IRCEC tax return: April 25 - September 30, 2024

Preliminary reminder: Artists and authors, IRCEC is the organization that manages your compulsory supplementary pension scheme. As soon as your income reaches the minimum threshold (900 SMIC horarie, i.e. just over 10,000 euros), you MUST pay your contributions to the scheme (RAAP). If you don't, you may be subject to enforced collection procedures. Note that you can also make additional contributions under certain conditions, as the RAAP can be considered an attractive financial investment.

From April 25, you will be able to make your social declaration to URSSAF-AA (basic pension, sickness, etc.) and IRCEC (compulsory supplementary pension). You can do this online in your personal space, where you can declare your artistic income for 2023. At RAAP, this step is essential to enable us to calculate the amount of contributions due for 2024 before the end of the year.

The IRCEC declaration campaign will end on September 30, 2024.

Advantages of the IRCEC declaration :

- You instantly know the amount of your IRCEC contribution.

- You can start paying it without waiting until the end of the year.

If you do not declare your social security base between April 25 and September 30

- The amount of the RAAP 2024 contribution will be calculated on the basis of information communicated to IRCEC by URSSAF-AA.

- This amount will be called in full in the last quarter of 2024.

In all cases, the RAAP 2024 annual contribution must be paid before December 31, 2024.

To find out more, visit the explanatory page on the IRCEC website.

2/ RAAP and/or RACL 2021 contributions: initiation of enforced recovery proceedings

On a completely different subject, we would like to inform you of the transmission to the bailiff of the files of members who have not paid their contributions to the RAAP and/or RACL for the year 2021.

These supplementary pension contributions therefore fall within the scope of what is known as the forced collection procedure. This referral to a bailiff follows a call for contributions sent by IRCEC in 2021, a reminder letter in 2022, a formal notice to pay letter in 2023, and a final notice letter before referral to a bailiff in January of this year.

We'd like to share with you the video (downloadable from our home page by clicking here) explaining the successive steps taken by the IRCEC to avoid this situation. Asking the IRCEC for a payment schedule at the first sign of trouble, for example, is an administrative act that can avoid many complications. It's also important to inform Social Security organizations, in real time, of any changes in your situation (change of postal or e-mail address, sick leave, etc.).

As a reminder, it is the compulsory nature of the contributions, and their payment by members, which ensures the validation of supplementary pension rights and guarantees artists a supplementary pension.