Micro-entrepreneur pension plan
Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (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 worker, in all matters concerning his basic pension and 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 under the Cipav: titleContent.
Who shall I contact
By post
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
A micro-entrepreneur is affiliated with Cipav if he or she is engaged 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, dietitian, chiropractor, psychomotor therapist
- Artist not affiliated with the Maison des artistes
- Automotive expert, expert before the courts, judicial representative for the protection of adults
- Guidebook
Affiliation is made automatically, after registration of the company.
Every month or every quarter, you contribute to 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, the rates will be different if you make Industrial and Commercial Benefits (BIC) (sale of goods, certain services, etc.) or non-commercial profits (NCB) (liberal activity dependent on Cnav: titleContent or Cipav: titleContent).
We present you 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.
The calculation of the validated quarters is done in several steps:
1. Determining 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: 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 plan 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 following amounts corresponding to his social contributions for each quarter of 2026:
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 17.75%.
Example :
A micro-entrepreneur in a commercial profession contributed the following amounts for his or her basic retirement each quarter:
Quarter 1: €224.63
Quarter 2: €106.88
Quarter 3: €122.96
Quarter 4: €192.48
To determine the amount of income contributed for basic retirement in 2025, you must add all the income contributed for each quarter and divide it by 17.75%.
Contributed income 2026: (€224.63 + €106.88 + €122.96 + €192.48)/17.75% = €3,644.78
4. Determine the number of quarters contributed
To determine 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 minimum wage at 1er January of the year.
The Hourly Minimum Wage 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 €3,644.78 in 2026.
Number of quarters validated: €3,644.78/1,803.00 = 2.02.
With €12,100 annual turnover in 2026, a micro-entrepreneur updated in the payment of his contributions validates 2 quarters.
Please note
A micro-entrepreneur cannot acquire more than 4 quarters per 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 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 1er January and August 31, 1961 | 168 |
Between 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 171 |
1965 | 172 |
1966 | 172 |
1967 | 172 |
From 1968 | 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 the total amount of your social contributions.
For 2026, this percentage is equal to 19.75%.
Your supplementary pension allows you to earn pension 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 your supplementary pension, you must multiply 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
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.
The calculation of the validated quarters is done in several steps:
1. Determining 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 (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 plan 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 2025 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 17.75%.
Example :
A micro-entrepreneur providing services contributed the following amounts to 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 17.75%.
Contributed income 2026: (€386.87 + €184.22 + €211.86 + €331.61)/17.75% = €6,279.21
4. Determine the number of quarters contributed
To determine 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 minimum wage at 1er January of the year.
For 2026, the hourly minimum wage multiplied by 150 is equal to 1,803.00.
Example :
A micro-entrepreneur who provides services has an income of €6,279.21 in 2026.
To know the number of quarters he has validated, you must divide his income by 1,803.00.
Number of quarters validated: €6,279.21/1,803.00 = 3.48 rounded to the bottom integer: 3.
With €12,100 of annual turnover, a micro-entrepreneur up to date in the payment of his contributions validates 3 quarters.
Please note
A micro-entrepreneur cannot acquire more than 4 quarters per 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 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 1er January and August 31, 1961 | 168 |
Between 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 171 |
1965 | 172 |
1966 | 172 |
1967 | 172 |
From 1968 | 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 the total amount of your social contributions.
For 2026, this percentage is equal to 19.75%.
Your supplementary pension allows you to earn pension 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 your supplementary pension, you must multiply 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
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.
The calculation of the validated quarters is done in several steps:
1. Determining 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 (turnover) multiplied by the flat social payment rate 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 social payment corresponding to an activity of renting furnished property (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 plan 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 17.75%.
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 17.75%.
Contributed income 2026: (€386.87 + €184.22 + €211.86 + €331.61)/17.75% = €6,279.21
4. Determine the number of quarters contributed
To determine 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 minimum wage at 1er January of the year.
For 2026, the hourly minimum wage multiplied by 150 is equal to 1,803.00.
Example :
A micro-entrepreneur who rents furnished goods has a contributory income of €6,279.21 in 2026.
To know the number of quarters he has validated, you must divide his income by 1,803.00.
Number of quarters validated: €6,279.21/1,803.00 = 3.48 rounded to the bottom integer: 3.
With €12,100 of turnover, a micro-entrepreneur up to date in the payment of his contributions validates 3 quarters.
Warning
A micro-entrepreneur cannot acquire more than 4 quarters per 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 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 1er January and August 31, 1961 | 168 |
Between 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 171 |
1965 | 172 |
1966 | 172 |
1967 | 172 |
From 1968 | 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 the total amount of your social contributions.
For 2026, this percentage is equal to 19.75%.
Your supplementary pension allows you to earn pension 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 your supplementary pension, you must multiply 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
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 rentals benefit from the micro-social scheme if their turnover does not exceed the following ceilings in 2025:
- For the rental of furnished apartments classified: €77,700
- For the rental of furnished apartments not classified: €15,000.
Warning
Revenue generated from 1er January 2026 (and reported in 2027) is submitted, for the application of the micro-entrepreneur (micro-fiscal) tax system, to new thresholds, of which the amount will be set by the finance law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
However, only rental companies (classified or unclassified) that make 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 be validated for this activity.
A landlord of classified tourist furniture 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 €77,700.
Thus, with a turnover of €25,000 in 2026, as a micro-entrepreneur, you will be able to validate retirement quarters.
The calculation of the validated quarters is done in several steps:
1. Determining the overall contribution package
You must calculate your total contribution plan for each quarter or month. It is equal to your quarterly or monthly turnover (turnover) multiplied by the flat social payment rate that corresponds to your activity. The rate is equal to 6%.
Example :
A micro-entrepreneur who rents furnished tourist accommodation generates 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 plan 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 17.75%.
Example :
A micro-entrepreneur who rents furnished tourist property contributed the following amounts for 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 2025, you must add up all the income contributed for each quarter and divide it by 17.75%.
Contributed income 2025: ( €108.43 + €301.2 + €234.93+ €108.43)/17.75% = €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 hourly at 1er January of the year.
For 2026, the hourly minimum wage multiplied by 150 is equal to 1,803.00.
Example :
A micro-entrepreneur who rents furnished tourist accommodation has a contributory 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 validated: €4,242.19/1,803.00 = 2.35 rounded to the lower integer: 2.
With €25,000 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 per 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 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 1er January and August 31, 1961 | 168 |
Between 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 171 |
1965 | 172 |
1966 | 172 |
1967 | 172 |
From 1968 | 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 pension 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 :
If we take 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 your supplementary pension, you must multiply 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, he must add up all contributions made to his 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 excluding 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, dietitian, chiropractor, psychomotor therapist
- Artist not affiliated with the Maison des artistes
- Automotive expert, expert before the courts, judicial representative for the protection of adults
- Guidebook
The calculation of the validated quarters is done in several steps:
1. Determining 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 (turnover) multiplied by the flat social payment rate that corresponds to your activity. The rate is equal to 25.6% since 1er January 2026.
Example :
A micro-entrepreneur in a liberal profession has an annual turnover of €12,100 in 2025 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 plan by the basic pension plan allocation rate.
In 2026, the rate is equal to 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 17.75%.
Example :
A self-employed micro-entrepreneur contributed the following amounts to his or her basic retirement each quarter:
Quarter 1: €499
Quarter 2: €238
Quarter 3: €273
Quarter 4: €428
To determine the amount of income contributed for basic retirement in 2025, you must add all the income contributed for each quarter and divide it by 17.75%.
Contributed income 2026: (€499 + €238 + €273 + €428)/17.75% = €8,097.39
4. Determine the number of quarters contributed
To determine 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 minimum wage at 1er January of the year.
For the year 2026 the hourly minimum wage multiplied by 150 is equal to 1,803.00.
Example :
A self-employed micro-entrepreneur has a contributory income of €8,097.39 in 2026.
To know the number of quarters he has validated, you must divide his income by 1,803.00.
Number of quarters validated: €8,097.39/1,803.00 = 4.49.
With €12,100 of turnover, a micro-entrepreneur up to date in the payment of his contributions validates 4 quarters.
Warning
A micro-entrepreneur cannot acquire more than 4 quarters per 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 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 1er January and August 31, 1961 | 168 |
Between 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 171 |
1965 | 172 |
1966 | 172 |
1967 | 172 |
From 1968 | 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 website.
Liberal profession affiliated with 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, dietitian, chiropractor, psychomotor therapist
- Artist not affiliated with the Maison des artistes
- Automotive expert, expert before the courts, judicial representative for the protection of adults
- Guidebook
Warning
The turnover thresholds and values indicated in this situation are those of 2025.
They will be updated if they evolve for 2026.
To validate retirement quarters, your annual turnover must reach, in 2025 at least €10,776.
Validation of 1 quarter | Validation of 2 quarters | Validation of 3 quarters | Validation of 4 quarters | |
|---|---|---|---|---|
2025 turnover threshold | €2,694 | €5,338 | €8,082 | €10,776 |
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.
In 2025, the value of the basic retirement is equal to €0.654.
You also benefit from a supplementary pension. It allows you to contribute pension points.
You get 1 pension point for all €47.40 contributors.
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 2025, 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 sufficient insurance duration:
Year of birth | Statutory retirement age | Number of quarters for the full rate | Retirement age at full rate |
|---|---|---|---|
Between 1er January and August 31, 1961 | 62 years | 168 | 67 years |
Between 1er September and December 31, 1961 | 62 and 3 months | 169 | |
1962 | 62 and 6 months | ||
1963 | 62 and 9 months | 170 | |
1964 | 63 | 171 | |
1965 | 63 and 3 months | 172 | |
1966 | 63 and 6 months | ||
1967 | 63 and 9 months | ||
From 1968 | 64 years |
Example :
If you were born in 1964 and retire at age 63 with less than 171 terms, you will not be able to receive your full pension. It will be reduced by a certain amount.
However, if you retire at age 67, you will be able to get your full retirement pension even if you have not completed your 171 terms.
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 accompanying companies
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
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
Caisse interprofessionnelle des professions libérales (Cipav)
National Old-Age Insurance Fund for the Liberal Professions (Cnavpl)