Social Security Contributions and Benefits for Employed People

Information about social security contributions, health cover and entitlements for employed people in France...

No payments are due from low-income singles, couples or families (tariffs available from CPAM). Low-income families are entitled to a free top-up policy. For people above the minimum income levels, the contribution (cotisation) is eight percent of the difference between the appropriate family threshold level and taxable income - marked on the French income tax return in the row with two asterisks as relevant fiscale de revenu. CPAM makes these calculations. Service Public also has information on unemployment benefits Expatriates who have come to live in France need to prove their income to CPAM. This is most easily done with a French tax return. However these tax returns are submitted one year in arrears, in February each year, so those who have not declared themselves as tax residents need to show evidence of income. This can be another country's tax return, or evidence of income such as payslips, pension statements, or earnings from capital such as bank deposits, coupons from government bond holdings or share dividends.

Employed person

On starting a work contract, the employer declares the new employee to URSSAF (Union de Recouvrement des Cotisations de Sécurité Sociale et d'Allocations Familiales). The employee must register with their local CPAM office. Take the following (and photocopies):
  • Proof of legal residence in France (EU-member passport or Carte de Séjour)
  • Birth certificate showing parents’ names (a birth certificate for each family member: partner, children)
  • Marriage certificate (if relevant)
  • Bank or postal account number certificate (RIB)
  • Three months' pay slips or the work contract or an employment certificate
The employee and their family will be entitled to health cover for illness, pregnancy, work accidents and death. A green health card (Carte Vitale) is supplied for each family member over 16 years.

Self-employed person

A self-employed person should contact the relevant local authority.
  • Professionals: contact URSSAF (Union de Recouvrement des cotisations de Sécurité Sociale et d'Allocations Familiales) or the Chamber of Commerce (Chambre de Commerce et d'Industrie/CCI)
  • Artisans (craftsperson, tradesperson): contact the Caisse Régionale des Artisans et Commerçants
  • Farmers: contact the Mutualité Sociale Agricole/MSA

S Forms

S forms are recognised by all EEA member countries. They provide a universal system that allows citizens of another EU member state to receive benefits in France. The S form required depends on the benefits to be claimed.

Form S1 (former E106), for employed persons

This is defined as "A certificate concerning the right to receive sickness and maternity insurance benefits in the form of services by a person residing in a different country to the competent country". This Form is issued by the health service of the country of residence and is issued to (for example) people working in France who have declared their place of residence in another country. It gives the holder the right to receive medical care on the same terms as a French citizen while also retaining the right to receive all types of medical care in their country of permanent residence.