Retirement for craftsmen and shopkeepers: 2026 contributions

For 2025 income declared in 2026, a self-employed tradesperson or business owner, in business for two years or more, contributes to the basic pension at a rate of 17.87 per % up to €48,060, then 0.72 per % above that amount. The supplementary pension is 8.1 per %, then 9.1 per % up to €192,240, and the disability-death pension is 1.30 per % up to €48,060. However, the calculation basis has been reformed: the reform has been applicable since April 2026, with a flat-rate allowance of 26 per %. For those starting out in business (less than two years), flat-rate amounts apply, as detailed below.

This page deals with mandatory pension contribution rates, based on information from service-public.fr verified on October 8, 2026, and May 13, 2026. It does not cover micro-entrepreneurs (the main information sheet specifies that it does not apply to them), the calculation of a pension in euros, the value of a supplementary pension point, the sickness and maternity benefits scale, or the situation of non-residents. It also leaves three points without numerical answers because two official pages do not agree. These are listed below.

The rates: 2025 income declared in 2026, activity of 2 years or more

The annual social security ceiling is €48,060 in 2026. The service-public.fr page dedicated to the social protection of traders and craftsmen lists these rates under the subheading "In business for 2 years or more" and presents them as applicable to 2025 income, declared in 2026.

The information sheet specifies that it does not apply to micro-entrepreneurs. These rates are not presented for them.

Another fact sheet, on the pension scheme for the self-employed, indicates that the calculation basis and certain rates will change in 2026. The page does not say whether the table above incorporates the reform: check the amounts with the Urssaf.

The threshold for the first supplementary bracket is not published here.

The two official pages presenting supplementary pension schemes give the same rate of 8.1% for % and then 9.1% for %, and the same upper limit of €192,240. They do not set the threshold between the two brackets at the same amount. Therefore, the page does not publish any figure for this threshold. Before calculating your supplementary pension contribution, reread both documents or contact the Urssaf (French social security agency).

The calculation method has changed: what the sources say

A news item from service-public.fr published on April 20, 2026, presents the reform of the social security contribution base and scale. It highlights three changes:

• a single calculation basis, both for social security contributions and for CSG-CRDS; ;
• a simpler basis to determine, which corresponds to the amount of income without deduction of social charges; ;
• a decrease in the share of CSG-CRDS, which increases the share of social security contributions.

This amount benefits from an automatic flat-rate allowance of 26 %. The reform has been applicable since April 2026, the opening date of the 2025 income tax return campaign. According to current information, it applies to final 2025 contributions, as well as to 2026 contributions and those of subsequent years.

The news provides neither a new scale nor a specific figure. Another document, concerning the retirement scheme for self-employed individuals, indicates that the calculation basis and certain rates will change in 2026, after the declaration of 2025 professional income, and advises verifying the amounts with the Urssaf (French social security agency).

The definition of the base is not settled here

The information sheet on social protection for tradespeople and craftspeople describes income as being considered in two ways that don't perfectly overlap: sometimes it's the turnover declared for income tax purposes, and sometimes it's the turnover minus business expenses. This page doesn't use either of these methods. To determine which amount the applicable rates are, you need to review your specific situation and consult the latest regulations.

At the start of operations: fixed amounts

Under the subheading "Start of activity (less than 2 years)", the sheet presents a table of flat-rate contribution amounts depending on the year of start of activity.

These amounts apply to the start of a business activity, meaning, according to the subheading of the document, an activity of less than 2 years. Beyond that, the rates from the previous table apply.

Paying and adjusting your contributions

• Monthly payment. The sole proprietor can choose to pay their contributions on the 5th or the 20th of the month.
• Quarterly payment. The deadlines are February 5, May 5, August 5 and November 5.
• Modulation. It allows for an immediate adjustment of provisional contributions, from the Urssaf online space.
• Cessation of activity. The entrepreneur must declare their income within 90 days of deregistration.

Key milestones for retirement

The deadline for submitting the application has not been decided here.

Two official pages indicate a deadline for applications, but they are not worded the same way: one specifies a minimum deadline before cessation of activity, the other a range before the departure date. This page does not specify either. Confirm the cessation date with your social security office before communicating it to third parties.

Numerical example (fictitious profile)

Situation. Sophie, a self-employed plumber, and Marc, a self-employed shopkeeper, have been in business for over two years (hypothesis). For simplicity, we assume that the tax base is €40,000 for Sophie and €70,000 for Marc (hypothetical assumptions; the method for obtaining this base from income is not addressed here).

Issue. What is the order of magnitude of basic pension and disability-death contributions, and, for Sophie only, supplementary pension contributions, with the 2025 income rates declared in 2026?

Strategy. Apply the rates from the table to the assumed base, bracket by bracket. Sophie's base is lower than the two amounts given by the sources for the supplementary pension threshold: her supplementary contribution can therefore be calculated solely at the rate of 8.1 %. Marc's cannot: it depends on the threshold, which is disregarded.

Result.

For Sophie, the three contributions amount to €10,908.00, representing 27.27% of the assumed base amount. For Marc, each euro of base amount exceeding €48,060 is subject to 0.72% of the basic pension contribution and 0% of the disability/death contribution. Supplementary pension contributions also apply beyond the threshold between his two income brackets, at a rate of 9.1%; this is not calculated here, and the total of €9,371.07 therefore does not represent all of his pension contributions. These profiles are hypothetical. This calculation ignores CSG-CRDS contributions, sickness/maternity benefits, vocational training contributions, optional contributions, and adjustments. The figures illustrate the calculation. They do not reflect your specific situation.

What changes depending on your situation

• Your status : sole proprietor (craftsman or trader), micro-entrepreneur or liberal professional. The rates on this page refer to the first case.
• Your seniority and your year of commencement of activity : the sheet distinguishes between an activity of less than 2 years (flat rates according to the year of start) and an activity of 2 years or more (rate).
• The calculation basis applicable to your income, since the reform.
• Your generation : it determines the legal age, the number of quarters and the discount.
• Your income level compared to €48,060.

The rule depends on your situation. No results are guaranteed.