All you ever wanted to know about the “code gestion” on your CPAM attestations, but never dared to ask…….
This year, more foreign residents than ever are finding themselves paying Prélèvements Sociaux. These are basically social contributions that you pay on certain income, even if that income is exempt from income tax.
Nothing seems to be very clear about how it is applied, and to be honest, the local tax offices themselves don’t really appear to fully understand the ins and outs of it.
After spending a morning on the phone to both the CPAM and national tax helpline, things are becoming clearer.
Take a look at the paper attestation that accompanied your Carte Vitale, or download one from you “espace” on the CPAM website Amélie. Look for a box entitled “CODE GESTION “. This is a codification of your status for health cover. The following codes are the most frequent for foreign residents:
70 This indicates a “Régime Migrant” . The person is receiving a state pension, which gives them the right to health cover in France, without having to contribute anything.
89 This indicates that the person is without any salaried activity in France. They maybe receiving a private UK pension, UK rental income, UK bank interest, UK share dividends, etc. They are expected to contribute to the the CMU de base for health care. Within the code 89 are two sub-regimes :
- 801 The revenu fiscal de reference (see your avis d’impôts sur les revenus) is more than 9 356€, and they are expected to pay 8% of the excess to qualify for health cover.
- 801 The revenu fiscal de reference (see your avis d’impôts sur les revenus) is more than 9 356€, and they are expected to pay 8% of the excess to qualify for health cover.
- 802 The revenu fiscal de reference (see your avis d’impôts sur les revenus) is no more than 9 356€, no payments required to qualify for health cover.
10 This indicates a person earning a salary in France. They are entitled to health cover through the contributions made by their employer.
What bearing does this have on the Prélèvements Sociaux? Well according to the tax authorities, code 70 gives 100% exoneration from paying them, code 89-801 requires them to be paid, code 89-802 gives 100% exoneration and code 10 requires them to be paid.
I know that articles were published back in May by certain English language newspapers in France, indicating that the French tax authorities were planning on exonerating UK rental income from the Prélèvements Sociaux system, but as yet, this does not seem to be the case.
I am investigating these claims, so watch this space………..
If you feel that you have been wrongly taxed, then let me know and I’ll happily take up the gauntlet for you. I already have a few satisfied clients this year!
Hi, I have found your site when researching codes attributed to our Attestations with CPAM. Your comments about codes are interesting. Our accountant has said that we maybe able to reclaim social charges paid during the years 2012 – 2014, paid on foreign investment income. We have spent a huge amount of time at CPAM as copies of our E101 and E121 were asked for by our accountant. Stupidly we did not copy them when we arrived here permanently in 2006. CPAM have not been able to provide copies they have sent us ” Attestation D’Affiliation” which on both our cases states we are code gestion 70. We are early retirees and if what you say is correct then we should be 89. On our Attestation de droits on our Amelie site says that my husband is code 12 and I am 89. My accountant says we both need to be code 70 !
Yes we are confused…we only have until 31st December to submit our claim….is it worth the time and stress of trying to submit a claim ? If this is affirmative…do you do this sort of work, if so, what would your charges be ?
Thank you, Julia Hall and Keith Charge, Uzech les Oules 46310