New taxIn effectSocial security and healthcareNational

0.8% contribution from supplementary health insurers to fund the GP patient-list fee

The 2019 Social Security Financing Act created a permanent contribution from mutual insurers, insurance companies and provident institutions to fund doctors' flat-rate remuneration (the GP patient-list fee). It is levied on supplementary health insurance premiums, like the additional solidarity tax, at a rate of 0.8%, and its proceeds go to the national health insurance fund. It replaces the per-insured flat participation (€8.10 in 2018) renewed every year since 2014. The law makes it due for 2019, 2020 and 2021, then renewed annually unless a new agreement is acknowledged by law.

Measure originators

InitiatorGVT
Agnès Buzyn
Gouvernement
InitiatorGVT
Gérald Darmanin
Gouvernement
Impact on public finances
Brings in 50 m €/yr2019 estimate · Social security
Source of the estimate: Sénat, rapport n° 111 (2018-2019), tome II, article 12 du PLFSS 2019 (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2019

Measure impact

According to the Senate social affairs committee report, the rate was expected to raise €300 million in 2019, €50 million more than the 2018 participation, covering about 40% of the cost of the patient-list fee. It adds to the solidarity tax on health contracts and may be passed on to policyholders' premiums.

Official references

Law number: Loi n° 2018-1203 du 22 décembre 2018 (LFSS 2019), art. 17

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
3 / 3 steps
Completed
1 January 2019

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur de la contribution (III de l'article 17) ; due pour 2019, 2020 et 2021 puis prorogée annuellement (IV de l'article 17).
Completed
22 December 2018

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2018-1203 du 22 décembre 2018 de financement de la sécurité sociale pour 2019.
Completed
21 December 2018

Possible referral to Constitutional Council

Constitutional review

Décision de conformité / censure partielle

Décision du Conseil constitutionnel n° 2018-776 DC du 21 décembre 2018 sur la loi de financement de la sécurité sociale pour 2019.