Thanks for the update Anna. I must say that I find it amazing how you manage to access such interdepartmental government notices with such apparent ease. You must have a direct line to the Elysee Palace.
It would seem that the base for the calculation of PUMa contributions has changed in one important way. I’ve looked at the text you suplied and my best efforts of translation are as follows :
Subsidiary health insurance contributions are based in particular on income from land, movable capital, capital gains on the sale of goods or rights of any kind, industrial and commercial nonprofessional profits and profits of nonprofessional non-commercial professions, used for the calculation of the reference tax income in accordance with the procedure laid down in Article IV of Article 1417 of the General Tax Code.
What is remarkable is not so much what it does say but what it doesn’t, as there is no mention of pension income.
Therefore it would seem that only income from land, shares, investments, capital gains, and income from non-professional profits (whatever they may be — royalties perhaps ?) are taken into account to calculate the contributions. Add to that the fact that each person in a couple is now given the personal allowance of 25% of the PASS (€9,654) to offset against the above income before the 8% rate is applied to the remainder, and it would seem that the contributions for PUMa are substantially less than those for the old CMU system.
When one considers this reduction, together with the reductions for Taxe d’Habitation which are about to come into force, it really does make me wonder as to where the government will find the money to actually run the country. Perhaps it is those who have employment income who will end up bearing the burden.
Whilst a reduction in bills is always welcome, we are actually starting to feel a bit guilty about benefitting in such ways, so we’ll have to review supporting local health charities a bit more I reckon.
I haven’t received my bill from URSSAF yet, but then I haven’t had the Avis d’Imposition for our income tax either, and no doubt it is the detail on the latter which URSSAF uses in their calculations.
With the inception of the new computerised online tax return system it seems to be taking an absolute age to have anything sorted out this year, especially when two different bi-lateral tax agreements have to be taken into account for the same declaration. The online system seems to have been designed only for the less complicated categories of tax return.