Hi all
I have just received my UK State Pension and got an S1 form and a dependant S1 for my wife.
First question when making the relevant Tax declaration how do I pro rata it for when I qualify for the S1?
Secondly I see that the French CSG rates vary with Pension income with a zero rate to <17535 € for a couple and 3.8% for <22924 € for a couple. Does this mean if we have a pension income of 22000 € we pay 3.8% on all of it or only on the bit between 17535€ and 22000€
Regards
Nick
The latter. But if you only started receiving the pension in 2022 you will not declare it until April/May 2023 and the ceilings are revised annually
I do not understand the question about pro rataing it, did your S1 not start at the same time as your pension?.
I would suggest that when you fill in your tax return next year (not this one!) you tick the box for being covered by the SS system of another country, and include a note on the form - there is a space for that- to explain the date you received it. The tax office will do the calculation not you.
On that, has anyone actually got confirmation that we people with S1s will continue to be exempt from CDS/CRDG and just pay the 7.5%?? Since the UK is no longer in Europe and the décret only refers to the exemption if covered by other european countries is there anything to prove we are protected by the withdrawal agreement??
We have both recently reached pension age and are now received our state pension, do we automatically get send the S1, or do we apply for it.
I am not so sure it will come automatically. It is best you apply directly.
Just give them a ring: NHS overseas healthcare team
Telephone: [0191 218 1999](tel:0191 218 1999)
Telephone from outside UK: [+44 191 218 1999](tel:+44 191 218%C2%A01999)
Monday to Friday, 8am to 6pm.
Hi I rang the pensions to set up my state pension and they were very helpful and told me the S1 would be automatic. My state pension arrived on time with no hassle.
I decided to check and phoned the NHS overseas health line and again they were very helpful but laughed at the pensions office saying it was automatic. However I did it on the phone and set up the S1 and a dependant S1 for my wife. It arrived in France in about a week (very efficient) we then sent it off to CPAM and it all seems to be going through and I got a message to go to the Pharmacy to put my Cart Vital in the Bourne to re-register it. All very smooth.
Jane what did you say about just pay 7.5% I thought that was just on lump sums from a UK private pension. Currently we pay French tax at the standard rates on our UK pensions (minus the 10% reduction for pension income) and the 3.8% Social Charges which should now go as we are on S1s (I hope).
Sandcastle
My pension started part way through the French tax year so did the S1 so for part of the year we are liable to Social Charges and part not. We can see a box on French Tax return for Health Cover from outside of France but it doesn’t ask when this started. So I assume we put in a covering letter to say when it started.
Regards
Nick
Social charges are made up of three different things and can add up to 19.2% on pension income without an S1. With an S1 you just pay the 7.5% prélèvement solidaire.
If you are only paying 3.8% social charges then this is based on your precious revenue fiscale de référence (RFR) being below the threshold as the CSG element is from 0% to the full 8.3%.
If you really want the detail then look at this link
Jane
I found this on French-property.com site
Which I think agrees with my thoughts that Pension income is exempt for people on S1s and 7.5% is charged on capital income.
Regards
Nick
That’s really interesting Nick….could you send a link to the exact page as can’t find it from main page of French Property. It might be the exact thing I am looking for to convince notaire if I can work back to the original french reference.
I will have to go and look at our last Avis. I know we paid a chunk under the prélèvement solidaire category, but quite possibly you are right and that related to other income apart from our pensions. (I can’t remember what we concluded when we checked our Avis🤭)
Having seen all the messages re S1’s, it’s prompting me to ask a question. I’m quite a few years away from the Government’s official retirement age, but I did move to France before 31/12/2020. Does this mean that, at the time I am able to retire, I could also receive the S1???
Jane
Thanks for the articles you posted they give the answer to my first question. For 2022 the 3.8% will be due on the difference between the 0 rate to 17535 and the 22924 amount
That was a link from this part.
I know now why we pay accountants and tax specialists so much
Regards
Nick
Yes if you are living in France before the Jan 2021 deadline and have a titre de séjour then you will be due an S1 when you get the UK state pension.
As mentioned, pension age for me is still quite some years away, but very good to know that I’d qualify to get an S1 - think that was more by fluke than design, but certainly not complaining 
thanks for responding!
I receive a state pension from Belgium and one from the UK, and my wife receives one from Malta and one from the UK. Coupled with a private pension and salary income from several EU countries, (and a miniscule french state pension - don’t laugh 3€ per month!), I always enlist the help of very nice lady in our tax office.
The S1 was a nightmare as the UK thought the Belgians should issue it, and the Belgians said the UK should. Got sorted eventually (UK issued it).
However, the tax lady said that social security was charged on private pensions but not on state pensions. Also payable on my salary monies, but that is another item entirely.
I think I read that if one receives a french pension whilst living in france then france is responsible for your healthcare from the social security co-ordination rules? Hopefully 3 euros doesn’t make anything spring into play…
If you were living in belgium then would that would be your responsible state?
I started my Belgian and UK state pensions first. Before I started them, I was early retired, and a dependent on my wife’s S1 from the UK.
The responsible state is the one that pays the bigger pension, basically, and 40 years of NI compared to 7 in Belgium made the UK the responsible state. Yes, I know that that makes longer than a working life, but a number of years were counted both sides as I worked in both during the year. It’s all very simple, in theory, but not in practice
.
Ah, good! My mistake, glad your 3 euro pension doesn’t scupper anything. UK does seem to cock things up a lot, they sent a back to front S1 for my partner in September, rejected by CPAM, still trying to get them to send it the right way round…
I heard that if you get a small French state pension but have a larger uk pension and private pension it might not be worth taking the French pension as it will invalidate an S1 from UK and you would then be due to pay social charges on all your uk pensions. I am not sure how that relates to Belgium and I could be wrong.
