CMU contribution turned into a 6.27% additional solidarity tax on supplementary health insurance

Article 190 of the 2011 Finance Act rewrites Article L. 862-4 of the Social Security Code. The contribution paid by supplementary health insurers (mutual societies, provident institutions, insurers) to the fund financing universal supplementary health cover (CMU fund) becomes an additional solidarity tax on insurance premiums for healthcare cost cover. The tax is levied on premiums at a rate of 6.27%. Insurers still deduct from the tax a flat €92.50 per CMU supplementary cover beneficiary they manage and the tax credit linked to the supplementary health insurance aid. The article applies to contracts whose main renewal date falls on or after 1 January 2011.