Cotisation Subsidaire Maladie

It is that time of year again when many of  you will be receiving a letter from URSSAF about the annual CSM charge.

What is the Cotisation Subsidaire Maladie?

It is an annual social tax and is collect by URSSAF (Union de Recouvrement des Cotisations de Securite sociale et d’allocations familiales).

The amount to pay is calculated on the previous years tax return and payable by December.  The households income is used but it is the individual that is taxed which is different from many other French taxes.

Exemptions however, apply to the whole household if one member meets the criteria.

You are liable for this charge if:

·       You have no professional activity in France OR that you have a professional activity and do not earn enough from it which is 20% of the PASS (around 8,227 Euros)

·       That you have income from estate or investments

·       That you are NOT in receipt of a pension or unemployment benefit.

There is an allowance of 20,568 euros of the first amount of income received from capital

The rate is 6.5% after the allowance that is calculated on the remaining income but this can be subject to change if you are considered to have a somewhat luxurious lifestyle!

If it is not clear how to separate your income then the CSM is charged on a 50/50 split of the income

If you have a low level of paid income but a large income from capital then the CSM charge is calculated on this capital income unless you have earned over 8227 Euros

If you have received a charge for the CSM tax and do not understand the calculation please feel free to contact Your French Matters by email yfm17uk@gmail.com or call 07871196336 (Uk Mobile or Whats App)