The French health-care system is largely funded by the government's national health insurance, and the country is regarded as having one of the best overall health-care systems in the world.
In general, the government reimburses patients 70% of their health-care costs, and 100% in the case of expensive or long-term illnesses. All residents are required to have health insurance, and the premiums are deducted automatically from employees' pay.
Employers must provide private health insurance to employees beginning January 1, 2016, in addition to the French Social Security healthcare reimbursements. The amounts are determined by the applicable collective bargaining agreement for each branch (CBA).
Prior to 2018, all PEO, consulting, and technology firms were subject to the SYNTEC CBA. This has since been replaced by the portage salarial CBA, under which the employer is responsible for 50% (or €23.50) of the base coverage of €47 per month in 2017 and the employee is responsible for the remaining 50%.
The cost includes coverage for dependent children, but not coverage for an unemployed spouse or partner.
Employees can add higher levels of coverage and/or coverage for their spouse/partner for a monthly fee of up to €77, which will be deducted from their net pay (the additional cost is solely the employee's responsibility).
Employees may refuse coverage if they were employed by the organization prior to January 1, 2016, if they are already covered by their spouse's mandatory coverage and can provide proof of this yearly, or if they are under a fixed-term employment contract for a period of no more than 12 months.