What is the “PUMa” and the associated tax?
From January 1st, 2016, the “Protection Universelle Maladie (PUMa)” scheme has covered the health costs (sickness, maternity) of French tax residents. To finance this social protection, a contribution has been introduced: the “PUMa” tax, or “Cotisation Subsidiaire Maladie (CSM)”.
In short, it applies to French residents who do not receive enough income subject to social security contributions.
Who is concerned by the “PUMa” tax or “CSM”?
Persons meeting the following cumulative conditions are liable to pay CSM to URSSAF*:
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1st condition:
Receiving income from employment of less than 20% of the “Plafond de la Sécurité Sociale” (or “PASS”) for year N, i.e. €9,273.60 for 2024, recovered in 2025 (at the level of the tax household).
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2nd condition:
Receiving income from assets representing at least 50% of the PASS, i.e. €23,184 for the year 2024, recovered in November 2025.
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3rd condition:
Not receiving a retirement or invalidity pension, or unemployment benefit for the year in question (at the level of the tax household).
*French social security body responsible for collecting and redistributing the contributions needed to finance the French social model.
Special cases
- Cross-border commuters living in France and working in Switzerland who have opted to be affiliated to the French health insurance scheme.
- Non-residents who benefit from compulsory coverage of their healthcare costs under the PUMa scheme are liable to pay a contribution of 5.50% on earned income (4.75% for civil servants).
Calculation of the “Cotisation Subsidiaire Maladie (CSM)”
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Property income
Income from the rental of built or unbuilt property for residential or business purposes.
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Income from investments
This includes surrenders on life insurance policies, interest, dividends, and capital gains on the sale of shares.
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Capital gains on property and securities
Realised on the sale of property or securities.
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Non-professional industrial and commercial profits
For example, LMNP income.
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Non-professional non-commercial profits
Income used to calculate reference tax income.
This income is considered when calculating the CSM, provided that it exceeds 50% of the “PASS (Plafond de la Sécurité Sociale)” and is less than 8 times this same “PASS”.
CSM calculation formula
The contribution rate is set at 6.50%.
6.5% × (A-0.5 × PASS) × [1-R/ (0.2 × PASS)]
A = amount of income from assets (property income, income from transferable securities, etc.) up to a limit of 8 “PASS”
R = amount of income from professional activities.
Recovery
Annual recovery by URSSAF.
Possibility of deferred payment, automatic lump-sum taxation, penalties for late payment (5% surcharge + 0.2% per month of delay).
Can the “PUMa” tax be avoided?
Understanding the “PUMa” and calculating the associated tax is complex. It requires the intervention of a professional experienced in the exercise. At COGEP, our experts analyse your situation before offering you personalised support.
