Individual Contractor (IC) Pension Plan
Verified 04 December 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The end of working life allows to benefit from an old-age pension, paid by a pension scheme. The retirement pension is composed of several elements, basic and supplementary pensions, acquired in return for contributions paid during the professional activity. The pension scheme of the individual entrepreneur (EI) depends on his activity: commercial or artisanal, liberal. We present the rules that determine his retirement pension.
Our page on the micro-entrepreneur pension plan details his contributions and benefits.
Regulated liberal profession
Retirement and invalidity of death regulated liberal professions are managed by the Cnavpl: titleContent.
We present the rules that determine their retirement pension.
Please note
Retirement and disability death of unregulated liberal professions and certain liberal professionals who were previously under the Cipav: titleContent are managed by Pension Insurance. The contribution rates are identical to those of craftsmen and tradesmen.
Each of the 10 professional sections federated by Cnavpl: titleContent ensures the collection of contributions from the basic old-age insurance scheme and manages one or more compulsory supplementary schemes.
The contributions are proportional to income self-employment, with a minimum amount in the event of low or loss of income.
Each contribution is allocated one contribution ratesHowever, the rates are different for the basic pension contribution, which is the first level of compulsory retirement, and for the supplementary pension contribution.
Initially, contributions are provisionally calculated. Then they are recalculated on the basis of real income declared in the single tax and social declaration:
- 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 declaration, contributions are adjusted according to the income of the previous year and the regularization of the contributions of the previous year.
A schedule with an assessment of the amount of the contributions is then sent to the declarant.
The professional may have to pay additional contributions. They can also receive a refund in the event of overpayment (except for possible debts).
At the request of the professional, the provisional contributions can be calculated on the basis of the income estimated by the contributor.
Basic pension contributions at the start of activity
At the beginning of activity, professional income is not known. The social contributions of liberal professionals are therefore calculated provisionally on a flat-rate basis equal to 19% of the Pass (€8,949).
The amount of the contribution is €904.
Basic and supplementary pension contributions in the course of activity
Basic retirement
The basic pension contribution allows you to earn points, which accumulate throughout the career of the liberal professional.
It is calculated on income from activities divided into two tranches, each tranche being allocated a specific contribution rate:
- Within the limit of €47,100 : 8.23%
- Within the limit of €235,500 : 1.87%
Please note
The basis for calculating social contributions and certain contribution rates will change in 2026, after the 2025 declaration of professional income.
Supplementary pension
The professional sections of the CNAVPL manage one or more compulsory supplementary schemes for the provision of supplementary old-age pensions.
The amount of the professional's supplementary pension depends on the fund to which he is attached, depending on his profession.
Warning
It is important to check which fund the professional depends on, as the value of the pension point for supplementary retirement varies greatly from one fund to another.
Minimum contributions
If the professional Liberal has a deficit income or less than certain amounts, some of his contributions may be increased to a minimum amount.
For the basic pension, the minimum annual amount of contributions is €540.
General rule
Since 1er September 2023, thelegal minimum age of retirement shall be increased to 62 years and 3 months for people born between 1er September 1961 and December 31 1961. It then increases by one quarter per year of birth.
The legal retirement age is 64 years for people born from 1er January 1968.
Change in age of departure according to year of birth
The minimum legal retirement age depends on theyear of birth of the insured.
You were born: | You can retire from: |
|---|---|
In 1963 | 62 years and 9 months |
In 1964 | 63 years |
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 years |
The minimum age to enter the device of phased retirement is set to 60 years for pensions with effect from 1er September 2025.
Progressive retirement allows an asset to reduce your professional activity everything by receiving a portion of his pension.
To access this device, the individual contractor must complete certain conditions.
To learn more about progressive retirement, visit the dedicated page on the website of the Ministry of Labor or Retirement Insurance.
The amount of the basic pension is calculated according to 3 parameters:
- Number of points acquired by the insured
- Annual value of the basic diet point
- Liquidation rate varies according to the duration of insurance
Calculation method : Point Service Value (PSA) x Number of retirement points earned during career
Points earned
Each year, the contributions paid are converted into points that are recorded in the member account.
The points are used to determine the amount of the pension.
The number of points earned is determined according to the professional income subject to contribution:
- The maximum contribution on the first income bracket yields 525 points
For example, if the professional Liberal contributes to an income equal to €47,100, he gets 525 points. - The maximum contribution on the second income bracket allows you to earn 25 points.
By contributing on an income equal to €47,100, the liberal professional gets 5 points.
Point value
The value of the point is €0.6540 since 1er January 2025.
Example :
You have acquired 12,500 basic pension points.
12,500 points x €0.6540 = €8,175 per year, or €681.25 per month.
Reference duration
The reference period (the number of quarters required) varies according to the date of birth.
Year of birth | Number of insurance quarters required for the full rate |
|---|---|
From 1958 to 1960 | 167 |
Between 1er January and August 31, 1961 | 168 |
Between 1er September and December 31, 1961 | 169 |
1962 | 169 |
1963 | 170 |
1964 | 171 |
From 1965 | 172 |
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 submit his application during the quarter preceding the one in which he wishes to retire.
The fund shall provide the insured with an application form and shall indicate the documents to be produced.
If the insured person has carried out one or more other activities (salaried, agricultural, craft, commercial, other), he must apply to the pension fund to which his other last activity belongs.
If he has been employed, he must also apply for his supplementary pension.
The request for retirement can be made online, on the site info-retraite.fr.
He must also inform the counter of the formalities of the companies of the cessation of its activity.
Craftsman, trader, unregulated liberal profession
Craftsmen, traders and unregulated liberal professions are linked to the social security scheme for the self-employed, which is part of the general social security scheme.
Please note
Retirement and disability death of unregulated liberal professions and certain liberal professionals who were previously under the Cipav: titleContent are managed by Pension Insurance. As for craftsmen and tradesmen, the contributions are to be paid to theUrssaf: titleContent.
Contributions paid to theUrssaf: titleContent allow you to validate quarters for the basic pension and accumulate points for the supplementary pension.
The contributions are proportional to income self-employment.
Each contribution is allocated one contribution rates, depending on whether the basic pension contribution or the supplementary pension contribution is involved.
Contributions | Calculation basis | Rate |
|---|---|---|
Basic retirement | Within the limit of €47,100 | 17.75% |
Beyond €47,100 | 0.60% | |
A minimum contribution of €949 is due in case of low or deficit income. | ||
Supplementary pension | Within the limit of €43,891 (Specific ceiling of the supplementary scheme) | 7% |
Enter €43,891 and €188,400 | 8% | |
Initially, contributions are provisionally calculated. Then they are recalculated on the basis of real income declared in the single tax and social declaration:
- 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 declaration, contributions are adjusted according to the income of the previous year and the regularization of contributions of the previous year.
A schedule with an assessment of the amount of the contributions is then sent to the declarant.
The head of company may have to pay additional contributions. They can also be reimbursed in the event of overpayments (except for possible debts).
At the request of the craftsman or trader, provisional contributions may be calculated based on estimated revenues by the contributor.
The professional can also opt for the modulation its contributions in the event of significant changes in income.
Modulation allows for an immediate adjustment of its provisional contributions. The craftsman or trader thus limits the amount of his provisional contributions if he is confronted with a drop in income, and anticipates a strong regularization if he is confronted with an increase in his income.
The request for modulation of contributions is made directly from its online space on urssaf.fr. The Urssaf provides a instructions for use to adhere to modulation.
Please note
The basis for calculating social contributions and certain contribution rates will change in 2026, after the 2025 declaration of professional income.
Pension contributions for craftsmen and tradesmen (basic pension)
Pension contributions for craftsmen and tradesmen (supplementary pension)
Withdrawal from working life provides an old-age pension called basic retirement.
Its amount is calculated on the basis of average annual income, the retirement rate and the duration of insurance for all plans.
The calculation of retirement is different for the period of insurance prior to 1973 and for the period since 1973.
Before 1973: a points system
The insured had the choice of his contribution class which yielded a certain number of points.
The amount of this part of the pension is calculated as follows: Number of points earned x Value of pension point.
The calculation of the pension for rights acquired from 1973 has implications for the pension for the period before 1973. This will be reduced if the insured does not justify a full rate.
Since 1973: aligned with the wage-earner scheme
For contributions paid from 1973 onwards, the basic retirement pension is calculated using the same formula as that of the employee scheme.
Calculation method : Average annual income × Retirement rate × (Number of validated insurance quarters / Reference period)
Average annual income
This is the average of the best contributory earnings in the best years of activity, up to 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 all regimes combined.
Retirement rate
The most favorable rate is the full rate from 50%.
The retirement pension of a craftsman or trader corresponds to 50% the average annual income calculated by averaging 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 age of the automatic full rate (set at 67 years), regardless of the duration of insurance
- Provide proof of a certain number of insurance quarters, depending on the year of birth
- Be in a particular 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 of contributions: compulsory or voluntary, to an old-age insurance scheme. The concept of contributory quarters does not depend on the actual duration of the activity, but on the amount of the contribution paid.
- Similar periods: illness, maternity, unemployment, military service, etc.
- Equivalent periods: periods of participation by a family member in craft or commercial activity without benefiting from a compulsory old-age insurance scheme or activity abroad before 1er April 1983, for example.
These periods are retained within the limit of 4 quarters per year. calendar year, even in the case of simultaneous activities under different schemes.
Additional quarters, known as “insurance term increases”, may be granted for children (maternity and education) or for hardship.
Duration of insurance
The quarter is the unit of account for the duration of insurance. It is not possible to validate more than 4 per year.
Included are: contributory quarters, assimilated quarters (sickness, maternity, unemployment, military service, etc.) and increases in the duration of child insurance.
In case of low or deficit income, it is possible to pay a minimum basic pension contribution to acquire 3 quarters.
Quarter buybacks of old-age insurance are also possible. They allow the validation of terms, subject to conditions, by paying the corresponding contributions (years of higher education, incomplete years, activity abroad, etc.).
The page of theRetirement insurance provides information on quarter buybacks.
There is a tool to find out which pension plans allow it:
- What is the reference duration?
The reference period (the number of quarters required) varies according to the date of birth.
Year of birth | Number of insurance quarters required for the full rate | Number of best years for average annual income |
|---|---|---|
From 1958 to 1960 | 167 | 25 |
Between 1er January and August 31, 1961 | 168 | 25 |
Between 1er September and December 31, 1961 | 169 | 25 |
1962 | 169 | 25 |
1963 | 170 | 25 |
1964 | 171 | 25 |
From 1965 | 172 | 25 |
- What happens if the insured person does not have enough quarters?
If the insured person has not completed enough quarters, he/she may still retire between the statutory retirement age and the full rate age, but the amount of his/her basic pension is reduced.
For insured persons born from 1953, it is reduced by 1.25% by missing quarter.
The discount applies to a maximum of 20 quarters.
- What happens if the insured has additional quarters?
Any quarter contributed beyond the statutory retirement age and beyond the number of quarters required to obtain the full rate provides an increase (or surcharge) in the amount of the basic pension.
Each additional quarter worked thus increases the amount of the basic pension of 1.25%.
Since 1er january 2013, craftsmen and traders benefit from a common single supplementary scheme. However, the rights to a supplementary pension acquired before 2013 are retained.
The supplementary pension is calculated in points. Depending on the contributions paid, a certain number of points are earned, depending on a vesting value of the point. The value of the point varies according to its nature and its date of acquisition.
Calculation method : Number of points obtained x Point service value
The supplementary pension is paid in full if the pensioner has obtained his basic pension at full rate. A full-rate pension is a pension granted without a discount, i.e. without a reduction in its amount.
It is reduced if the basic pension has been obtained at a reduced rate according to coefficients of abatement specific to the supplementary scheme.
General rule
Since 1er September 2023, thelegal minimum age of retirement shall be increased to 62 years and 3 months for people born between 1er September 1961 and December 31 1961. It then increases by one quarter per year of birth.
The legal retirement age is 64 years for people born from 1er January 1968.
Change in age of departure according to year of birth
The minimum legal retirement age depends on theyear of birth of the insured.
You were born: | You can retire from: |
|---|---|
In 1963 | 62 years and 9 months |
In 1964 | 63 years |
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 years |
The minimum age to enter the device of phased retirement is set to 60 years for pensions with effect from 1er September 2025.
Progressive retirement allows an asset to reduce your professional activity everything by receiving a portion of his pension.
To access this device, the individual contractor must complete certain conditions.
To learn more about progressive retirement, visit the dedicated page on the website of the Ministry of Labor or Retirement Insurance.
The insured person must file his/her application 4 to 6 months before the date of retirement with the Social Security of the Self-Employed (SSI).
If he has contributed throughout his career to several schemes (employees, craftsmen, traders, agricultural scheme), this single request is sufficient.
If his last activity is artisanal or commercial, the retiree must inquire with the supplementary pension plan (type Agirc-Arrco: titleContent) to find out at what rate this pension can be paid at the statutory retirement age.
The insured must verify that all the quarters validated are taken into account with the various plans to which he may have been affiliated.
Please note
It is recommended that the insured person request a career statement at least 2 years before the planned retirement date.
Retirement applications can be made online or by post.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Online
To apply for retirement, simply log in to your retirement account on www.info-retraite.fr. This service allows the following actions:
- Request the liquidation of his rights, in one go, to all the pension schemes (basic and supplementary)
- Submit online the documents needed for the retirement application and follow the progress
Info Retirement - My retirement account
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 post
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 supporting documents.
This single application is also used for the supplementary pension application.
The insured must also inform the counter of the formalities of the companies of the cessation of its activity. This process is done only online.
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Retirement insurance - 39 60
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
- Social security (self-employed)
National Old-Age Insurance Fund for the Liberal Professions (Cnavpl)
Old-age insurance scheme for the liberal professions
By mail
cnavpl.info@cnavpl.fr
or
https://www.cnavpl.fr/contact/
By post
102 rue de Miromesnil - 75008 Paris
By phone
+33 (0)1 44 95 01 50
By fax
+33 (0)1 45 61 91 37
Inter-professional Pension and Old-Age Insurance Fund (Cipav)
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
National supplementary pension fund for artists-authors (Ircec)
By phone
Single call number: +33 1 80 50 18 88
By appointment from Monday to Friday from 9:45 am to 4:30 pm
By mail
contact@ircec.fr
or
contactracd@ircec.fr
By post
30 rue de la Victoire 75009 - CS 51245
75440 Paris Cedex 9
Pension contributions for craftsmen and tradesmen (basic pension)
Pension contributions for craftsmen and tradesmen (supplementary pension)
Duration of insurance for the full rate
Beneficiaries of the full rate without having reached the required number of quarters
Basic retirement for the liberal professions
Basic retirement for the liberal professions
Progressive retirement
Online service
Service-Public.fr
National Old-Age Insurance Fund for the Liberal Professions (Cnavpl)
Caisse interprofessionnelle des professions libérales (Cipav)
Cipav - Inter-professional provident and old-age insurance fund
Cipav - Inter-professional provident and old-age insurance fund
National supplementary pension fund for artists authors (IRCEC)
Retirement Union Public Interest Grouping