Declarations 2023

Every year, professionals residing in France must fulfill two major reporting obligations:

1. the tax return (income tax):
The purpose of this is to inform the tax authorities of the amount of your taxable income, on which your income tax is based.
Taxes finance, among other things, the operation of French public services.

The declaration platform is located on the Ministry of the Economy website www.impots.gouv.fr
This year, the platform will open on April 13.

You can then go to your personal space and check the information that has been pre-filled by the tax authorities. If necessary, you can complete and/or correct the form before the following dates, which vary according to your department number:
- Thursday May 25 at 23:59 for departments 01 to 19
- June 1 at 23:59 for departments 20 to 54
- June 8 at 23:59 for departments 55 to 976

NB: If you don't have Internet access, you can contact your local tax office and ask for a paper version of your pre-filled tax return to be sent to you by post.

2. the social declaration (social security contributions)
The purpose of this declaration is to transmit to URSSAF the amount of your tax base, on which your social security contributions are based.
Social security charges finance your social protection system (sickness, maternity, disability, death, family allowances, retirement... )

- For authors, the declaration platform is www.artistes-auteurs.urssaf.fr. The campaign will run from May 11 to June 11.
- For self-employed entrepreneurs, the declaration is not annual but quarterly (or monthly), and is made on the www.autoentrepreneur.urssaf.fr website.
- For artisans, the social declaration is now coupled with the tax declaration: the income you declare on impots.gouv.fr is also taken into account when calculating your social contributions. If you'd like to find out more about the single social and tax declaration, visit https://www.impots.gouv.fr/particulier/je-suis-travailleur-independant-je-depose-uneune-seule-declaration-fiscale-et-sociale-de

3. And, for authors, the IRCEC declaration
The purpose of this declaration is to inform your supplementary pension organization, IRCEC, of your social security base, as well as your contribution options, if any.
In this way, IRCEC will be able to call up your supplementary pension contributions in 2 stages (summer and last quarter).

The compulsory supplementary pension contribution, RAAP, enables you to acquire pension rights to supplement your basic pension (from the CNAV). As its name suggests, this contribution is compulsory as soon as the social security base reaches the affiliation threshold: 9513 euros.

As a reminder, your social security base is made up of :

• the gross amount of copyrights acquired last year, when these are treated as wages and salaries for tax purposes,
• the amount of income taxable as non-commercial profits (sales - actual expenses) plus 15%,
• or, if you opt to declare your income as micro-commercial profits, your social security base is calculated according to the following formula: (sales - 34%) + 15%.

The full amount of your "social security base" is taken into account when calculating your contributions, as soon as you have reached :

• 9,513 euros (RAAP affiliation threshold) ;
• and up to 131,976 euros (3 times the annual Social Security ceiling).

The RAAP contribution rate is 8% of your social security base, but you can opt for a reduced rate of 4% if your social security base does not exceed 28,539 euros.

If your social security base is below the threshold, you can make voluntary contributions if you have reached the threshold and contributed to the RAAP at least once in the previous 4 years. In this case, the amount of the voluntary contribution is either 4% or 8% of the threshold: 380.52 euros or 761.04 euros (4 or 8% x 9,513 euros).

The RAAP 2023 pre-application campaign will run from April 19 to June 11. Artists and authors known to Ircec will receive a mailing inviting them to log on to their members' space. Those who have not yet created their Ircec private space will receive a RAAP 2023 pre-call letter in postal format.

We will be happy to answer any questions you may have about your declarations. Don't hesitate to send us an e-mail.

Stéphanie de Roquefeuil