What supplementary pension for self-employed people?

The distinction is important. Self-employed people who have the status of trader or craftsman are attached to the SSI and contribute for their supplementary retirement to the supplementary retirement scheme for the self-employed (RCI). The “unregulated” liberal professions also called PLNR (consultants, coaches, trainers, well-being professions, etc.) have also been automatically attached, since 2018, to the SSI and to the supplementary pension for the self-employed. On the other hand, the regulated liberal professions (some 21 professions are concerned) – as well as the auto-entrepreneurs affiliated to this fund before 2018 and who did not ask to change for the SSI – for their part come under the CNAVPL and contribute to the Cipav for their supplementary pension.

Unlike “classic” self-employed workers, self-employed people pay their social contributions in a lump sum at the global rate of 12.8% for those who have a craft, industrial or commercial activity, 22% for those who exercise an activity. unregulated liberal or a service activity and 22.2% for those exercising a regulated liberal activity under the Cipav. This package is based on the amount of their turnover – and not their professional income – and covers all risks: sickness, maternity, disability and retirement as well as the CSG and the CRDS. “For auto-entrepreneurs affiliated to Cipav, a decree published at the end of 2018, updated to June 12, 2021, now provides for the distribution of social contributions between the different risks. Regarding retirement, for the year 2022, “29.8%” of the 22.2% contribution is dedicated to their basic retirement – or 6.6% of their turnover – and 19.8 % to their supplementary retirement – or 4.4% of their turnover ”, specifies François Clouet, CEO of Cipav.

For example, for a declared turnover of 10,000 euros and 2,220 euros paid under the social package, the contribution paid under the complementary scheme is 440 euros (19.8% of 2,200 euros). Taking into account the purchase price of the point (42.41 euros), the contribution of 440 euros allows the acquisition of 10.37 Cipav supplementary pension points.

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For the self-employed with the status of trader or craftsman, their pension rights are validated on the basis of the contributions that they should have paid as a self-employed person on the basis of their professional income (and not on that of their turnover). To reconstitute their professional income, the regime applies, for lack of anything better, the same allowance as that used by the tax authorities to determine their taxable income: 71% for a purchase and resale activity and 50% for a craft activity. For example, for 50,000 euros of turnover, professional income is estimated at 14,500 euros for a trader and 25,000 euros for a craftsman. Once this income has been determined, the scheme allocates the theoretical contributions to each insured risk according to an order of priority defined by the Social Security Code, taking into account, where applicable, the existence of minimum and / or maximum contributions: CSG and CRDS , sickness and maternity, basic retirement, invalidity death, supplementary retirement… With supplementary retirement contributions coming in fifth position, you may not validate any supplementary retirement point if you have achieved a very low turnover.

But it is for the self-employed who exercise an unregulated liberal profession and who have been attached, since 2018 to the ISS, that the situation is even more catastrophic. “In the absence of a text specifying the part of their contribution which must be allocated to the supplementary pension, these auto-entrepreneurs do not create any rights. Clearly, they contribute like the others, at the same rate as the others but have not acquired any rights for the years 2018, 2019, 2020 and 2021. For most of them, they are not aware of this situation. ”, underlines Grégoire Leclercq, president of the National Federation of self-employed and micro-entrepreneurs. This organization has been campaigning for rights to be granted to them retroactively since 2018.