French Supreme Court, Second Civil Chamber, 3 September 2026, No. 23-15.108, published in the Bulletin
In a judgment of 3 September 2026, the French Supreme Court clarified that providing a voice-over for a trailer or advertisement is not sufficient to constitute a performance by a performer. The courts must determine whether the performance forms part of an artistic event and draws on the performer’s personal talent.
This is not a new issue. The French Supreme Court had already ruled on the status of RFI presenters and hosts who claimed to qualify as performers. It upheld the lower courts’ finding that they did not have performer status because they merely introduced programmes, guests or segments for informational purposes, without any genuine personal interpretation (French Supreme Court, Second Civil Chamber, 9 July 2015, No. 14-19.114).
Following on from this case law, the judgment of 3 September 2026 reiterates that the mere use of one’s voice is not sufficient to claim performer status.
The issue in this case was far from theoretical. Following an audit, URSSAF challenged a company’s application of the reduced social security contribution rate available to performers in respect of employees who recorded voice-overs for trailers and advertising messages broadcast on television channels. The reassessment also concerned the specific flat-rate deduction for professional expenses, eligibility for which depended on the same classification.
The Court of Appeal had set aside this part of the reassessment. It held that the services at issue did not, by their nature, preclude personal interpretation and that, through their vocal work, the employees engaged in a form of acting. It therefore concluded that they could be regarded as performers.
The French Supreme Court overturned this reasoning. It reiterated that the list of categories of performers set out in Article L. 7121-2 of the French Labour Code is not exhaustive. However, such classification requires the individual to participate in an artistic event intended to be presented to the public and to make a contribution drawing on their personal talent.
In other words, it is not enough for a performance to involve an element of interpretation. It must also be specifically determined whether it satisfies the criteria for classification as an artistic activity within the meaning of the French Labour Code.
The Court therefore does not rule out the possibility that a voice-over artist may qualify as a performer. It simply reiterates that this classification depends neither on the job title nor solely on the fact that the work involves a vocal performance.
