Exceptional 2.05% contribution from supplementary health insurers extended for 2027
The article would extend by one year the exceptional 2.05% contribution created by Article 13 of the LFSS 2026 (2026 social security financing act), payable by mutual insurers, insurance companies and provident institutions on health contract premiums (same base as the TSA, special tax on insurance contracts). It would apply to sums stipulated in 2027 and be settled by 30 June 2028 at the latest.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Revenue estimated at €1,117m in 2027 for health insurance. The contribution is borne by supplementary insurers; Annex 9 states that it could affect contract premiums.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements
Council of Ministers
Validation interne