The hypothesis of cognitive capitalism and the re-examination of the notion of productive labor lead to a radical reform of the distribution of wealth. A Guaranteed Social Income (GSI) scheme is the keystone of such reform, which is why it is often criticized, especially in terms of its financial feasibility. Because there are close links between feasibility and the economic foundations of the GSI (i.e., its grounding in a new definition of productive labor) we think that the GSI cannot be considered as a secondary income as it is the case for most of the propositions of basic income. For us the GSI must be considered as a new form of primary income without redistributive justification. It conditioned the profound reform of the system of transfers and taxation required by the establishment of the GSI.