{"id":27044,"date":"2019-07-02T00:30:14","date_gmt":"2019-07-01T22:30:14","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=27044"},"modified":"2024-10-21T13:30:59","modified_gmt":"2024-10-21T11:30:59","slug":"la-taxe-puma-protection-universelle-maladie","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-taxe-puma-protection-universelle-maladie\/","title":{"rendered":"La taxe PUMa (Protection Universelle Maladie)"},"content":{"rendered":"<p>La taxe PUMa est destin\u00e9e \u00e0 financer la protection universelle maladie (PUMa). Celle-ci existe depuis le 1<sup>er<\/sup> janvier 2016, et s\u2019est substitu\u00e9e \u00e0 la couverture maladie universelle de base (CMU-b). Elle permet \u00e0 toute personne qui exerce une activit\u00e9 en France, ou qui r\u00e9side sur le sol fran\u00e7ais de mani\u00e8re stable et r\u00e9guli\u00e8re, de b\u00e9n\u00e9ficier d\u2019une prise en charge de ses frais de sant\u00e9 par la S\u00e9curit\u00e9 sociale.<\/p>\n<p>En contrepartie, certains b\u00e9n\u00e9ficiaires de cette protection universelle maladie sont redevables d&rsquo;une cotisation annuelle dite \u00ab sp\u00e9cifique \u00bb : la \u201ccotisation subsidiaire maladie\u201d (CSM), aussi appel\u00e9e \u201ctaxe PUMa\u201d.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, fait le point sur cette cotisation, son calcul et les personnes qui en sont redevables.<\/p>\n<h2><strong>L\u2019objet<\/strong><strong> de la CSM (\u201ctaxe PUMa\u201d)<\/strong><\/h2>\n<p>Le financement du syst\u00e8me de sant\u00e9 se base principalement sur les salaires, mais les personnes n\u2019ayant pas ou peu de revenus du travail, ou b\u00e9n\u00e9ficiant de rentes ou de retraite en provenance de l\u2019\u00e9tranger, ou encore d\u2019importants revenus du capital y contribuent peu. La cr\u00e9ation de la \u201ccotisation subsidiaire maladie\u201d (CSM), aussi appel\u00e9e \u201ctaxe PUMa\u201d, a donc pour but de faire contribuer tous les b\u00e9n\u00e9ficiaires potentiels \u00e0 la couverture sant\u00e9, et de rendre son financement plus juste.<\/p>\n<p class=\"css-n3l0uj ewj4p2i1\">Elle fait ainsi contribuer les personnes disposant d\u2019importants revenus du capital, sans exercer une activit\u00e9 professionnelle r\u00e9mun\u00e9r\u00e9e soumise \u00e0 cotisations sociales. Ainsi des dividendes, ou des rentes immobili\u00e8res&#8230;. Elle s\u2019applique donc sur les revenus :<\/p>\n<ul>\n<li>fonciers,<\/li>\n<li>des placements financiers<\/li>\n<li>de capitaux mobiliers, et des plus-values de cession<\/li>\n<li>des b\u00e9n\u00e9fices industriels et commerciaux non professionnels et les b\u00e9n\u00e9fices des professions non commerciales.<\/li>\n<\/ul>\n<h2 style=\"text-align: left;\"><strong>Personnes concern\u00e9es par la \u201ccotisation subsidiaire maladie\u201d<\/strong><\/h2>\n<p>L\u2019URSSAF identifie les personnes redevables de cette cotisation gr\u00e2ce aux d\u00e9clarations de revenus transmises \u00e0 l\u2019administration fiscale. La cotisation est calcul\u00e9e \u00e0 partir des \u00e9l\u00e9ments transmis par la direction g\u00e9n\u00e9rale des finances publiques (DGFiP). Elle concerne les personnes b\u00e9n\u00e9ficiaire de la PUMa qui r\u00e9pondent aux crit\u00e8res suivants de revenus professionnels et du capital :<\/p>\n<ul>\n<li>qui ne per\u00e7oivent pas de revenus d\u2019activit\u00e9 ou de remplacement, ou dont les revenus tir\u00e9s d\u2019activit\u00e9s professionnelles en France sont inf\u00e9rieurs \u00e0 20% du plafond annuel de la s\u00e9curit\u00e9 sociale (PASS) soit 9 274 \u20ac pour 2024.<\/li>\n<li>dont les revenus d\u2019activit\u00e9 du conjoint (en cas de Pacs ou de mariage) sont \u00e9galement inf\u00e9rieurs \u00e0 20 % du plafond annuel de la S\u00e9curit\u00e9 sociale,<\/li>\n<li>qui ne touchent pas de revenu de remplacement (pension de retraite, d&rsquo;invalidit\u00e9, ni de rente ou d\u2019allocation ch\u00f4mage, etc.)<\/li>\n<li>et dont les revenus du capital sont sup\u00e9rieurs \u00e0 50 % du PASS (23 184 \u20ac en 2024).<\/li>\n<\/ul>\n<p>Cette taxe est individuelle : dans un foyer fiscal de deux personnes inactives, chacun en est redevable en fonction de sa propre situation.<\/p>\n<p>Sont donc exon\u00e9r\u00e9es de cette cotisation les personnes :<\/p>\n<ul>\n<li>percevant des revenus d\u2019activit\u00e9 sup\u00e9rieurs au seuil de 20 % du PASS (ou dont le conjoint, mari\u00e9 ou pacs\u00e9 per\u00e7oit des revenus d\u2019activit\u00e9 sup\u00e9rieurs au PASS)<\/li>\n<li>ayant per\u00e7u une pension de retraite, une rente ou une allocation de ch\u00f4mage au cours de l\u2019ann\u00e9e (ou dont le conjoint, mari\u00e9 ou pacs\u00e9 a per\u00e7u ces m\u00eames rentes ou allocations)<\/li>\n<\/ul>\n<p>Ne sont pas non plus redevables de la cotisation subsidiaire maladie les personnes :<\/p>\n<ul>\n<li>enfants mineurs (ayants droits d\u00e8s lors qu\u2019ils n\u2019exercent pas d\u2019activit\u00e9 professionnelle en France) ;<\/li>\n<li>assujetties au r\u00e9gime des cultes ;<\/li>\n<li>des organisations internationales \u00e9tablies en France (Unesco, Cern, OCDE\u2026) ou hors de France (ONU, OMS\u2026) ;<\/li>\n<li>frontaliers suisses, qui s\u2019acquittent de la cotisation sp\u00e9cifique maladie des frontaliers suisses.<\/li>\n<\/ul>\n<h2><strong>Calcul de la cotisation<\/strong><\/h2>\n<p>L&rsquo;URSSAF recouvre cette taxe annuelle. Les revenus pris en compte pour le calcul sont ceux de l\u2019ann\u00e9e pr\u00e9c\u00e9dente. (revenus fonciers, capitaux mobiliers, plus-values de cession \u00e0 titre on\u00e9reux de biens ou de droits de toute nature, BIC et BNC non professionnels).<\/p>\n<p>Son taux, de 6,5 %, est d\u00e9gressif, et diminue en fonction des revenus d\u2019activit\u00e9, afin de ne pas d\u00e9favoriser les redevables proches du seuil de 20 % du PASS. Il passe \u00e0 z\u00e9ro lorsque les revenus atteignent 20 % du PASS.<\/p>\n<p>La cotisation subsidiaire maladie (CSM) est\u00a0 \u00e9gale \u00e0<\/p>\n<p style=\"text-align: center;\"><strong>6,5 % X (A &#8211; 0,5 X PASS) X [1 \u2013 (R \/ (0,2 x PASS)], <\/strong><\/p>\n<p>o\u00f9 \u00ab\u00a0A\u00a0\u00bb est le montant de l\u2019assiette (revenus du patrimoine, plus-values, BIC et BNC non professionnels, ainsi que les avantages en nature), et \u00ab\u00a0R\u00a0\u00bb le montant des revenus d\u2019activit\u00e9.<\/p>\n<h3><strong>Exemples<\/strong><\/h3>\n<p>Une personne per\u00e7oit 50 000 \u20ac de revenus du capital, et un revenu d\u2019activit\u00e9 professionnelle de 2 000 \u20ac. La CSM sera \u00e9gale (voir la formule) \u00e0 1 367 \u20ac. Pour des revenus professionnels de 3 000 \u20ac (revenus du capital identiques), la CSM sera de\u00a0 1 179 \u20ac. Enfin, avec des revenus professionnels de 8 000 \u20ac (proche de 20% du PASS) et des revenus du capital toujours identiques, la CSM ne sera plus que de\u00a0 239 \u20ac&#8230;.<\/p>\n<p>Il est donc important de simuler le montant des revenus d\u2019activit\u00e9 professionnelle \u00e0 prendre en compte afin de pouvoir \u00e9ventuellement minimiser le co\u00fbt de la CSM (\u00ab\u00a0taxe PUMa\u00a0\u00bb). En effet, en privil\u00e9giant une r\u00e9mun\u00e9ration par les dividendes, et en ne recevant qu\u2019un faible salaire, le chef d\u2019entreprise r\u00e9duit certes la progressivit\u00e9 de son IR, mais il paie peu de cotisations sociales. Il peut donc \u00eatre judicieux de percevoir un salaire sup\u00e9rieur \u00e0 20 % du PASS, et d&rsquo;\u00e9viter ainsi la CSM.<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites le nous dans les commentaires ci-dessous ! Et retrouvez nos autres articles sur notre syst\u00e8me de protection sant\u00e9 sur le blog de Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/urssaf-03092014avallau\/\">L\u2019URSSAF<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-les-aides-sociales\/\">Qu\u2019est-ce que les aides sociales ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/22656-2-2\/\">Qu\u2019est-ce que la protection sociale collective ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-indemnites-journalieres-maladie-des-tns\/\">Les indemnit\u00e9s journali\u00e8res maladie des TNS<\/a><\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/lincapacite-de-travail\/\">L\u2019incapacit\u00e9 de travail<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La taxe PUMa est destin\u00e9e \u00e0 financer la protection universelle maladie (PUMa). Celle-ci existe depuis le 1er janvier 2016, et s\u2019est substitu\u00e9e \u00e0 la couverture maladie universelle de base (CMU-b). Elle permet \u00e0 toute personne qui exerce une activit\u00e9 en&#8230;<\/p>\n","protected":false},"author":1,"featured_media":27054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-27044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La taxe PUMa (Protection Universelle Maladie) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La taxe PUMa finance la protection universelle maladie, qui permet une prise en charge sant\u00e9 \u00e0 toute personne exer\u00e7ant une activit\u00e9 en France\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/la-taxe-puma-protection-universelle-maladie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La taxe PUMa (Protection Universelle Maladie) | Blog Valoxy - 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