Micro-entrepreneur pension plan
Verified 14 October 2026 - Entreprendre Service Public / (Prime Minister)
As a micro-entrepreneur, you pay social contributions based on the turnover you achieve. Part of these contributions allows you to acquire pension rights (basic pension and supplementary pension). However, if you do not have a turnover, you do not pay social security contributions and therefore you do not receive pension rights for this activity.
The micro-entrepreneur reports to Retirement insurance. He is the main contact person for the self-employed person, in all matters relating to his basic pension and his supplementary pension.
Who shall I contact
To inform you about your situation, ask a question about your file, access personal information (file tracking, latest payments, etc.).
By phone
39,60 (or 09 71 10 39 60 from a mobile, a box or the foreigner)
Free service + call price
Monday to Friday from 8am to 5pm
The micro-entrepreneur who exercises a regulated liberal profession may also fall within the Cipav: titleContent.
Who shall I contact
By post
the Cipav
9 rue de Vienne - 75403 Paris cedex 08
By phone
Single number: 01 44 95 68 20
monday to friday from 8:30 am to 6 pm
The micro-entrepreneur is affiliated with the Cipav if he or she:
- Architect, interior designer, construction economist, prime contractor, expert surveyor
- Consulting Engineer
- Ski instructor, mountain guide, mountain guide
- Osteopath, psychologist, psychotherapist, occupational therapist, dietician, chiropractor, psychomotor therapist
- Artist not affiliated with the French artists' association
- Expert in motor vehicles, expert before the courts, judicial representative for the protection of adults
- Guidebook
Affiliation is made automatically, after registration company.
Every month or every quarter, you contribute for your social protection. Of this amount, a percentage corresponding to your basic pension and your supplementary pension is deducted. Contribution rates differ depending on your activity.
For example, rates will be different if you make industrial and commercial benefits (BIC) (sale of goods, certain services, etc.) or non-commercial profits (BNC) (liberal activity dependent on Cnav: titleContent or Cipav: titleContent).
We present you the information about your retirement according to your activity.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Merchandise Sales Activity
Your basic pension contributions allow you to validate retirement quarters.
Validated quarters are calculated in several stages:
1. Determine the overall contribution package
For each quarter or month, you must calculate your total contribution package. It is equal to your quarterly or monthly turnover multiplied by the flat rate of social payment that corresponds to your activity: 12.3%.
Example :
A micro-entrepreneur carrying on a commercial activity has an annual turnover of €12,100 in 2026, broken down as follows:
Quarter 1: €4,200
Quarter 2: €2,000
Quarter 3: €2,300
Quarter 4: €3,600
The amount of its turnover for each quarter must be multiplied by the flat-rate social payment corresponding to a commercial activity (12.3%) :
Quarter 1: €4,200 x 12.3% = €517
Quarter 2: €2,000 x 12.3% = €246
Quarter 3: €2,300 x 12.3% = €283
Quarter 4: €3,600 x 12.3% = €443
2. Determine the amount of contributions allocated to your basic pension plan
To calculate the amount of your contributions that is allocated to your basic pension plan, you must multiply the amount of your overall contribution package by the basic pension plan allocation rate.
This rate is equal to 43.45%.
Example :
A micro-entrepreneur in a commercial profession shall pay the amounts corresponding to his social contributions for each quarter of 2026 as follows:
Quarter 1: €517
Quarter 2: €246
Quarter 3: €283
Quarter 4: €443
To know the amount reserved for your basic retirement, you must multiply each by 43.45% (basic pension contribution rate):
Quarter 1: €517 x 43.45% = €224.63
Quarter 2: €246 x 43.45% = €106.88
Quarter 3: €283 x 43.45% = €122.96
Quarter 4: €443 x 43.45% = €192.48
3. Determine the amount of income you contribute to your basic pension
You must add the amounts of contributions you made in the year and divide them by the basic pension plan contribution rate for the year in question.
For 2026, this rate is equal to 17.87%.
Example :
A micro-entrepreneur in a commercial profession contributed the following amounts for his basic retirement each quarter:
Quarter 1: €224.63
Quarter 2: €106.88
Quarter 3: €122.96
Quarter 4: €192.48
To find out the amount of income contributed for basic retirement in 2026, you must add up all the income contributed in each quarter and divide it by 17.87%.
Contributed income 2026: (€224.63 + €106.88 + €122.96 + €192.48)/17.87% = 3,620.31
4. Determine the number of quarters contributed
To know the number of retirement quarters you have validated in a year, you must divide the amount of income contributed to the basic pension plan by 150 hourly Smic on 1er January of the year.
The Smic time of €12.02 multiplied by 150 is equal to 1,803.00.
Example :
A micro-entrepreneur engaged in a commercial activity has a contributory income of 3,620.31 in 2026.
Number of quarters posted: 3,620.31/1,803.00 = 2.00.
With €12,100 in 2026, a micro-entrepreneur up to date in the payment of his contributions validates 2 quarters.
Please note
A micro-entrepreneur cannot acquire more than 4 quarters a year.
The amount of your retirement is calculated on your best 25 years of income.
Your retirement pension corresponds to 50% your average income if you have all your retirement quarters.
The amount of the average income taken into account may not exceed €48,060. If you don't have all your retirement quarters, then your pension is reduced.
Year of birth | Number of quarters for the full rate |
|---|---|
Between the 1er January and August 31, 1961 | 168 |
Between the 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 170 |
January 1 to March 31, 1965 | 170 |
April 1 to December 31, 1965 | 171 |
From 1966 | 172 |
FYI
For more information, you can consult the sheet dedicated to the retirement pension of employees on our website. The calculation of your retirement pension (as a micro-entrepreneur) is the same as that of a private sector employee.
5. Determine the amount of your supplementary pension
You also benefit from a supplementary pension. It is a percentage of your total social security contributions.
For 2026, this percentage is equal to 19.75%.
Your supplementary pension allows you to earn retirement points. The calculation of pension points is done in several stages. As with the basic pension, you must determine how much of your social security contributions goes to your supplementary pension.
Once you have determined this amount for a year, you must divide it by the value of the point in the corresponding year.
The value of the supplementary pension point in 2026 is equal to €21.726.
Example :
Using the example used to calculate retirement quarters, the micro-entrepreneur paid the following amounts for his social contributions:
Quarter 1: €517
Quarter 2: €246
Quarter 3: €283
Quarter 4: €443
To know the amount reserved for his supplementary pension, they must be multiplied each by 19.75%.
Quarter 1: €517 x 19.75% = €102.10
Quarter 2: €246 x 19.75% = €48.58
Quarter 3: €283 x 19.75% = €55.89
Quarter 4: €443 x 19.75% = €87.49
In order to determine the number of points contributed, all contributions made to your supplementary pension must be added together and divided by €21.726 :
(€102.10 + €48.58 + €55.89 + €87.49)/€21.726 = 13.53 rounded to the lower integer 13.
Thus, the micro-entrepreneur with an annual income of €12,100 in 2026 will acquire 13 points in respect of his supplementary pension.
Service Delivery Activity (BIC)
Your basic pension contribution allows you to validate retirement quarters.
Validated quarters are calculated in several stages:
1. Determine the overall contribution package
For each quarter or month, you must calculate your total contribution package. It is equal to your quarterly or monthly turnover multiplied by the flat rate of social payment that corresponds to your activity: 21.2%.
Example :
A micro-entrepreneur providing services has an annual turnover of €12,100 in 2026 broken down as follows:
Quarter 1: €4,200
Quarter 2: €2,000
Quarter 3: €2,300
Quarter 4: €3,600
The amount of turnover for each quarter must be multiplied by the flat-rate social payment corresponding to a service provision activity (21.2%) :
Quarter 1: €4,200 x 21.2% = €890.4
Quarter 2: €2,000 x 21.2% = €424
Quarter 3: €2,300 x 21.2% = €487.6
Quarter 4: €3,600 x 21.2% = €763.2
2. Determine the amount of contributions allocated to your basic pension plan
To calculate the amount of your contributions that is allocated to your basic pension plan, you must multiply the amount of your overall contribution package by the basic pension plan allocation rate. The rate is equal to 43.45%.
Example :
A micro-entrepreneur providing services paid the amounts corresponding to his social contributions for each quarter of 2026 as follows:
Quarter 1: €890.4
Quarter 2: €424
Quarter 3: €487.6
Quarter 4: €763.2
To know the amount reserved for your basic retirement, you must multiply each by 43.45% (basic pension contribution rate):
Quarter 1: €890.4 x 43.45% = €386.87
Quarter 2: €424 x 43.45% = €184.22
Quarter 3: €487.6 x 43.45% = €211.86
Quarter 4: €763.2 x 43.45% = €331.61
3. Determine the amount of income you contribute to your basic pension
You must add the amounts of contributions you made in the year and divide them by the basic pension plan contribution rate for the year in question.
For 2026, this rate is equal to 17.87%.
Example :
A micro-entrepreneur providing services contributed the following amounts for his basic retirement each quarter:
Quarter 1: €386.87
Quarter 2: €184.22
Quarter 3: €211.86
Quarter 4: €331.61
To find out the amount of income contributed for basic retirement in 2026, you must add up all the income contributed for each quarter and divide it by 17.87%.
Contributed income 2026: (€386.87 + €184.22 + €211.86 + €331.61)/17.87% = 6,237.05
4. Determine the number of quarters contributed
To know the number of retirement quarters you have validated in a year, you must divide the amount of income contributed to the basic pension plan by 150 hourly Smic on 1er January of the year.
For 2026, the hourly Smic multiplied by 150 is equal to 1,803.00.
Example :
A micro-entrepreneur providing services has a contributory income of 6,237.05 in 2026.
To know the number of quarters he has validated, you must divide his income by 1,803.00.
Number of quarters posted: 6,237.05/1,803.00 = 3.45 rounded to the bottom integer: 3.
With €12,100 of annual turnover, a micro-entrepreneur up to date in the payment of his contributions valid 3 quarters.
Please note
A micro-entrepreneur cannot acquire more than 4 quarters a year.
The amount of your retirement is calculated on your best 25 years of income.
Your retirement pension corresponds to 50% your average income if you have all your retirement quarters.
The amount of the average income taken into account may not exceed €48,060. If you don't have all your retirement quarters, then your pension is reduced.
Year of birth | Number of quarters for the full rate |
|---|---|
Between the 1er January and August 31, 1961 | 168 |
Between the 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 170 |
January 1 to March 31, 1965 | 170 |
April 1 to December 31, 1965 | 171 |
From 1966 | 172 |
FYI
For more information, you can consult the sheet dedicated to the retirement pension of employees on our website. The calculation of your retirement pension (as a micro-entrepreneur) is the same as that of a private sector employee.
5. Determine the amount of your supplementary pension
You also benefit from a supplementary pension. It is a percentage of your total social security contributions.
For 2026, this percentage is equal to 19.75%.
Your supplementary pension allows you to earn retirement points. The calculation of pension points is done in several stages. As with basic retirement, you must determine how much of your social security contributions goes to your supplementary pension.
Once you have determined this amount for a year, you must divide it by the value of the point in the corresponding year.
The value of the supplementary pension point in 2026 is equal to €21.726.
Example :
Using the example used to calculate retirement quarters, the micro-entrepreneur paid the following amounts for his social contributions:
Quarter 1: €890.4
Quarter 2: €424
Quarter 3: €487.6
Quarter 4: €763.2
To know the amount reserved for his supplementary pension, they must be multiplied each by 19.75%.
Quarter 1: €890.4 x 19.75% = €175.85
Quarter 2: €424 x 19.75% = €83.74
Quarter 3: €487.6 x 19.75% = €96.30
Quarter 4: €763.2 x 19.75% = €150.73
In order to determine the number of points contributed, all contributions made to your supplementary pension must be added together and divided by €21.726 :
(€175.85 + €83.74 + €96.30 + €150.73)/€21.726 = 23.31 rounded to the lower integer 23.
Thus, the micro-entrepreneur with an annual income of €12,100 in 2026 will acquire 23 points in respect of his supplementary pension.
Rental of furnished living spaces
Your basic pension contribution allows you to validate retirement quarters.
Validated quarters are calculated in several stages:
1. Determine the overall contribution package
For each quarter or month, you must calculate your total contribution package. It is equal to your quarterly or monthly turnover multiplied by the flat rate of social payment that corresponds to your activity. This rate is equal to 21.2%.
Example :
A micro-entrepreneur who rents furnished goods has an annual turnover of €12,100 in 2026 broken down as follows:
Quarter 1: €4,200
Quarter 2: €2,000
Quarter 3: €2,300
Quarter 4: €3,600
The amount of its turnover for each quarter must be multiplied by the flat rate of social payment corresponding to an activity of rental of furnished goods (21.2%) :
Quarter 1: €4,200 x 21.2% = €890.4
Quarter 2: €2,000 x 21.2% = €424
Quarter 3: €2,300 x 21.2% = €487.6
Quarter 4: €3,600 x 21.2% = €763.2
2. Determine the amount of contributions allocated to your basic pension plan
To calculate the amount of your contributions that is allocated to your basic pension plan, you must multiply the amount of your overall contribution package by the basic pension plan allocation rate. The rate is equal to 43.45%.
Example :
A micro-entrepreneur who rents furnished goods paid the amounts corresponding to his social contributions for each quarter of 2024 as follows:
Quarter 1: €890.4
Quarter 2: €424
Quarter 3: €487.6
Quarter 4: €763.2
To know the amount reserved for your basic retirement, you must multiply each by 43.45% (basic pension contribution rate):
Quarter 1: €890.4 x 43.45% = €386.87
Quarter 2: €424 x 43.45% = €184.22
Quarter 3: €487.6 x 43.45% = €211.86
Quarter 4: €763.2 x 43.45% = €331.61
3. Determine the amount of income you contribute to your basic pension
You must add the amounts of contributions you made in the year and divide them by the basic pension plan contribution rate for the year in question.
For 2026, this rate is equal to 17.87%.
Example :
A micro-entrepreneur who rents furnished property contributed the following amounts for his basic retirement each quarter:
Quarter 1: €386.87
Quarter 2: €184.22
Quarter 3: €211.86
Quarter 4: €331.61
To find out the amount of income contributed for basic retirement in 2024, you must add up all the income contributed for each quarter and divide it by 17.87%.
Contributed income 2026: (€386.87 + €184.22 + €211.86 + €331.61)/17.87% = 6,237.05
4. Determine the number of quarters contributed
To know the number of retirement quarters you have validated in a year, you must divide the amount of income contributed to the basic pension plan by 150 hourly Smic on 1er January of the year.
For 2026, the hourly Smic multiplied by 150 is equal to 1,803.00.
Example :
A micro-entrepreneur who rents furnished property has a contributory income of 6,237.05 in 2026.
To know the number of quarters he has validated, you must divide his income by 1,803.00.
Number of quarters posted: 6,237.05/1,803.00 = 3.45 rounded to the bottom integer: 3.
With €12,100 of turnover, a micro-entrepreneur up to date in the payment of his contributions valid 3 quarters.
Warning
A micro-entrepreneur cannot acquire more than 4 quarters a year.
The amount of your retirement is calculated on your best 25 years of income.
Your retirement pension corresponds to 50% your average income if you have all your retirement quarters.
The amount of the average income taken into account may not exceed €48,060. If you don't have all your retirement quarters, then your pension is reduced.
Year of birth | Number of quarters for the full rate |
|---|---|
Between the 1er January and August 31, 1961 | 168 |
Between the 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 170 |
January 1 to March 31, 1965 | 170 |
April 1 to December 31, 1965 | 171 |
From 1966 | 172 |
FYI
For more information, you can consult the sheet dedicated to the retirement pension of employees on our website. The calculation of your retirement pension (as a micro-entrepreneur) is the same as that of a private sector employee.
Determine the amount of your supplementary pension
You also benefit from a supplementary pension. It is a percentage of your total social security contributions.
For 2026, this percentage is equal to 19.75%.
Your supplementary pension allows you to earn retirement points. The calculation of pension points is done in several stages. As with the basic pension, you must determine how much of your social security contributions goes to your supplementary pension.
Once you have determined this amount for a year, you must divide it by the value of the point in the corresponding year.
The value of the supplementary pension point in 2026 is equal to €21.726.
Example :
Using the example used to calculate retirement quarters, the micro-entrepreneur paid the following amounts for his social contributions:
Quarter 1: €890.4
Quarter 2: €424
Quarter 3: €487.6
Quarter 4: €763.2
To know the amount reserved for his supplementary pension, they must be multiplied each by 19.75%.
Quarter 1: €890.4 x 19.75% = €175.85
Quarter 2: €424 x 19.75% = €83.74
Quarter 3: €487.6 x 19.75% = €96.30
Quarter 4: €763.2 x 19.75% = €150.73
In order to determine the number of points contributed, all contributions made to your supplementary pension must be added together and divided by €21.726 :
(€175.85 + €83.74 + €96.30 + €150.73)/€21.726 = 23.31 rounded to the lower integer 23.
Thus, the micro-entrepreneur with an annual income of €12,100 in 2026 will acquire 23 points in respect of his supplementary pension.
Rental of furnished apartments
Furnished accommodation rental companies benefit from the micro-social scheme in 2026 if their turnover in 2024 and 2025 did not exceed the following ceilings:
- For the rental of furnished apartments classified: €83,600
- For the rental of unclassified tourist furniture: €15,000.
If the activity started in 2026, the micro-social regime is also applicable from the start of the activity if the threshold is respected during this first year.
However, only furnished tourist rentals (classified or unclassified) that achieve more than €23,000 of annual rents must pay social contributions.
If they are less than €23,000, the income from this activity does not give rise to the payment of social contributions but only to social levies on wealth income, automatically (together with income tax).
In the absence of payment of contributions, no quarter will therefore be validated for this activity.
A rental of furnished tourism classified whose annual revenues are greater than €23,000 may pay social contributions (at the rate of 6%) under the micro-social scheme, if these revenues do not exceed €83,600.
Thus, with a turnover of €25,000 in 2026, as a micro-entrepreneur, you will be able to validate retirement quarters.
Validated quarters are calculated in several stages:
1. Determine the overall contribution package
You must calculate your total contribution package for each quarter or month. It is equal to your quarterly or monthly turnover multiplied by the flat rate of social payment that corresponds to your activity. The rate is equal to 6%.
Example :
A micro-entrepreneur who rents furnished tourist accommodation has an annual turnover of €25,000 in 2026 broken down as follows:
Quarter 1: €3,600
Quarter 2: €10,000
Quarter 3: €7,800
Quarter 4: €3,600
The amount of turnover for each quarter must be multiplied by the flat-rate social payment corresponding to a tourist furnished accommodation activity (6%) :
Quarter 1: €3,600 x 6% = €216
Quarter 2: €10,000 x 6% = €600
Quarter 3: €7,800 x 6% = €468
Quarter 4: €3,600 x 6% = €216
2. Determine the amount of contributions allocated to your basic pension plan
To calculate the amount of your contributions that is allocated to your basic pension plan, you must multiply the amount of your overall contribution package by the basic pension plan allocation rate. The rate is equal to 50.20%.
Example :
A micro-entrepreneur who rents furnished tourist goods paid the amounts corresponding to his social contributions for each quarter of 2026 as follows:
Quarter 1: €216
Quarter 2: €600
Quarter 3: €468
Quarter 4: €216
To know the amount reserved for his basic retirement, he must multiply each by 50.20% (basic pension contribution rate):
Quarter 1: €216 x 50.20% = €108.43
Quarter 2: €600 x 50.20% = €301.2
Quarter 3: €468 x 50.20% = €234.93
Quarter 4: €216 x 50.20% = €108.43
3. Determine the amount of income you contribute to your basic pension
You must add the amounts of contributions you made in the year and divide them by the basic pension plan contribution rate for the year in question.
For 2026, this rate is equal to 17.87%.
Example :
A micro-entrepreneur who rents furnished tourist property contributed the following amounts to his basic retirement each quarter:
Quarter 1: €108.43
Quarter 2: €301.2
Quarter 3: €234.93
Quarter 4: €108.43
To find out the amount of income contributed for basic retirement in 2026, you must add up all the income contributed in each quarter and divide it by 17.87%.
Contributed income 2026: ( €108.43 + €301.2 + €234.93+ €108.43)/17.87% = €4,242.19
4. Determine the number of quarters contributed
To find out how many retirement quarters you have validated in a year, you must divide the amount of income contributed to the basic pension plan by 150 Smic time at 1er January of the year.
For 2026, the hourly Smic multiplied by 150 is equal to 1,803.00.
Example :
A micro-entrepreneur who rents furnished tourist accommodation has an income of €4,242.19 in 2026.
To know the number of quarters he has validated, you must divide his income by 1,803.00.
Number of quarters posted: €4,242.19/1,803.00 = 2.35 rounded to the bottom integer: 2.
With €25,000 In terms of turnover, a micro-entrepreneur up to date in the payment of his contributions validates 2 quarters of retirement.
Warning
A micro-entrepreneur cannot acquire more than 4 quarters a year.
The amount of your retirement is calculated on your best 25 years of income.
Your retirement pension corresponds to 50% your average income if you have all your retirement quarters.
The amount of the average income taken into account may not exceed €48,060. If you don't have all your retirement quarters, then your pension is reduced.
Year of birth | Number of quarters for the full rate |
|---|---|
Between the 1er January and August 31, 1961 | 168 |
Between the 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 170 |
January 1 to March 31, 1965 | 170 |
April 1 to December 31, 1965 | 171 |
From 1966 | 172 |
FYI
For more information, you can consult the sheet dedicated to the retirement pension of employees on our website. The calculation of your retirement pension (as a micro-entrepreneur) is the same as that of a private sector employee.
5. Determine the amount of your supplementary pension
You also benefit from a supplementary pension. It corresponds to a percentage taken from the amount of your social contributions. For 2026, this percentage is equal to 18.60%.
Your supplementary pension allows you to earn retirement points. The calculation of pension points is done in several stages. As with the basic pension, you must determine how much of your social security contributions goes to your supplementary pension.
Once you have determined this amount for a year, you must divide it by the value of the point in the corresponding year.
The value of the supplementary pension point in 2026 is equal €21.726.
Example :
Using the example of the micro-entrepreneur used to calculate retirement quarters, he paid the following amounts for his social contributions:
Quarter 1: €216
Quarter 2: €289.80
Quarter 3: €226.044
Quarter 4: €216
To know the amount reserved for his supplementary pension, they must be multiplied each by 18.60%.
Quarter 1: €216 x 18.60% = €40.17
Quarter 2: €289.80 x 18.60% = €53.90
Quarter 3: €226.044x 18.60% = €42.044
Quarter 4: €216 x 18.60% = €40.17
To determine the number of points contributed, the contributor must add up all contributions made to his or her supplementary pension and divide them by €21.726 :
(€40.17 + €53.90+ €42.044+ €40.17)/€21.726 = 8.11 rounded to the lower integer 8.
Thus, the micro-entrepreneur with an annual income of €25,000 in 2026 will acquire 8 points in respect of his supplementary pension.
Liberal profession outside Cipav
You are affiliated with Cipav if you are in one of the following professions:
- Architect, interior designer, construction economist, prime contractor, expert surveyor
- Consulting Engineer
- Ski instructor, mountain guide, mountain guide
- Osteopath, psychologist, psychotherapist, occupational therapist, dietician, chiropractor, psychomotor therapist
- Artist not affiliated with the French artists' association
- Expert in motor vehicles, expert before the courts, legal representative for the protection of adults
- Guidebook
Validated quarters are calculated in several stages:
1. Determine the overall contribution package
For each quarter or month, you must calculate your total contribution plan. It is equal to your quarterly or monthly turnover multiplied by the flat rate of social payment that corresponds to your activity. The rate is equal to 25.6% since 1er January 2026.
Example :
A self-employed micro-entrepreneur has an annual turnover of €12,100 in 2026 broken down as follows:
Quarter 1: €4,200
Quarter 2: €2,000
Quarter 3: €2,300
Quarter 4: €3,600
The amount of its turnover for each quarter must be multiplied by the flat-rate social payment corresponding to a liberal activity (25.6%) :
Quarter 1: €4,200 x 25.6%= €1,075
Quarter 2: €2,000 x 25.6%= €512
Quarter 3: €2,300 x 25.6% = €589
Quarter 4: €3,600 x 25.6% = €922
2. Determine the amount of contributions allocated to your basic pension plan
To calculate the amount of your contributions that is allocated to your basic pension plan, you must multiply the amount of your overall contribution package by the basic pension plan allocation rate.
In 2026, the rate is 46.40%.
Example :
A self-employed micro-entrepreneur paid the following amounts corresponding to his social contributions for each quarter of 2026:
Quarter 1: €1,075
Quarter 2: €512
Quarter 3: €589
Quarter 4: €922
To know the amount reserved for his basic retirement, he must multiply each by 46.40% (basic pension contribution rate):
Quarter 1: €1,075 x 46.40% = €499
Quarter 2: €512 x 46.40% = €238
Quarter 3: €589 x 46.40% = €273
Quarter 4: €922 x 46.40% = €428
3. Determine the amount of income you contribute to your basic pension
You must add the amounts of contributions you made in the year and divide them by the basic pension plan contribution rate for the year in question.
For 2026, this rate is equal to 17.87%.
Example :
A self-employed micro-entrepreneur contributed the following amounts for his basic retirement each quarter:
Quarter 1: €499
Quarter 2: €238
Quarter 3: €273
Quarter 4: €428
To find out the amount of income contributed for basic retirement in 2026, you must add up all the income contributed in each quarter and divide it by 17.87%.
Contributed income 2026: (€499 + €238 + €273 + €428)/17.87% = €8,043.01
4. Determine the number of quarters contributed
To know the number of retirement quarters you have validated in a year, you must divide the amount of income contributed to the basic pension plan by 150 hourly Smic on 1er January of the year.
For the year 2026 the hourly Smic multiplied by 150 is equal to 1,803.00.
Example :
A self-employed micro-entrepreneur has a contributory income of €8,043.01 in 2026.
To know the number of quarters he has validated, you must divide his income by 1,803.00.
Number of quarters posted: €8,043.01/1,803.00 = 4.46.
With €12,100 of turnover, a micro-entrepreneur up to date in the payment of his contributions valid 4 quarters.
Warning
A micro-entrepreneur cannot acquire more than 4 quarters a year.
The amount of your retirement is calculated on your best 25 years of income.
Your retirement pension corresponds to 50% your average income if you have all your retirement quarters.
The amount of the average income taken into account may not exceed €48,060. If you don't have all your retirement quarters, then your pension is reduced.
Year of birth | Number of quarters for the full rate |
|---|---|
Between the 1er January and August 31, 1961 | 168 |
Between the 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 170 |
January 1 to March 31, 1965 | 170 |
April 1 to December 31, 1965 | 171 |
From 1966 | 172 |
FYI
For more information, you can consult the sheet dedicated to the retirement pension of employees on our website. The calculation of your retirement pension (as a micro-entrepreneur) is the same as that of a private sector employee.
As a liberal professional, you benefit from supplementary pension thanks to the Cnavpl: titleContent. Depending on your occupational group (doctor, veterinarian, pharmacist, etc.), your supplementary pension plan is different.
You can find all the information about your supplementary pension plan on the Cnavpl site.
Liberal profession affiliated with the Cipav
You are affiliated with Cipav if you are in one of the following professions:
- Architect, interior designer, construction economist, prime contractor, expert surveyor
- Consulting Engineer
- Ski instructor, mountain guide, mountain guide
- Osteopath, psychologist, psychotherapist, occupational therapist, dietician, chiropractor, psychomotor therapist
- Artist not affiliated with the French artists' association
- Expert in motor vehicles, expert before the courts, legal representative for the protection of adults
- Guidebook
To validate retirement quarters, your annual turnover must reach, in 2026, at least €11,168.
Validation of 1 quarter | Validation of 2 quarters | Validation of 3 quarters | Validation of 4 quarters | |
|---|---|---|---|---|
2026 turnover threshold | €2,792 | €5,584 | €8,376 | €11,168 |
Please note
A micro-entrepreneur cannot acquire more than 4 quarters per year.
By contributing, you also get points. These points are used to determine the amount of your retirement pension. The sum of the points you earned must be multiplied by the value of the point in the year you retire.
The value of the point of basic retirement is equal to €0.6599.
You also benefit from a supplementary pension for which you contribute up to 30.70% on the total amount of your social security contributions. It allows you to contribute pension points.
You also benefit from a supplementary pension. It allows you to contribute pension points.
You get 1 retirement point for all €47.40 paid in.
Once your pension points are counted, you must multiply them by the value of the supplementary pension point in the year in which you retire.
In 2026, the value of the supplementary pension point is equal to €2.89.
You can retire as soon as you have reached the legal retirement age. That doesn't necessarily mean you're going to get a full pension. It is only at full retirement age that you will be able to receive your full pension, even if you have not contributed the right number of quarters.
Indeed, to receive your full pension you must also have a sufficient duration of insurance:
Year of birth | Statutory retirement age | Retirement age at full rate |
|---|---|---|
Between the 1er January 1963 and March 31, 1965 | 62 years and 9 months | 67 years |
Between the 1er April 1965 and December 31, 1965 | 63 years | |
1966 | 63 years and 3 months | |
1967 | 63 years and 6 months | |
1968 | 63 years and 9 months | |
From 1er January 1969 | 64 years |
Year of birth | Number of quarters for the full rate |
|---|---|
Between the 1er January and August 31, 1961 | 168 |
Between the 1er September and December 31, 1961 | 169 |
1962 | |
1963 | 170 |
1964 | 170 |
From 1er January to March 31, 1965 | 170 |
From 1er april to december 31, 1965 | 171 |
From 1966 | 172 |
Your supplementary pension depends on your basic pension. If you receive your basic pension at full rate, then you receive your supplementary pension at full rate.
Who can help me?
The Public Service company Advisors
Do you have a project, a difficulty, a question of everyday life?
Simple and free: you are called back within 5 days by THE advisor who can help you.
By post
the Cipav
9 rue de Vienne - 75403 Paris cedex 08
By phone
Single number: 01 44 95 68 20
monday to friday from 8:30 am to 6 pm
- Regional Pension Fund (Cnav, Carsat, CGSS or CSS)
Contributions from micro-entrepreneurs
Opening up old-age insurance rights for the liberal professions
Interprofessional Fund for the Liberal Professions (Cipav)
French national old age insurance fund for the liberal professions, Cnavpl