Individual Entrepreneur's (EI) Pension Plan
Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Pension contribution rate
Published on 1 January 2024
The Liberal professional pension rates shown on this page are 2023.
This page is being updated.
The pension plan of the individual entrepreneur (EI) depends on his activity: commercial or artisanal, liberal, agricultural.
To find out the micro-entrepreneur's pension contributions and benefits, you can consult the dedicated page.
Craftsman, merchant, industrialist
Craftsmen, traders and industrialists contribute to retirement at a rate equivalent to the sum of employers' and employees' contributions.
Retirement from working life entitles the holder to an old-age pension called basic pension.
The amount is calculated on the basis of average annual income, retirement rate and duration of insurance for all schemes.
The calculation of retirement is different for the period of insurance prior to 1973 and for the period since 1973.
Before 1973: a point system
The insured person had the choice of his contribution class, which yielded a certain number of points.
The amount of this part of the pension is: number of points earned x pension point value.
The calculation of the pension for vested rights from 1973 onwards has an impact on the pension for the period before 1973. This will be reduced if the insured person does not justify a full rate.
Since 1973: aligned with the scheme for employees
For contributions paid from 1973 onwards, the basic retirement pension shall be calculated using the same formula as the employees' pension scheme.
Calculation method : Average annual income × Retirement rate × (number of insurance quarters validated / reference period)
Average annual income
This is the average of the best earnings contributed, during the best years of activity, within the Pass: titleContent.
The number of years taken into account can vary from 10 to 25 depending on the year of birth.
The determination of the best years is carried out at all levels.
Retirement rate
The most favorable rate is full rate of 50%.
The retirement pension of a craftsman, trader or industrialist corresponds to50% the average annual income calculated as the average of the best 25 years (for insured persons born from 1953).
To qualify for the full rate, one of the following conditions must be met:
- Have reached the statutory retirement age increased by 3 years, irrespective of the duration of insurance,
- Proof of a certain number of quarters of insurance, depending on the year of birth,
- Be in a special situation that warrants early retirement (e.g. unfit for work, disabled, veteran, deported or prisoner of war).
The periods taken into account for the calculation of the rate are as follows:
- Periods covered: whether compulsory or voluntary, by an old-age insurance scheme
- Similar periods: military service, war, hospitalization over 2 months, disability, unemployment
- Increase in the duration of insurance for children, hardship
- Periods recognized as equivalent: periods of participation by a family member in the craft or commercial activity without the benefit of a compulsory old-age insurance scheme or activity abroad before 1er April 1983, for example.
These periods shall be retained within the limit of four quarters per calendar year, even in the case of simultaneous activities under different schemes.
What happens if quarters are too short?
The insured person may retire between the statutory retirement age and the full retirement age, but the basic pension is reduced.
- For insured persons born in 1951, it is reduced by 1.50% by missing quarter.
- For insured persons born in 1952, it is reduced by 1.375% by missing quarter.
- For insured persons born from 1953 onwards, it is reduced by 1.25% by missing quarter.
The discount applies for a maximum of 20 quarters.
What happens if there are additional quarters?
Any quarter contributed beyond the statutory retirement age and beyond the number of quarters required to obtain the full rate shall provide an increase (or premium) in the amount of the basic pension.
- Before 2009, the rate varies according to the number of quarters completed.
- From 2009 onwards, each additional quarter worked increases the amount of the basic pension of 1.25%.
What are the insurance quarters acquired since 1973?
This number includes contributory quarters, similar quarters (military, sickness or maternity, disability, unemployment) and the child insurance duration increase.
The concept of contributory quarters does not depend on the actual duration of the activity, but on the amount of the contribution paid.
In case of low or loss-making income, it is possible to pay a minimum basic pension contribution to acquire 3 quarters.
Redemptions of old-age insurance quarters are also possible.
What is the reference period?
The reference period varies according to the date of birth.
Year of birth | Number of insurance quarters required for the full rate | Number of better years for average annual income | Reference time |
|---|---|---|---|
1950 | 162 | 22 | 162 |
1951 | 163 | 23 | 163 |
1952 | 164 | 24 | 164 |
1953-54 | 165 | 25 | 165 |
1955-57 | 166 | 25 | 166 |
1958-60 | 167 | 25 | 167 |
1961-63 | 168 | 25 | 168 |
1964-66 | 169 | 25 | 169 |
1967-69 | 170 | 25 | 170 |
1970-72 | 171 | 25 | 171 |
From 1973 | 172 | 25 | 172 |
Since 1er January 2013, craftsmen and traders benefit from a single common supplementary scheme. But supplementary pension rights acquired before 2013 are retained.
The supplementary pension is calculated in points. Depending on the contributions paid, a certain number of points are earned, according to an acquisition value of the point. The value of the point varies according to its nature and date of acquisition.
Calculation method : the number of points obtained x the service value of the point
The supplementary pension is paid in full if the pensioner has obtained his basic pension at a full rate.
It is reduced if the basic pension has been obtained at a reduced rate according to coefficients abatement specific to the supplementary scheme.
General rule
From 1er september 2023, theminimum legal age of retirement shall be increased to 62 years and 3 months for persons born between 1er September 1961 and December 31 1961. It then increases by one trimester per year of birth.
It's 64 years for persons born from 1er january 1968.
Change in age of departure according to your date of birth
The statutory minimum retirement age depends on theyear of birth of the insured.
You were born: | You can retire from: |
|---|---|
Before 1er september 1961 | 62 yrs |
Between 1er September 1961 and December 31, 1961 | 62 years and 3 months |
In 1962 | 62 years and 6 months |
In 1963 | 62 years and 9 months |
In 1964 | 63 yrs |
In 1965 | 63 years and 3 months |
In 1966 | 63 years and 6 months |
In 1967 | 63 years and 9 months |
From 1er january 1968 | 64 yrs |
The minimum age for entry into the phased retirement shall be increased at the same rate as the statutory minimum retirement age. It therefore increases progressively from 60 to 62 yrs for persons born on or after 1er September 1961.
FYI
The full rate is the same as the employee's pension .
The insured must submit his application 4 to 6 months before the date of retirement to the Social Security of the self-employed (SSI).
If he has contributed throughout his career to several schemes (employees, craftsmen, tradesmen, farmers), this single request is sufficient.
If the last activity is craft or commercial, the pensioner must ask the supplementary pension scheme (of the type Agirc-Arco) for information on the rate at which this pension can be paid at the statutory retirement age.
The insured must check that all the validated quarters have been correctly taken into account in the various schemes to which he may have been insured.
Please note
It is recommended that the insured person request a career record at least 2 years before the planned date of retirement.
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Online
To apply for your pension, simply log in to your pension account at www.info-retraite.fr or on the pension plan websites. This service allows the following actions:
- Request the liquidation of its own rights (excluding progressive retirement and retirement pensions), in one go, to all pension schemes (basic and supplementary)
- Submit on-line documents relevant to the pension application and monitor its progress
FYI
The application for retirement does not need to be made in one go, the self-employed worker can register it and has 90 days to complete his application.
By mail
Only one pension application must be sent to the last pension fund to which the insured person was affiliated, even if the pensioner has contributed to one or more basic schemes (employees, farmers, others) with the following supporting documents.
This single application is also used for the supplementary pension application.
It must also inform the one-stop shop of the cessation of activity. This is done online only.
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Profession liberal (unregulated)
Retirement and death invalidity are insured by the National Fund for Old Age Insurance of the Professional Professions (CNAVPL).
Contributions are proportional to the income of self-employment, with a minimum amount in the case of low or deficit income.
Each contribution is subject to a contribution rate, the rates are different depending on whether it is the basic pension contribution or the supplementary pension contribution.
In a 1er Over time, contributions are calculated on a provisional basis. They are then recalculated on the basis of the real income declared in the single tax and social return:
- At the beginning of the year, the first contributions are based on the income of the penultimate year.
- In the course of the year, after the single return, contributions are adjusted on the basis of the previous year's income and the adjustment of the previous year's contributions.
A schedule with an assessment of the amount of the contributions is then sent to the declarant.
The Head of company must either pay a supplement to contributions or he is refunded in case of overpayment (except any debts).
If the estimated income is more than one-third less than the actual income, a mark-up is applied on the shortfall in the payment.
However, if the Head of company provides evidence justifying his estimate, then the mark-up is not applicable.
The rate of increase depends on the difference between the estimate and the amount of real income:
- If the final income is less than or equal to 1.5 times the estimated income then the rate of increase is 5%.
- If the final income is more than 1.5 times the estimated income then the rate of increase is 10%.
FYI
To encourage the use of the estimated income scheme, the late increases in case of error in the estimate shall not apply for the years 2018, 2019, 2020 and 2021.
Basic early retirement contributions
At the start of the activity, the professional income is not known. The social security contributions of liberal professionals are therefore provisionally calculated on a flat-rate basis of 19% of the Pass (€8,810).
The amount of the contribution is €789
Basic and supplementary pension contributions in service
Basic pension
The proportional contribution shall be determined as a percentage of self-employed occupational income.
The income subject to contributions is divided into 2 tranches, each of which is assigned a specific contribution rate.
Contributions | Basis of calculation | Rate |
|---|---|---|
Basic pension Cnavpl: titleContent | Within €46,368 | 8.23% |
Within €231,840 | 1.87% |
In order to keep a close watch on the incomes of professionals, contributions are calculated annually on a provisional basis on the income of the penultimate year.
Supplementary pension
The amount of the supplementary pension for liberal professionals will depend on the fund on which the professional is dependent and therefore on his profession.
Most liberal professionals depend on the Cipav: titleContent, the retirement point value is €2.77 for 2023.
Warning
It is important to check which fund the professional depends on, as the value of the pension point for the supplementary pension varies greatly from one fund to another.
Minimum Contributions
If the head of company has a loss-making income or less than certain amounts, some of his contributions may be increased to a minimum amount.
Contributions | Basis of calculation | Minimum annual amount of contributions |
|---|---|---|
Basic pension Cnavpl: titleContent | €4,758 | €478 |
Supplementary pension Cipav: titleContent | €6,955 | €1,392 100% reduction on request but without point validation |
Each of the 10 professional sections federated by CNAVPL manages one or more compulsory supplementary schemes for the provision of supplementary old-age pensions or the coverage of invalidity and death risks.
General rule
From 1er september 2023, theminimum legal age of retirement shall be increased to 62 years and 3 months for persons born between 1er September 1961 and December 31 1961. It then increases by one trimester per year of birth.
It's 64 years for persons born from 1er january 1968.
Change in age of departure according to your date of birth
The statutory minimum retirement age depends on theyear of birth of the insured.
You were born: | You can retire from: |
|---|---|
Before 1er september 1961 | 62 yrs |
Between 1er September 1961 and December 31, 1961 | 62 years and 3 months |
In 1962 | 62 years and 6 months |
In 1963 | 62 years and 9 months |
In 1964 | 63 yrs |
In 1965 | 63 years and 3 months |
In 1966 | 63 years and 6 months |
In 1967 | 63 years and 9 months |
From 1er january 1968 | 64 yrs |
The minimum age for entry into the phased retirement shall be increased at the same rate as the statutory minimum retirement age. It therefore increases progressively from 60 to 62 yrs for persons born on or after 1er September 1961.
FYI
The full rate is the same as the employee's pension .
The amount of the basic pension is calculated according to 3 parameters:
- Number of points earned by the insured
- Annual value of the base speed point
- Liquidation rate variable according to the duration of insurance
Calculation method : point service value (PSP) x number of retirement points earned during the career
Earned Points
The points are used to determine the amount of retirement.
Each year, the contributions paid are converted into points which are entered in the member's account.
Point value
The point value is €0.5731 since 1er January 2021.
Example :
You have acquired 12,500 basic pension points.
12,500 x points €0.5731 = €7,163.75 per year, either €596.98 per month.
Reference time
The reference period varies according to the date of birth.
Year of birth | Number of better years for average annual income |
|---|---|
1961-63 | 25 |
1964-66 | 25 |
1967-69 | 25 |
1970-72 | 25 |
From 1973 | 25 |
The date of the application determines the effective date of the pension payment.
This is due from 1er day of calendar quarter following the filing of the application.
The insured must therefore file his application in the quarter preceding the one in which he wishes to retire.
The cash register provides the insured with a demand form and indicates the documents to be produced.
If the insured person has pursued one or more other activities (employees, agricultural, craft, commercial, other), he must apply to the pension fund to which his other activity belongs.
If he has been employed, he must also apply for his supplementary pension.
The head of company can apply for a retirement on the info-retirement.fr website.
It must also inform the Single Window of the cessation of activity.
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Farmer
The basic retirement of farmers and their families consists of a lump-sum pension (where the activity of self-employed person in agriculture is carried out exclusively or principally) and proportional point pension.
Compulsory supplementary pension (RCO)
Retired farm or company managers from 2003 onwards are covered by a compulsory supplementary pension scheme (BCP).
This scheme was extended to farm or company employees (married, cohabiting or Civil partnership partners) and caregivers in 2011.
Calculation of the annual amount of BCR : number of additional pension points contributed (and/or free) x service value of the point
Annual value of RCO point: €0.3614 from 1er july 2022.
Operators pay a 4% professional income, converted into points.
The number of RCO points is proportional to the amount of the contribution paid.
The payment of a contribution based on the minimum base allows the acquisition of 100 additional pension points.
The payment of a premium based on a higher base makes it possible to earn a number of points calculated as follows: business income x 0.6401098901
Free points for periods of service prior to 2003
Operators retired after 2003 also receive 100 free points per year of membership in the MSA: titleContent as a principal operator before 2003.
You have to have contributed at least 17.5 years in that capacity.
The number of years giving rise to free points is limited.
The age requirements for receiving a full or reduced rate pension are the same as in the general scheme.
Farmers also benefit from some of the provisions of the basic scheme, including increases in the duration of insurance (children, military service, disability and disability recognition, widow's allowance).
Flat-rate pension
The calculation of the flat-rate pension depends on the duration of the agricultural self-employed activity carried out exclusively or principally, paid contributions or treated as such.
It is also linked to the length of career fixed by generation, regardless of the effective date of retirement.
If the operator does not provide proof of the period of insurance required to obtain the full flat-rate pension, this shall be calculated in proportion to the duration of the self-employed worker's activity.
Calculation method :
Full lump sum pension x Number of years worked as an exclusive or principal agricultural self-employed person / Duration of insurance fixed according to your year of birth
Amount of lump sum pension at 1er January 2022:
- Annual amount: €3,461.72
- Monthly amount: €288.47
Proportional retirement
Proportional retirement is a pension in points acquired by contributions. The number of points differs depending on the status.
Calculation method:
Points earned by contributions x value of point x (37.5 years of insurance / length of insurance fixed according to the year of birth)
Proportional Retirement Point Value: €4.068
Beneficiaries:
- Heads of agricultural holding or company
- Career Caregivers since 1994
- Farm or company employees for the career accomplished since 1999
For employees and family members, the contribution is calculated on a flat-rate basis and the number of points is fixed: 16 points.
For farm or company managers, the number of points varies according to their professional income: from 23 to 104 points depending on the scale.
An operator who manages an operation shall declare his intention to cessation of agricultural activity (Dicaa) to the chamber of agriculture on which he depends.
The declaration must be made 3 years before the date of retirement, by completing the form sent by the MSA: titleContent.
Please note
The application for retirement must be made 4 to 6 months before the chosen departure date.
He must also inform the Wicket of the formalities of the companies of the cessation of activity.
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Who can help me?
The public service accompanying companies
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- Social security (self-employed)
National pension insurance fund for the liberal professions (Cnavpl)
Old-age pension scheme for the liberal professions
By E-mail
cnavpl.info@cnavpl.fr
or
https://www.cnavpl.fr/contact/
By mail
102 rue de Miromesnil - 75008 Paris
By telephone
+33 (0)1 44 95 01 50
By fax
+33 (0)1 45 61 91 37
Inter-branch pension and old-age insurance fund (La Cipav)
By mail
Cipav
9 rue de Vienne - 75403 Paris cedex 08
monday to friday from 9:45 am to 4:30 pm
By telephone
Unique number: 01 44 95 68 20
monday to friday from 9am to 4.50pm
- Mutual Social Agricultural Organization (MSA)
National Supplementary Retirement Fund for Artists and Authors (Ircec)
By telephone
Single dial-in number: +33 1 80 50 18 88
By appointment Monday to Friday from 9:45 to 16:30
By E-mail
contact@ircec.fr
or
contactracd@ircec.fr
By mail
30 rue de la Victoire 75009 - CS 51245
75440 Paris Cedex 9
Insurance duration for the full rate
Beneficiaries of the full rate without having reached the required age
Opening up of old-age insurance rights for the liberal professions
Farmer's old-age insurance
Age requirement for entitlement to old-age insurance for farmers
Flat-rate pension
Proportional retirement pension
Service-Public.fr
Public interest grouping "Union retirement"
Inter-professional fund for the liberal professions (Cipav)
National pension insurance fund for the liberal professions (Cnavpl)
Cipav - Inter-branch pension and old-age insurance fund
Cipav - Inter-branch pension and old-age insurance fund
National Supplementary Retirement Fund for Author Artists (IRCEC)