Frontalier France–Switzerland
Your 2026 CMU frontalier contribution, computed
The 2026 contribution is computed on your revenu fiscal de référence (RFR) 2024 — the one on your 2025 avis d'imposition — not on this year's salary.
Formula: (RFR 2024 − allowance of 25% of the 2025 PASS, i.e. €11,775) × 8%.
Sources: URSSAF (8%, art. L380-3-2 CSS) · PASS 2025 (Légifrance) · verified on 18/08/2026 · Nothing is saved on this page.
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