As you may have heard the French State
has changed the rules regarding contributions to Health Care as
of 2016 and relating to payments from 2018 onwards.
As is the nature of these things the
rules are quite detailed. I give below the new arrangements with
some examples, but as always if you have any problems or require
clarification in respect of your particular situation please contact
part of the implementation of Universal Health
Protection (PUMa), the Social Security law for 2016 states that
any beneficiary of the French health care scheme must contribute
to the financing of health insurance through the payment of a "subsidiary
contribution". The amount is dependent on an individual’s
situation and resources.Many of you would have received standard
letters about this at the end of November 2017 stating that this
new ‘payment’ could apply to you and that you would
receive a further letter with a payment request in December 2017
which again many of you would have received of late . Replacing
the basic Universal Health Coverage (CMU) cover came into effect
on January 1, 2016. It applies to everyone (regardless of their
nationality) who work or reside in France in a “stable &
permanent manner.” It guarantees that by paying into the system,
French health insurance will continue to pay for health costs of
This charge replaces the CMU scheme
and is annual, per person and not per household or ‘Foyer
Fiscal’ It covers a period of 12 months from 1 January to
31 December of the calendar year. It is due from the date of affiliation
to the General Health Care system (now PUMa)
and ceases to be due the day after the end of the affiliation, i.e.
if you left France.
Cotisation Subsidiaire Maladie covers people in France with low
incomes BUT who have sufficient income from capital (over 25% of
the PASS - Plafond Annuel de la Securité Sociale which was
3862.00 € per month € for 2016).
Specifically, concerning people meeting
the following criteria:• Residing in France in a stable and
regular way• If the Income from a professional activity (employed
or self employed) of the “main person of the household”
(usually the husband) and their spouse, partner or PACS partner
is less than 10% of the PASS (in respect of the calendar year for
which the contribution is due), i.e. 3 862 € per month
in 2016.• The insured person and his / her spouse or PACS
partner do not receive any other income: retirement pension, pension,
unemployment benefit, for the year for which the contribution is
Who are not concerned with this contribution?
• People who do not meet the
• Pupils and students in education.
• Swiss Border residents living in France and engaged in
a professional activity in Switzerland or receiving a pension
of Swiss origin who have opted not to be covered by health insurance
in Switzerland and are therefore affiliated to health insurance
in France. They already owe a specific contribution
The amount to pay: The amount of the
CSM payment is 8% of your taxable income, in respect of the following
Rental or property income.
Investment and Capital income.
Gains from investment portfolios.
BIC/BNC self employment income (micro entrepreneurs and auto entrepreneurs).
To calculate the base rate, these incomes
benefit from a reduction of 25% of the PASS, which is 9 654.00 €
for 2016 before the amount to pay is calculated.
Concerning income derived from a self
employed activity in France, a progressive scale is applied depending
upon whether you have received income between 5 or 10% of the PASS,
being 1 931.00 € and 3 862.00 € in 2016.
Mr Smith’s income is less than
5% of the PASS, in 2016.
Mr Smith receives € 1,430 as
an auto entrepreneur and € 15,660 in rental income in 2016.His
income from his auto entrepreneur activity is less than 5% of
the PASS, his rental income is greater than 25% of the PASS.The
annual amount of the CSM charge will be: 8% X (15,660 - 9,654)
= 480,50 €.The contribution will be calculated and called
Mrs Wallace has self employed income
from her auto entrepreneur which is between 5% and 10% of the
PASS in 2016Mrs Wallace receives € 2,500 from her business
income and € 15,660 from dividends.
Her activity income is between 5 and 10% of the PASS and her capital
income is greater than 25% of the PASS.The annual amount of the
contribution is: 8% x (15,660 - 9,654) × 2 × (1 -
2,500 / 3,862) = 338.80 €.The contribution will be calculated
and called in 2017.
When a person registers as a beneficiary
of the PUMa health scheme during the year, the amount of the contribution
to pay is calculated on a pro rata basis according to the number
of months during which it is covered by the French health insurance.