The new participation: article L160-1-1
Article 53 of the 2026 Social Security financing law created article L160-1-1 of the Social Security code, in force since 31 December 2025. Subject to international agreements and European regulations, it applies to a person who lives in France in a stable and regular way, does not carry on a professional activity there and is not liable to the contributions named in articles L131-9 and L136-1 under an international agreement.1
That person receives the health coverage of article L160-1 on condition that they pay a financial participation. If they do not pay for a set period, the head of the health insurance body notifies them, after checking their situation, that their coverage will be suspended unless they pay what is due.1
The article leaves the amount, the notification, the collection and the suspension to a decree of the Conseil d'État. This page gives no figure for it, because the article itself gives none.1
The subsidiary health contribution (CSM)
The CSM is a separate charge on beneficiaries of the universal health coverage (PUMa). Urssaf says you owe it when three conditions are met: you work in France or live there in a stable and regular way for health coverage; your work income in France is under €9,420 for 2025, which is 20% of the annual Social Security ceiling; and your capital income is between €23,550 (50% of the ceiling) and €376,800 (8 times the ceiling).2
For a couple, it is due only if each partner has work income under €9,420. If either partner is above it, both are exempt.2
People who received a retirement or invalidity pension, an annuity or unemployment benefit for the year are not liable, nor are minor children, staff of international organisations, and Swiss cross-border workers who pay their own specific contribution.2
The base is property income, investment income, capital gains and non-professional business and professional profits, counted if they exceed 25% of the ceiling, after a flat allowance of 50% of the ceiling. The rate is 6.5%, falling to zero as work income reaches the €9,420 line: 6.5% × (A − 0.5 × ceiling) × [1 − R ÷ (0.2 × ceiling)], where A is the base, capped at 8 times the ceiling, and R is the work income in France counted for the threshold.2
Urssaf collects the CSM in the fourth quarter of the year, on the basis of your tax return for the previous year. The notice is sent at the end of the year, and you have 30 days to pay in one go or choose three instalments.2
Sources read
Every page below was opened and read on October 18, 2026. A sentence above that rests on a page carries its number.
- 1 Légifrance: Code de la sécurité sociale, article L160-1-1 (created by article 53 of loi n° 2025-1403)The financial participation required of a person who lives in France with no professional activity; suspension of coverage if unpaid; the decree that sets the terms. In force since 31 December 2025. In French.
- 2 Urssaf: Bénéficiaire de la protection universelle maladie (PUMa)Who owes the subsidiary health contribution (CSM), who does not, the income counted, the rate and the formula, with the 2025 figures. In French.
Informational only, not legal, tax or immigration advice.
