tax year in France is 1st jan - 31st dec. It will depend on the status of your couple, married, pacsé, concubinage for some taxes, charges (cotisations) sociales are usually a personal thing regardless of your civil status and based (as for pretty much everything) on the previous year's earnings. They vary according to which caisse you're with and what stsus you have : tns, salarié, cpam, rsi, msa, cipav etc. but here I'm talking specifically about charges sociales for those working - is that what you're asking about?
When calculating the cotisations payable do they take into account income for a couple, as must be declared on the French tax returns, or is it income per person? Also will it be income as declared on the 2014/2015 tax return, or do you have to apportion to give income for the 2015 calendar year?
We moved here late December 2015 and have declared residence at the Hôtel des Impôts from Jan 2016.
Thanks!
Unfortunately everything in France works on the previous year's declaration, Alan :-(
Yes Alan the 8% fee is applied to your previous years RFR less the 9611€ allowance.
I looked into this three years ago when between jobs (prior job was under private medical cover as I was paid from UK). The income they look at is previous year's tax declaration - which is a bit of a pain if you have just lost one's job as you have to pay 8% of that income to CPAM for medical cover. I presume this is still the same despite the improved (shortened) qualification period.
But Brexit may mean the UK won't pick up the tab any longer!
Liz - I think people may still put off any move until after the UK EU referendum. I'm not really sure why you think the new health affiliation legislation will help the property market?
Yes Diana it has changed. The 5 year wait went a while ago but now it's a definitive 3 month stable residence qualifying period for EU citizens. As far early retirees go - it may still be contributory (see Ameli links and info above) - it's all down to total income - as always!
This is great news for property sellers as so many Brits were afraid of the possibility of a BREXIT and have put off any move until after the referendum. Hope all property sites post this.
not that I'm aware of, Diana, see Simon's comprehensive reply at the top of the thread ;-)
not that I'm aware of, Diana, see Simon's comprehensive reply at the top of the thread ;-)
We had to wait 5 years before joining the French system as we were non-working early-retirees on company pensions, and then we had to contribute (well, my husband did, my income was below the threshold) until the UK state pension started. Has this changed?
Hilary, we have a full reciprocal agreement - we get just the same as the locals in which ever EU country - just the same as them but not the same UK cover abroad - the UK being the odd one out, as usual! :-)
Agreed Hilary - isn't it wonderful living in a single, united, equal, European union....! :-)
Thanks Simon,
Have in the past visited the Amelie/cpam pages,,,but not yet plucked up courage to go there...even though my current UK atrrangement is due to expire and I did have an overnight hospital stay,,,which I have just had the (not too horrendous, thankfully), bill for.
Whoever it was, years ago, responsible for our terms of entry to the EU, ought I think to be shot, for not insisting on fully reciprocal health arrangements......
Good link thank you 
Yes top up is essential.
And we are in the system as tax payers but this really could be interesting
as an enticement for people to buy property and rent property in France....
and we would welcome a stimulation of the housing market.
Maybe Barbara! - IF they are an EU citizen AND after 3 month's proven 'stable' residence as defined on the Ameli website. Their application will be assessed by their local CPAM and, based on their revenue (or lack of!) the terms of affiliation will be set - i.e. contributory or non-contributory (cotisations or no cotisations).
The essential point is that any qualifying (as above) EU citizen has the right to affiliation by whichever method.
Note re costs - obviously this does not affect any top-up insurances (Mutuelles) i.e. not having a top-up may involve the patient in additional treatment costs in addition to any affiliation costs.
Can you tell me in plain English.....please.
Can ....for example a 50 year old arrive here, rent or buy
a property and not have a job.....Can they be treated and
cared for within the French medical system as long as they
can prove that they are living here rather than visiting?
Can they be treated here without payment of cotistationS ETC,