Tax increaseEndedSocial security and healthcareNational

Contribution of supplementary health insurers to the CMU fund raised from 2.5% to 5.9%

Article 12 of the 2009 Social Security Financing Act raises from 2.5% to 5.9% the rate of the contribution paid by mutual insurers, insurance companies and provident institutions on supplementary health insurance premiums (Article L. 862-4 of the Social Security Code), and raises from €85 to €92.50 the deduction per beneficiary of the supplementary universal health coverage (CMU-C). The fund's other own revenues are reallocated to health insurance.

Measure originators

InitiatorGVT
Roselyne Bachelot-Narquin
Gouvernement
InitiatorGVT
Éric Woerth
Gouvernement
Impact on public finances
Brings in 1 bn €/yr2009 estimate · measures.budget.scope.secu
Source of the estimate: Sénat, rapport n° 83 (2008-2009) de M. Alain Vasselle sur le PLFSS 2009, tome VII (examen des articles), article 12 (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 2009

Measure impact

Supplementary health insurers pay a contribution of 5.9% instead of 2.5% of their health premium income, with a deduction of €92.50 per CMU-C beneficiary they manage. The cost may be passed on to policyholders' premiums. The contribution was later turned into an additional solidarity tax.

Official references

Law number: Loi n° 2008-1330 du 17/12/2008 de financement de la sécurité sociale pour 2009, art. 12
Official Journal: JORF du 18 décembre 2008

Procedure timeline

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

100%
2 / 2 steps
Completed
1 January 2009

Administrative implementation

Application

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

Taux de 5,9 % applicable en 2009 selon l'exposé des motifs du projet de loi ; l'article ne fixe pas de date d'application propre.
Completed
17 December 2008

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2008-1330 du 17 décembre 2008 de financement de la sécurité sociale pour 2009, publiée au Journal officiel le 18/12/2008.