Sources: Articles L.7222 to L.7228, Labour Code, Articles L.133 to L.133-9-9-6 code Social Security, DSS/5C/DMDTS/2009/252 Interministerial Circular of August 5, 2009. Author: Alain PLANE, Lawyer, Former Joint Commissioner to the ASSEDIC Southwest.
1 / The use GUSO The use GUSO, OWNERS performing occasional mandatory since 1 January 2004. The e GUSO device is a simplification of administrative procedures open to all non-professional performing arts, and without limiting the number of performances held
* * WARNING:
It is good to recall here that these non-professionals, once they exceed the limit of six performances (1) year, should the regulatory perspective, be a licensed contractor to show for their activities, the stop is only a means of simplifying administrative procedures.
(1) This notion is understood strictly in the sense of representation in one place at one time and for a performance.
The GUSO thus relates:
Any person (individual, business, professional ...) and any legal person of private law (association, festival committee, company, works council, hotels, restaurants, etc ...) or public (local authority, establishment public service of the state.) that:
a / N has not principal activity or purpose operation of entertainment venues, amusement parks or amusement, production or broadcast shows;
b / Uses under fixed term contracts of performers (Article L 7121-2 of the Labour Code) or technicians contributing to performing arts .
This device also serves groups of amateur artists using volunteers six times a year at most, one or more performers receiving remuneration.
The GUSO, can accomplish in one go and from one agency all the formalities required for hiring an employee show that he would perform intermittent normally from the six separate agencies: The
- AFDAS (OCPA) for vocational training,
- the CNCS (National Center for Film-recovery Performance) for unemployment insurance,
- AUDIENS to pension fund and foresight,
- Caisse des Spectacles Leaves for paid holidays,
- The MBC (Medical Center of trading) for the service of health,
- URSSAF for social security.
2 / Operation of GUSO:
Through a special form (Declaration unique and simplified) available from the GUSO (see GUSO practice) the employer meets its obligations declarative and contributory. This procedure can be performed on paper or online.
- The first part of the form allows for the declaration prior to employment not later than the last business day prior to hiring.
- The second part contains 4 identical sheets completed at the time of delivery by the employer and signed by the employee
- The top copy will be sent to GUSO, accompanied by payment in the amount of contributions and contributions Social on behalf of all social organizations mentioned above.
- The second is given to the employee, it shall certify the employer. An employee with a copy to the Fund shows leave to enforce his rights. This copy is employment certificate.
- The third is retained by the employee, it is contract work. This is optional, the parties can conclude a separate employment contract .)
- The fourth is retained by the employer.
Each month, the GUSO sent to the employee, proof of monthly employment report is wages.
To help associations to use this simplified arrangement, a helpline (see GUSO in practice) allows a simple call:
- get her Registration at One-Stop Shop
- know the calculation and amount of contributions payable and contributions based on remuneration paid to employees (the association employer must simply reproduce that amount on his statement and therefore did not proceed itself to the calculation of payroll)
- where appropriate, to obtain the declaration forms sent in contributions.
3 / GUSO in practice:
- Address: TSA 20134 to 69942 LYON CEDEX 20
- Tel: AZUR Number 0810863 342 (local call rate)
- Hours helpline: Monday to Friday from 9h to 17h
- Fax: 04.50.33.94.50
