Contribution Sociales and CRDS Element

[juliec]

I believe I have read somewhere that holders of an E121 are exempt from paying the CRDS element of the contribution sociale. Are there any circumstances where we wouldn't be exempt and if not, how do we go about getting a refund?

Many thanks

Julie

[juliec]

I should add that I have tried the advise given in the faq's that head this topic, to no avail.

[cooperlola]

From the FAQ:

Q         I have a UK non-public sector pension - how do I declare this?

A         Company pensions and the UK old age state pension are entered (gross) on form 2047 section I. PENSIONS, RETRAITES, RENTES.  The totals then go across to box AS/BS on the 2042.  

 Finally, if your French healthcare cover is courtesy of an E-form, then you are exempt from social charges (contributions sociales) on your UK company and old age pensions.  So, on the 2047 section VIII  REVENUS DE SOURCE ÉTRANGÈRE SOUMIS EN FRANCE À L’IMPÔT SUR LE REVENU ET IMPOSABLES À LA CONTRIBUTION POUR LE REMBOURSEMENT DE LA DETTE SOCIALE (C.R.D.S.) - just write in 'Titulaire de formulaire E121 (or whichever E-form you have), donc je ne suis pas a la charge de l'assurance maladie' and leave the amount box blank.

 However, if your heathcare cover is under couverture maladie universelle (CMU) and you are paying your quarterly 8% health contributions, then your pension will be subject to social charges. If this is the case, then as well as entering your pension(s) in box AS/BS on form 2042, you additionally need to enter the amount of your pension in section VIII of the 2047 and transfer the total to box TL (page 4, section 8) on form 2042.

That's it for private company and old age pensions.

(My red). I take it this is what you have been doing up until now?  If it hasn't worked then I'd suggest a visit to your tax office as, imo, face-to-face is always best. 

[Sunday Driver]

[quote user="juliec"]

Are there any circumstances where we wouldn't be exempt and if not, how do we go about getting a refund? 

[/quote]

The exemption from CRDS for holders of an E121 only applies to foreign employment income and pensions.  Unearned income such as dividends and savings interest is subject to the full 12,1% contribution sociale, regardless of whether you have an E121.