French Cinema and Moving Image Code
In forceThe coefficients applicable to works in the fiction genre are determined as follows:
I. - The works are divided into two groups:
1° First group: works whose French hourly expenditure is equal to or greater than €460,000;
2° Second group: works whose French hourly expenditure is less than €460,000 and equal to or greater than €60,000.
II. - The coefficients applied to the duration of the works are as follows:
1° First group: 3;
2° Second group: the coefficient varies between 3 and 0.5 in proportion to the amount of French hourly expenditure. This coefficient is rounded to four decimal places.
III. - For series, the coefficients provided for in II are reduced by :
- 20% for the number of minutes produced greater than 2,500 and less than or equal to 5,000;
- 30% for the number of minutes produced greater than 5,000 and less than or equal to 7,500;
- 40% for the number of minutes produced greater than 7,500 and less than or equal to 10,000;
- 50% for the number of minutes produced greater than 10,000.
IV. - For series in the first group mentioned in I, the applicable coefficient is increased by 25% for the first 600 minutes produced when:
1° Each episode lasts between 45 and 52 minutes;
2° The works are the subject of a pre-purchase or co-production contract with a television service publisher for the production of a number of episodes corresponding to a minimum duration of 300 minutes.
V. - The amount of each performer's remuneration and social security contributions is taken into account up to a maximum of 10% of the French hourly expenditure.
