CMU Contributions 2025: What Changes for Cross-Border Workers
Do you work in Switzerland and live in France? If you have chosen CMU/PUMa for cross-border workers, your CMU contributions 2025 are called by the URSSAF based on your taxable income N-2, after a deduction of 25% of the current PASS. This guide, designed for Swiss cross-border workers, summarizes the calculation method, essential formalities, and deadlines, to help you avoid surprises and calmly compare with LAMal.
Context and Useful Definitions
The CMU cross-border contribution funds your French health insurance. It is calculated each year on your reference taxable income (RFR) N-2 minus a deduction equal to 25% of the PASS. The legal rate is applied to this base (floor at zero if the result is negative). Contribution calls are managed by URSSAF (formerly CNTFS); you receive a schedule (usually quarterly) and a summary notice after regularization.
- CMU Base: RFR N-2 − (25% of the PASS for the calculation year).
- Rate: legal CMU rate applied to the base (after deduction).
What to Remember in 30 Seconds
- In 2025, URSSAF calculates based on your N-2 income (declared to the French tax authority).
- The deduction remains at 25% of the PASS: it reduces the base before the rate is applied.
- Online declaration and supporting documents: monitor your URSSAF deadlines and keep your income proofs.
Step-by-Step Process / How-To
Step 1 — Check Your RFR and Family Situation
Log in to your tax area to retrieve your RFR N-2 (including Swiss income converted). Check your civil status, the number of dependent children, and any element that may affect the RFR (deductions, pensions, etc.). This base will be used by URSSAF.
Step 2 — Calculate the CMU 2025 Base
Apply the current 25% PASS deduction. If the result is negative, the base is set to zero. URSSAF will then apply the legal rate to this base, then issue a schedule (often in four quarterly calls). Keep the letter or e-mail: it summarizes the base and the amount due.
Step 3 — Declare and Pay on Time
Declare your income in the URSSAF – cross-border workers area and pay by the deadlines. If you forget, an automatic assessment may be applied, with adjustment at the time of regularization. If your income varies, contact URSSAF to request a provisional adjustment and avoid a heavy cash flow burden.
Tip
To smooth your cash flow, set up a dedicated monthly automatic transfer for CMU (1/12th of the estimated annual amount) into a separate account. When quarterly calls occur, you already have the provision. If your income drops (part-time, unemployment, leave), notify URSSAF early: you can request an adjustment of installments and limit regularization.
Concrete Example
Cross-border worker living in Haute-Savoie, RFR N-2 estimated at €80,000. Deduct 25% of the PASS (current year's amount), which gives a taxable base. The legal CMU rate is applied on this base to obtain an annual contribution, usually called in four URSSAF installments. For comparison, LAMal works with a fixed monthly premium per insured person, independent of income: depending on your salary and household composition, one or the other may be more advantageous.
Frequently Asked Questions
Q: Does the CMU contribution depend on my current Swiss salary?
A: No, it depends on your RFR N-2 (French tax return), not your current salary. A large change will be taken into account at the time of regularization or through a request to adjust installments.
Q: What happens if I do not declare my income on time?
A: URSSAF may apply an automatic assessment. You remain liable for the balance after regularization, with possible penalties and catch-up at the next notice.
Conclusion & Next Step
In 2025, CMU for cross-border workers maintains a clear approach: base = RFR N-2 minus 25% of the PASS, legal rate applied, URSSAF calls, and regularization. To choose between CMU and LAMal according to your income, canton (Geneva, Vaud), and household composition, request a personalized simulation: we compare scenarios, impact on your net salary, and procedures (option right, S1/CPAM) to optimize your health budget.
