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Frontalier France–Switzerland

Your 2026 CMU frontalier contribution, computed

The 2026 health-insurance contribution of Swiss frontaliers (Social Security Code (CSS), art. L. 380-3-1 IV and D. 380-2) is computed on your own 2024 income — the income you declare to the Urssaf in the autumn of 2025 — not on this year's salary.

Formula: (your 2024 income − allowance of 25% of the 2024 PASS, i.e. €11,592) × 8%. If you started or stopped meeting the conditions during the year, the contribution is prorated to the length of that period (CSS art. D. 380-2).

Base: your OWN income of year N-2 (net salaries, pensions and annuities, and other income that is personally yours) — the Urssaf declaration is individual; the household revenu fiscal de référence is only a check (urssaf.fr, « Travailleur frontalier en Suisse : déclarer vos revenus », updated 24/09/2026: « Cette déclaration est individuelle »).

Sources: Social Security Code (CSS), art. L. 380-3-1 IV and D. 380-2 (8 %) · PASS 2024 (Légifrance) · verified on 13/09/2026 · Nothing is saved on this page.

Comparing with LAMal? The choice between LAMal and French health insurance is made once, within 3 months of the event that opens it — see the LAMal vs CMU simulator and the droit d'option deadline calculator.

Beyond the number: your whole situation, analyzed

The Cross-Border Pack (€29 — 2027 édition — valid from today through 31/12/2027; no auto-renewal.) adds the personalised analysis PDF and the other documents; the LAMal/CMU, family-allowances and quasi-resident calculators and your key dates are free.

Get the Cross-Border pack — €29

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