Everything about the pension system for self-employed workers: SSI, CIPAV, 2023 reform, contributions and optimisation.
The French system is built on three complementary pillars for self-employed workers.
Managed by CNAV, the basic scheme provides a pension calculated on the best 25 years of earnings. The full rate is reached at 64 with 172 quarters contributed.
The Retraite Complémentaire des Indépendants (RCI) is mandatory for craftsmen and traders affiliated with SSI. It works on a points-based system acquired annually.
The Plan d'Épargne Retraite (PER) allows tax-deductible savings. It replaced the former Madelin contracts since 2019.
Rates vary depending on status and income brackets.
Craftsmen / Traders (SSI): ~17.75% on income up to the PASS, then ~0.60% beyond. Complementary RCI: 7% up to PASS + 8% between 1 and 4 PASS.
Liberal professions (CIPAV): 8.23% on bracket 1 (up to PASS) + 1.87% on bracket 2. Complementary CIPAV by contribution class.
The law of 14 April 2023 profoundly changed the pension system in France.
Legal age raised from 62 to 64 (progressively based on year of birth).
Contribution period raised to 172 quarters (43 years) for generations born from 1965.
Working while retired now creates new pension rights since 1 September 2023.
Progressive retirement extended to self-employed under conditions of reduced activity.
PER contributions are deductible from taxable income up to 10% of professional income (cap ~€35,194 in 2024).
You can buy back up to 12 quarters for higher education years or incomplete years to reach the full rate sooner.
Since the 2023 reform, full cumulation of employment and retirement is possible and generates new pension rights.
Reduce your activity from age 60 while receiving a fraction of your pension, and continue to validate quarters.
Our financial analysis tools help you optimise your contributions and plan your self-employed retirement.
Discover our solutionsSince the 2023 reform, the legal retirement age is 64 (previously 62), with a progressive transition based on year of birth. The full rate requires 172 quarters of contributions.
An auto-entrepreneur contributes through flat-rate social charges: about 22% of turnover for services (of which ~17.75% goes to the basic pension). Quarter entitlements depend on turnover achieved.
The Plan d'Épargne Retraite (PER) allows you to save while deducting payments from taxable income. The deduction cap is 10% of professional income. The capital is available at retirement as an annuity or lump sum.
Yes, since the 2023 reform, full cumulation is possible if you have liquidated all your pensions and reached the full rate. This cumulation now generates new pension rights.
The minimum contributif is about €747/month (2024) for a full career at the full rate. The maximum basic scheme pension is capped at about €1,932/month (50% of the Social Security ceiling).
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