The Guso is a service intended for employers (associative or other) who employ occasionally one or more intermittents of the show.

This service allows them to complete all the formalities related to the hiring and employment of these employees online.

The Guso is a suite of online services that allows the employer to:

• Make the Pre-Employment Declaration (PED) and the Single Simplified Declaration (DUS)
• To pay all contributions to social protection bodies in a single payment

The Guso is for employers who meet the following 2 conditions:

• Not be principally engaged in or for the purpose of operating performance venues, amusement parks or amusement parks or of producing or broadcasting performances
• Make occasionally call in CSD: titleContent to one or more performers or technicians to perform a live performance.

If the employer organizes more than 6 presentations per year, he must have a live performance contractor's license.

A performance consists of a single performance given in a single place and at a specific time.

A series of shows given in the same day is equivalent to several performances.

The employer who wants to hire for the 1^re Once an artist or a performance technician must join the Guso on the dedicated site by means of its Siret number and its APE code (or Naf code).

Single window for the occasional show (Guso)

The employer must provide the benefit of the show he hires to the intermittent workers by means of one of the following collective agreements:

• National Collective Agreement of companies in the Private Live Performance Sector
• National Collective Agreement for Artistic and Cultural companies

He has to mention that in his statement.

A confirmation of membership, a Guso account number and a personalized access code to the employer area are provided by email.

From the employer area of the Guso website or using the simulator, the employer can estimate the cost of his show: gross salary of the employee, social contributions (employee and employer's share) and overall budget.

Single window for the occasional show (Guso)

Calculate social security contributions for hiring a casual live performance employee

From the employer area of the Guso site, the employer may make the following statements

• Pre-employment declaration (PACE) of its employee(s) with theUrssaf: titleContent. That statement may be made until two hours before the show.
• A single and simplified declaration (DUS) that has the value of an employment contract. This declaration allows an employee to be registered with the following 6 social protection bodies:
  
  1. Afdas (vocational training organization)
  2. Audien (supplementary pension and pension)
  3. Occupational Health Service (OHS)
  4. Fund for entertainment leave (paid leave)
  5. Unédic (Unemployment insurance)
  6. Urssaf (Social Security)

The DUS must be completed no later than 15 days which follow the end of the contract.

At the end of the process, the employer must print its single, simplified return:

• The 1^er slip is to be sent to Guso
• The 2^e and 3^e slips are to be given to the employee with his net salary
• The 4th^e sheet is to be kept by the employer association

The 4 slips must be co-signed by the representative of the employer association and by the intermittent of the show.

The contributions indicated at the end of the single and simplified return and the withholding tax on income must be paid spontaneously within 15 days of the termination date of the employment contract.

In the event of non-compliance with this time limit, late-payment increases shall be applied:

• 6% starting on 1^er day of delay and for a period of 3 months from the due date,
• 1% additional per month of delay from the end of that 3-month period

Payment is made exclusively by direct debit from the association's bank account.