Cross-border worker in Switzerland : declaring and paying your contribution

Published on April 19, 2024

If you have opted for French health insurance, you must pay your health contribution to Urssaf throughout the duration of your affiliation. It is based on your income earned during the year before last (two years prior).

How to declare your income

As a cross-border worker in Switzerland, your health insurance contribution depends on the income you have declared.

To determine your contribution for 2024, you must declare your income from the year 2022 as indicated on your 2023 tax assessment.
If you have recently affiliated with Urssaf as a cross-border worker in Switzerland, you must declare your income within 20 days of your registration.

This declaration is available on your online account under the section « My account », then « Declare my income ».

Good to know

If you fail to declare your income, your health insurance contribution will be calculated on a flat-rate basis (automatic taxation). Its amount is equal to €205,680 for the year 2022, which is five times the annual Social Security ceiling.

If you declare your income later, a new calculation of your contribution will be made based on your declared income, but a 10 % surcharge will be applied to this base for late income declaration.

Which income to declare

This declaration is individual. If your spouse is also a cross-border worker in Switzerland and insured under French health insurance, you must each declare your own income.

You must declare :

net salaries, pensions and annuities received in 2022 ;
other income received in 2022, namely: declared income from movable capital, declared expenses related to movable capital, taxable income from movable capital, net life annuity, net rental income, capital gains from the sale of securities or real estate, declared previous deficits from movable capital, etc. ;
your taxable income reference for 2022.

To complete your declaration, consult our user guide.

For more information on the income to declare, explore the advice from our experts in the dedicated webinar.

How is your contribution calculated ?

Each calendar year, Urssaf determines your contribution based on the income you earned two years previously. From this amount, an annual flat-rate amount is deducted, which is systematically adjusted each year. Finally, the contribution rate is applied to this base.

In 2024, the health insurance contribution rate is 8 %.

For the year 2024, the health insurance contribution is calculated based on the declaration of your 2022 income, after a deduction of 25 % of the Social Security ceiling.

Adjustment of contribution in case of change in activity during the year

If you start working as a cross-border worker in Switzerland or terminate your employment contract during the year, the health insurance contribution will be adjusted.

It will be prorated based on the number of days worked in Switzerland.

If you are affiliated during the year, the following formula is used :
Contribution = (base amount - deduction of 25 % of the Social Security ceiling) × 8 % × number of days ÷ 365.

The calculation base amount and the contribution are rounded to the nearest euro.

To estimate the amount of your health insurance contribution, you can use the dedicated calculator.

Insurance contribution calculator

Simulateur

When and how to pay your health insurance contribution

When should you pay your contribution ?

You must pay your contribution every quarter. However, to facilitate your management, Urssaf allows you to pay monthly if you direct debitregister for the direct debit scheme. Your payment dates are indicated on your payment schedule.

Payment of your contribution is due on the last working day of the relevant quarter or month. If you join Urssaf during the last month of a quarter, your payment for that quarter will be combined with the following quarter.

How to pay your health insurance contribution

To facilitate your payments, direct debit is highly recommended. By opting for this method, you eliminate the risk of missing a payment date and avoid sending a letter every quarter. You can choose to be debited every quarter or every month, which spreads your payments over the year.

To enroll for direct debit, log in to your online account, go to "Manage Account," then "Manage Payment Data," and click on the "Choose Direct Debit" button.

If you do not wish to opt for direct debit, you can pay your quarterly health insurance contribution via Telepayment or Bank Transfer. To do this, log in to your online account, go to "My Account," then "Payments and Settlements," and click on "Pay Contributions." Bank checks are also accepted accompanied by your response coupon.

How to obtain a payment certificate

The payment certificate for your health insurance contribution is an essential document to evidence your payments to the tax authorities, especially when submitting your income declaration.

Need assistance with this process ?

A user guide is available to guide you step by step through this process.

What to do in case of payment difficulties

If you encounter financial difficulties, you can request a payment extension.

Failure to pay your contributions on time may result in surcharges :

5 % of the amount of the contribution not paid by the deadline ;
0.2 % of the amount due per month or fraction of a month since the due date for periods of activity from January 1, 2018, and remains fixed at a rate of 0.4 % for earlier periods.

Urssaf offers the possibility to request a waiver of late payment penalties. This request must be justified and may be fully or partially accepted. To submit your request for a waiver :

use the messaging feature of your online account ;
or send a letter:
- To Urssaf Rhône-Alpes - TSA 50002 - 38046 Grenoble, if you reside in Rhône-Alpes ;
- To Urssaf Franche-Comté - TSA 41037 - 69833 Saint Priest cedex 9, for residents of other regions.