In summary…
A self-employed veterinarian who leaves €80,000 profit and ceases its activity affects €109.59 per day of Health Insurance from the 4th to the 90th day of sick leave (50% of his income). After the 90th day, the Veterinarians' Autonomous Pension and Welfare Fund (CARPV) does not publish any daily allowance: his disability pension is only payable after more than one year of disability, starting from a rate of 66 %, and it is of €8,560 to €25,680 per year at 66 % depending on the chosen class (€17,120 in Medium class), and from €13,375 to €40,125 at 100 %. Over a continuous 12-month leave, he receives €9,534 and is missing €70,466. A group insurance contract (known as a Madelin contract) is deductible from profits up to €6,364.20 per year at this income level (article 154 bis of the General Tax Code).
1. Three floors: Health Insurance, CARPV, and a gap between the two
A self-employed veterinarian does not have an employer who maintains their salary. Since July 1, 2021, the French National Health Insurance (Assurance Maladie) has been paying daily allowances to self-employed professionals during the first few days of sick leave. The CARPV, their pension and welfare fund, manages a mandatory disability and death benefits scheme: it pays a disability pension, but it does not cover long-term illness, disabilities below 66% (%), or disabilities that have not lasted for more than a year. The amounts below are for 2026.
| Step | Who pays? | Amount for a profit of €80,000 |
|---|---|---|
| Days 1 to 3 | Person (3-day waiting period) | €0 |
| Days 4 to 90 (87 days) | The primary health insurance fund (CPAM): daily allowances | €109.59 per day, or €3,333 per month |
| From the 91st to the 365th day | No daily allowance published by CARPV | €0 |
| After more than a year of disability of at least 66 % | The CARPV: disability pension | €17,120 per year at 66 %, €26,750 per year at 100 % (Medium class) |
| Death | CARPV: death benefit, annuities | €37,985 to €113,955 in capital depending on the class |
2. From the 4th to the 90th day: Health insurance pays half of the income
The law opens after one year of membership on the date of the medical assessment of incapacity (Article D. 622-1 of the Social Security Code). The compensation is 1/730th of the average income subject to contributions over the last three calendar years (article D. 622-7), and this average is capped at three times the annual social security ceiling (PASS), or 3 × €48,060 = €144,180 in 2026. The maximum is therefore €197.51 per day, According to the Centre for European and International Social Security Liaison (CLEISS), it is payable from the 4th day and for a maximum of 87 consecutive days except for the waiting period for the same incapacity (article D. 622-12). The veterinarian must have ceased their activity and present a medical certificate.
Dividing by 730 is equivalent to paying half of the income 1/730th per day over 365 days equals 50 %. For an average income of €80,000, below the ceiling of €144,180, the allowance is €109.59 per day, while the daily income is €219.18. Allowances that replace income are taxable as non-commercial profits (BNC) if the activity continues (BOFiP, BOI-BNC-BASE-40-60-50-30, nos. 50 and 70).
3. From the 91st day onwards: no daily allowance published by the CARPV
This is the point that most veterinarians discover too late. The CARPV's 2026 guide indicates that the disability-death benefit plan does not cover "disabilities before the 365th day"«, The page on the health insurance fund's website regarding long-term daily allowances states "decree pending validation by the supervisory authority," without specifying any amount. Therefore, we disregard this amount: from the 91st to the 365th day, a total of 275 days, the calculation below assumes €0 paid by the mandatory schemes.
Over this period, the lost income is 275 × €219.18 = €60,274. There is only one form of assistance available from the pension fund: if the disability exceeds 6 months, either continuously or cumulatively over a calendar year, the CARPV (French Pension Fund for the Elderly) can, upon request, waive the annual contribution to the basic pension scheme and credit 400 pension points and 4 quarters of pension credit. This protects the pension, not the income.
4. CARPV disability pension: from €8,560 to €40,125 per year
The annuity is owed to the veterinarian who presents a disability equal to or greater than 66 % for more than one year, Disability benefits are granted due to illness or accident. The applicable rate is the more favorable of the occupational and functional rates, and the application is reviewed by the fund's disability assessment board. Benefits are paid monthly, starting on the first day of the calendar quarter following the one-year period, and no later than the first day of the quarter following the individual's 65th birthday. A rate of 66% allows continued employment, with a cap on cumulative income; a rate of 100% does not. Disabilities that arose before enrollment are not covered.
Upon enrollment, the Maximum class applies, unless a request for a lower class is made within one month of receiving the questionnaire. There is no waiting period or medical screening. The 2026 benefits are as follows:
| Class | Annual premium | Annuity at 66 % | Annuity at 100 % | Share of the profit of €80,000 (annuity at 100 %) |
|---|---|---|---|---|
| Minimum | €390 | €8,560 per year | €13,375 per year | 17% |
| Medium | €780 | €17,120 per year | €26,750 per year | 33% |
| Maximum | €1,170 | €25,680 per year | €40,125 per year | 50% |
For veterinarians under 35 years of age at the time of establishment, during the first three years of private practice, the Medium class costs €647.40 and the Maximum class €780. Annuities are calculated in annuity points, with a value of €53.50 in 2026. For the Medium and Maximum classes, the annuity is only paid if the disability occurs after the class takes effect. Once the disability has been recognized for more than one year, the contribution to the disability-death plan is waived, while death benefit coverage remains, and the contribution to the supplementary pension plan is waived with the accrual of points.
5. Death: a lump sum of €37,985 to €113,955
The death benefit is paid first to the spouse (married or in a civil partnership), then to minor children, dependents, descendants, and ascendants, provided that the contributions due at the date of death have been paid. In the Medium class, it amounts to €75,970, or 11.4 months of income. In addition, there is a survivor's pension of €9,630 per year for the spouse (married or in a civil partnership), up to age 65, and an education allowance of €8,560 per year per orphan under 21 (25 if enrolled in studies). For a veterinarian over 65 at the time of death, the benefit is reduced from €52 (if they died in the year they turned 66) to €25 (if they turned 75).
6. The difference with €80,000 in profit
Typical case
Situation. A 45-year-old self-employed veterinarian, practicing in Lyon, single, with no children, earns a stable income of €80,000 per year. We are using this amount as his average annual income as considered by the French National Health Insurance Fund (CPAM) and as his taxable income before deduction of optional contributions. He is up-to-date with his contributions, pays into the disability and death insurance scheme at the Medium level (€780 per year), and has not taken out any additional life insurance policies.
Issue. He stops working and ceases all activity. From the 4th to the 90th day, the CPAM (French Health Insurance Fund) pays him €109.59 per day (80,000 ÷ 730): 87 days × €109.59 = €9,534.25, while his income over the first 90 days is €19,726: he is missing €10,192. From the 91st to the 365th day, no mandatory scheme pays daily allowance: 275 days at €219.18 of income, representing €60,274 of lost income. During a continuous 12-month absence, he receives €9,534.25 (12% of his income): he is short €70,465.75. If the work stoppage results in a disability of at least 66 % recognized more than a year later, the Medium class pension is €17,120 per year at 66 % (21 % of income) and €26,750 per year at 100 % (€2,229 per month, 33 % of income): there is a shortfall €62,880 per year at 66 % and €53,250 per year at 100 % (€4,438 per month).
Strategy. He obtains quotes for a group life insurance contract falling under Article 154 bis of the French General Tax Code (CGI). The deduction limit is the sum of 3.75 times the profit (€3,000.00) and 7 times the 2026 annual social security ceiling (PASS) of €48,060 (€3,364.20), totaling €6,364.20, up to a maximum of 3 times the PASS (€11,534.40), with a minimum of 7 times the PASS (€3,364.20). The applicable limit is therefore €6,364.20 per year, or €530 per month. He compares quotes based on what they actually cover: deductible, daily allowance, payment period, disability rate threshold (CARPV pays nothing below 66 %), total and partial disability pension, and death benefit. He focuses first on the gap from day 91 to day 365, then on the €4,438 per month shortfall in total disability benefits.
Result. At €80,000, a single person falls into the 30 % tax bracket (from €29,579 to €84,577 per share); after deductions, their profit remains at €73,636, in the same bracket. A bonus of €6,364.20 saves €1,909.26 of tax (€17,103.99 before, €15,194.73 after): the actual cost is €4,454.94 per year, or €371.25 per month. The amount of compensation and annuity that this premium buys depends on the quote; we do not provide one.
Hypotheses. The calculation assumes a constant benefit of €80,000, a single person, the 2026 amounts for the entire period, continuous leave without resumption of activity, and gross amounts: we have not deducted social security contributions or income tax. The average annual income actually used by the CPAM (French Health Insurance Fund) is based on the three calendar years preceding the leave and can be found in the online health insurance account. The annuity is assumed to be paid from the 13th month, at the earliest; it actually begins on the first day of the calendar quarter following the one-year period. Over 5 years from the leave, with €9,534 in the first year followed by the annuity of €26,750 for 4 years, the lost income is €400,000, and the mandatory schemes pay €116,534: there is a shortfall. €283,466.
7. The group insurance contract (Madelin): what the deduction allows
Article 154 bis of the French General Tax Code allows self-employed individuals subject to the BNC (non-commercial profits) tax regime to deduct contributions to a supplementary insurance contract taken out on a voluntary basis from their profits. The Official Bulletin of Public Finances (BOFiP, BOI-BIC-CHG-40-50-40-20, No. 90), to which the BNC tax doctrine refers (BOI-BNC-BASE-40-60-50-10, No. 430), sets the limit: 3.75 % of taxable profit plus 7 % of the PASS, without exceeding 3 % of 8 PASS, with a floor of 7 % of the PASS (annual social security ceiling). The profit is that before deduction of optional contributions, and the PASS is that of the fiscal year ending. In 2026, this gives a floor of €3,364.20 and a maximum of €11,534.40; for €80,000, the limit is €6,364.20.
- The contract is a group insurance contract as defined in Article L. 144-1 of the Insurance Code, taken out on a voluntary basis, and the payment of mandatory social security contributions must be respected (BOI-BNC-BASE-40-60-50-10, Nos. 460 and 480).
- The risks targeted (No. 410): daily allowances in case of sick leave, benefits in kind that supplement the mandatory scheme, lump sum or annuity in case of death or permanent disability. Supplemental health insurance of this type falls into the same category: check the total premiums before sizing the contract.
- What the contract adds to the CARPV A daily allowance that begins after a waiting period of your choosing, meaning a gap from day 91 to day 365, and an annuity whose triggering disability rate is that of the contract, not the 66 % rate of the fund. These points are found in the contract terms and conditions, not in a market average.
- The excluded : retired operators cannot deduct these contributions (No. 20).
- The counterpart Compensation that replaces income is taxable, under the BNC (non-commercial profits) regime if the activity continues, and the deduction cap does not change this taxable status (BOI-BNC-BASE-40-60-50-30, nos. 10 and 50). The calculation of coverage is therefore based on the net amount after tax.
The retirement savings plan has its own limit, detailed on our page PER deduction limit ; the individual PER is managed in parallel with the planning and insurance.
8. In what order should the topic be addressed?
- Review your disability-death class The Maximum class applies by default to membership. A downgrade takes effect on January 1st following the request, and an upgrade after a period of at least six months. In the Minimum class, the pension at 66 % is €8,560 per year, representing 11 % of a benefit of €80,000.
- Calculate your fixed costs : clinic rent, equipment loans, vehicle, insurance. These continue to accrue during the shutdown, and neither the compensation nor the annuity covers them.
- Check your income statement In the personal space of the Health Insurance: the benefit is based on the average of the last three years, not on the profit of the current year.
- Choose the supplementary contract for your benefits Deductible, daily allowance, definition of disability, disability threshold, annuity duration, death benefit. Two quotes at the same price can cover very different amounts.
- Place the remaining effort Outside of insurance coverage: an income that does not depend on your presence at the clinic is built with the tax exemption. For a similar example with another healthcare professional, see wealth management for a self-employed doctor in Lyon.
Frequently asked questions
How much does a self-employed veterinarian receive while on sick leave, and from what date?
Nothing for the first 3 days. From the 4th to the 90th day, the CPAM pays 1/730th of the average of its income subject to contributions of the last three years, i.e. half of the income: €109.59 per day for €80,000, a maximum of €197.51 per day in 2026. Beyond the 90th day, the CARPV does not publish any daily allowance.
Does CARPV pay compensation after the 90th day of sick leave?
Its documents do not specify any amount: the 2026 guide states that the disability-death scheme does not cover long-term illness or disabilities before the 365th day, and the fund's page on long-term daily allowances indicates "decree pending validation by the supervisory authority." A supplementary insurance contract is used to cover this period.
What disability pension will CARPV pay in 2026?
From €8,560 to €25,680 per year for a disability of 66 % and from €13,375 to €40,125 for a disability of 100 %, depending on the class (Minimum, Medium, or Maximum). It requires a disability of at least 66 % for more than one year and is paid until the first day of the quarter following the recipient's 65th birthday at the latest. These amounts are fixed and do not depend on income.
What death benefit is available for a self-employed veterinarian?
€37,985 in the Minimum class, €75,970 in the Medium class, and €113,955 in the Maximum class, paid primarily to the spouse (married or in a civil partnership) if contributions are up to date. In addition, there is a survivor's pension (€4,815 to €14,445 per year) and an education allowance per orphan (€4,280 to €12,840 per year).
Up to what amount can a Madelin pension contract be deducted?
Up to 3.75 % of taxable profit plus 7 % of the PASS, within the limit of 3 % of 8 PASS, with a floor of 7 % of the PASS. In 2026, this amounts to €6,364.20 for a profit of €80,000, a floor of €3,364.20 and a maximum of €11,534.40 (Article 154 bis of the French General Tax Code, BOFiP BOI-BIC-CHG-40-50-40-20).
Our position
We do not replace either the national health insurance (Assurance Maladie) or the pension fund (CARPV): their amounts are those stated in their documents, and the income used to calculate your benefits is shown in your online account. Our role is to measure the difference between these amounts and your actual income and expenses, to compare group insurance contracts based on their benefits and not solely on their price, and then to invest the remaining savings. We do not draft documents or provide legal or accounting advice: profit calculations and legal status issues should be handled with your accountant. We receive commissions on contracts purchased through our firm.
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Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 28/10/2026.
Official sources consulted
- CARPV, "2026 Guide: Understanding your contributions and benefits" (disability-death plan: classes, contributions, annuities, death benefit, exclusions, daily allowances): carpv.fr
- CARPV, "Understanding your contributions and contribution requests" (2026 contributions for the disability-death scheme, special rate for those under 35): carpv.fr
- CARPV, "Disability, survivor's and education pension" (conditions, starting point, end of the pension): carpv.fr
- CARPV, "Death Benefit" (order of beneficiaries, conditions): carpv.fr
- CARPV, "Short-term daily allowances" (exemption from contributions in case of incapacity for more than 6 months): carpv.fr
- CARPV, "Long daily allowances" (note "decree currently being validated by the supervisory authority"): carpv.fr
- Health insurance, circular CIR-16-2021 of July 6, 2021 (daily allowances for self-employed professionals: articles D. 622-1, D. 622-5, D. 622-7 and D. 622-12 of the Social Security Code, ceiling of 3 PASS, 87 days): circulaires.ameli.fr
- CLEISS (Centre for European and International Social Security Liaison), "The French social protection scheme for self-employed workers" (allowance capped at €197.51 in 2026 for regulated liberal professions, 12 months of affiliation): cleiss.fr
- BOFiP, BOI-BIC-CHG-40-50-40-20, limits on the deduction of supplementary pension contributions (article 154 bis, II, 2° of the CGI): bofip.impots.gouv.fr
- BOFiP, BOI-BNC-BASE-40-60-50-10, scope of application of optional contributions for self-employed individuals in BNC: bofip.impots.gouv.fr
- BOFiP, BOI-BNC-BASE-40-60-50-30, benefits paid in the form of replacement income: bofip.impots.gouv.fr
- Income tax scale 2026 (law no. 2026-103, article 4); annual social security ceiling 2026: €48,060.
