaire of their domicile; termination takes effect on notification.

Preliminary appeals go to that organism's director within two months of notification. The director decides within two months of receiving the complaint, after the opinion of the professional commission where the claimant has asked the commission's president for an opinion within the appeal time limit. The commission holds two artist-author representatives per branch designated for three years by the accredited association's board plus two non-voting government commissioners. It advises on whether the claimant's activities fall within articles L. 112-2 or L. 112-3 of the Code de la propriété intellectuelle, votes by majority of members present, and referral interrupts the article R. 142-6 time limit.

Quarterly provisional payments for artists outside précompte stay based on avant-dernière année income, but the notional base for the first two years of activity falls from 600 times to 150 times the hourly salaire minimum interprofessionnel de croissance in force on 1 January of the year concernedLegifranceLegifrance. Artists who also earn salaries now receive the full refund of the below-ceiling old-age contribution on artistic income automatically, within four months of filing their income declaration, where their salary income reaches the article L. 241-3 ceilingLegifrance; below the ceiling they still claim it through the pre-filled declaration. Declarations become dematerialised, with a paper fallback for artists who tell the designated organism they cannot file online.

A single association is accredited.Legifrance Its board holds twenty artist-author representatives apportioned across the branches of article R. 382-1, one diffuser representative per branch, and two State representatives, with seats allocated by joint arrêté of the culture and social-security ministers. The association opines on draft legislation within twenty-one days, eleven in stated urgency; its board appoints a mediator for complaints first taken through the article L. 142-4 preliminary appeal with no litigation filed. The former action sociale becomes action sanitaire et sociale: the board sets the orientations, an organism designated under article L. 213-6 applies them through minister-approved rules, and the three-consecutive-year cap on relief now excepts old-age contributions for activity more than three years past. The decree's item 18° applies to activity periods after 1 January 2027Legifrance, the rest follows article 8 IV of the loi du 30 décembre 2025 de financement de la sécurité sociale pour 2026Legifrance, and the current agrément survives until the new one, at the latest until 31 December 2026Legifrance.

Legal basis: Décret n° 2026-897 du 24 septembre 2026 pris pour l'application des dispositions relatives à la sécurité sociale des artistes-auteurs.