{"id":11969,"date":"2020-12-28T12:00:00","date_gmt":"2020-12-28T11:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2020\/12\/28\/demarches-aupres-du-guso-la-dematerialisation-est-obligatoire\/"},"modified":"2021-02-04T12:02:14","modified_gmt":"2021-02-04T11:02:14","slug":"demarches-aupres-du-guso-la-dematerialisation-est-obligatoire","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2020\/12\/28\/demarches-aupres-du-guso-la-dematerialisation-est-obligatoire\/","title":{"rendered":"D\u00e9marches aupr\u00e8s du Guso\u00a0: la d\u00e9mat\u00e9rialisation est obligatoire"},"content":{"rendered":"<p>Dans un souci de simplification, l\u2019association qui organise des spectacles vivants de mani\u00e8re occasionnelle doit effectuer toutes les d\u00e9marches li\u00e9es \u00e0 l\u2019embauche des artistes et des techniciens du spectacle via une seule d\u00e9claration aupr\u00e8s du <a href=\"https:\/\/www.guso.fr\" target=\"_blank\" class=\"target-blank\" rel=\"noopener\">Guichet unique du spectacle occasionnel<\/a> (Guso).<\/p>\n<p>Ce guichet permet \u00e9galement de payer les cotisations et contributions sociales dues sur les r\u00e9mun\u00e9rations de ces salari\u00e9s et d\u2019effectuer le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Important :<\/span> ce guichet n\u2019est pas accessible aux associations dont l\u2019activit\u00e9 principale est l\u2019organisation de spectacles vivants.<\/p>\n<p>\u00c0 compter du\u00a01<sup>er<\/sup>\u00a0janvier\u00a02021, les associations doivent r\u00e9aliser toutes les d\u00e9marches aupr\u00e8s du Guso de mani\u00e8re d\u00e9mat\u00e9rialis\u00e9e via leur <a href=\"https:\/\/www.guso.fr\/webguso\/authentification\/employeur\" target=\"_blank\" class=\"target-blank\" rel=\"noopener\">espace employeur<\/a>.<\/p>\n<p>Ne pas respecter cette obligation entra\u00eene l\u2019application d\u2019une sanction s\u2019\u00e9levant \u00e0\u00a00,2\u00a0% des sommes dont la d\u00e9claration ou le paiement ont \u00e9t\u00e9 effectu\u00e9es par une voie autre qu\u2019\u00e9lectronique.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> sont dispens\u00e9es de ces d\u00e9marches d\u00e9mat\u00e9rialis\u00e9es uniquement les personnes ne disposant pas d\u2019un acc\u00e8s internet.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/article_jo\/JORFARTI000042665424\" class=\"target-blank\"><br \/>\n               Art.\u00a030, loi n\u00b0\u00a02020-1576 du 14\u00a0d\u00e9cembre\u00a02020, JO du\u00a015<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2020<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 compter du\u00a01\u00a0janvier\u00a02021, l\u2019association qui embauche occasionnellement des intermittents du spectacle doit effectuer toutes les d\u00e9marches aupr\u00e8s du Guso de mani\u00e8re d\u00e9mat\u00e9rialis\u00e9e.<\/p>\n","protected":false},"author":5,"featured_media":11970,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[],"class_list":["post-11969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/11969"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=11969"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/11969\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/11970"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=11969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=11969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=11969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}