In summary…
Yes. A self-employed nurse who has claimed all her pensions at the full rate combines her pension from the Autonomous Pension and Welfare Fund for Nurses, Physiotherapists, Pedicurists/Podiatrists, Speech Therapists and Orthoptists (CARPIMKO) with her self-employment income no income limit. Without these conditions, the combined total is capped (€47,100 in 2025, the latest figure published by the pension fund). In a typical case (pension of €15,500, €30,000 in earned income, under a negotiated agreement, single), the earned income leaves approximately €20,600 once paid €4,703 contributions to the fund and €4,697 of tax, before contributions owed to Urssaf (the organization that collects social security contributions). These contributions grant few rights: approximately €343 additional pension per year of accumulation, to the basic and supplementary schemes only. For pensions taking effect from January 1, 2027, before age 67, the Social Security financing law for 2026 provides for a pension reduction: with the proposed threshold of €7,000, the gain in the typical case would fall to approximately €12,100.
1. What CARPIMKO allows: full or capped accumulation
A retired self-employed nurse can continue or resume working. The pension fund distinguishes between two situations.
| Total cumulative | Maximum cumulative | |
|---|---|---|
| Terms | Having applied for their basic and supplementary pensions at the legal retirement age (62, 63 or 64 years old depending on the generation) with all the required quarters for their generation, or at 67 years old, and to receive all basic and supplementary pensions from all schemes (excluding pensions not yet paid due to a reduction) | The conditions for full accumulation are not met. |
| Authorized income | No limit: the fund indicates that there is no income ceiling to respect. | Pensions and income combined are capped at €47,100 in 2025 (the 2026 amount is not published on the pension fund's website). Income for year N is checked at the end of year N+1; exceeding this limit may suspend or reduce the pension starting in year N+2. |
| New pension rights | Yes, to the basic and supplementary schemes | None |
Full accumulation is the common case for a nurse who retires with the required number of years of insurance for a full pension. Capped accumulation applies to retirement with a reduction or without all pensions being claimed: the cap then applies to the total of the pension and earnings. These rules are detailed on the page "Combining Employment and Retirement at Carpimko". The general framework for combining accumulation is described by service-public.gouv.fr : to liquidate all basic and supplementary pensions, then receive the full rate. This site also describes a capped accumulation limit calculated differently (160 % of the minimum wage or last salary) for employee schemes: for a self-employed professional, we use the figure from CARPIMKO.
One important point to note: the CARPIMKO website still displays the 2025 figures (ceiling of €47,100, minimum basic contribution of €440, supplementary allowance of €2,312). The 2026 calculation rules for the pension fund have since changed, with the reform of the social security contribution base and the elimination of the supplementary allowance.
2. The cost of the resumed activity, and the revenue it generates in rights.
In full pension accumulation, the nurse contributes like a practicing professional, with a few specific differences. Since 2026, contributions have been calculated on income without deduction of social security contributions, reduced by a deduction of 26 %: this is the social security base. For €30,000 of income, it is €22,200.
| Diet | Cumulative contribution, 2026 | New rights |
|---|---|---|
| Base | Calculated as before the aggregation: 8.73 % of the base amount up to €48,060 (the annual Social Security ceiling, or PASS), plus 1.87 % up to €240,300. The aggregation page stated a minimum of €440 in 2025. | Yes: from 60 to 550 points per year, at €0.6599 per point, up to a total of 3,620 points (5 % of the PASS) |
| Complementary | The pension fund has not published the 2026 rules for retirees: in 2025, only the flat-rate contribution of €2,312 was due. This flat rate is eliminated in 2026; the minimum contribution for 2026 is €2,091 (8.70 % of €24,030). | Yes: 8 points per year at €21.48 per point, up to a total of 48 points (2025 rule, assumption for 2026) |
| Old-age social benefit (ASV) | A flat fee of €224 plus 0.16 % of the base amount for the contracted nurse, totaling €260 in this case; the Health Insurance covers the remainder (€447 plus 0.24 %). The fund clarifies that the flat fee and the proportional portion remain due in addition, without any new entitlement. | None cumulatively, while the contribution remains due |
| Disability-Death | Due until the first day of the quarter following age 67, then optional until age 70: €1,022 (disability and death) or €511 (death only) in 2026 | Coverage remains in place as long as the premium is paid. |
The new rights form a second pension, This payment, made upon cessation of activity, is added to the first pension. It is neither increased nor revised, and any entitlements exceeding the ceilings are lost. According to the pension fund, basic pension entitlements are calculated from January 1, 2023, and supplementary pension entitlements from January 1, 2024, for retirees already receiving full benefits on those dates; for those returning to work, they are calculated from the date of resumption. Service-public.gouv.fr caps the new basic pension at €2,403 gross per year (i.e. 5 % of the PASS 2026), only once per till.
The order of magnitude is modest. In a typical case, a year of accumulation at €30,000 adds approximately €171 to the basic pension (259.6 points × €0.6599) and €172 to the supplementary pension (8 points × €21.48), i.e. €343 per year For €4,444 in basic and supplementary contributions: nearly 13 years of pension to recover one year of contributions. The supplementary scheme also reaches its ceiling of 48 points after 6 years of accumulation: beyond that, the contribution remains due without giving entitlement, according to the rule published in 2025. After 6 years, the second pension does not exceed €2,059 per year for €26,663 of basic and supplementary contributions paid.
3. What changes for pensions taking effect from 2027 onwards
Article 102 of Law No. 2025-1403 of December 30, 2025, on financing Social Security for 2026, eliminates the distinction between full and capped combined pension benefits: only age matters. According to CARPIMKO, these rules apply to pensions that take effect from the date of [date missing]. January 1, 2027. A nurse whose pension takes effect before this date remains, in our view, under the current rules.
| Nurse's age | Effect on pension |
|---|---|
| Before the legal retirement age | The pension is reduced by the amount of professional income from the very first euro. |
| Between the legal age and 67 years old | The pension is paid in full up to an income threshold set by decree, currently estimated at €7,000 per year; beyond this threshold, it is reduced by 50% of the excess amount. Example calculation: income of €9,000, excess of €2,000, reduction of €1,000 |
| From age 67 | Unlimited accumulation of pensions and benefits. According to the pension fund, only combined work after age 67 would entitle the holder to a second pension. |
The decree setting the threshold had not been published when CARPIMKO posted its article online (June 1, 2026), when service-public.gouv.fr published its information sheet (May 22, 2026), nor by the date of a written question to the National Assembly on September 29, 2026, which remained unanswered: we have not seen any since. The €7,000 threshold, the applicable legal age, and the exceptions therefore remain hypothetical.
4. Calculation based on €30,000 of reduced activity
Typical case
Situation. A 67-year-old self-employed, single, registered nurse with one tax unit. She has claimed all her pension benefits at the full rate. Her gross annual pension is €15,500: this is the result of a 35-year career with a professional income of €45,000, calculated using the 2026 point values of the pension fund (calculation assumption). She maintains a reduced practice of a few home visits and earns €30,000 in income before social security contributions.
Issue. She wonders what she actually has left of those €30,000, knowing that her pension alone does not bring her up to the 30 % bracket.
Strategy. She remains in full accumulation, without income limit, and performs the complete calculation. Social security base: €30,000 × (1 − 26 %) = €22,200. 2026 contributions: basic scheme €2,353 (€1,938 + €415), supplementary scheme €2,091 (assumption: minimum contribution), ASV €260, i.e. €4,703, 15.7% of income, excluding disability and death benefits (optional at his age). Mandatory retirement contributions are deductible from profit (Article 154 bis of the General Tax Code). We deduct the basic and supplementary pension schemes, but not the ASV (Supplementary Old-Age Insurance), which the page in the Official Bulletin of Public Finances consulted does not address: taxable profit falls to €25,556. Taxable pension: €15,500 - €10.% allowance (€1,550, the minimum of €454 does not apply) = €13,950. Total taxable income: €39,506.
Result. The tax goes from €258 à €4,956 €4,697 more, because the first €15,629 of the added income is taxed at 11% (%), the remainder at 30% (%) (the bracket from €29,579 to €84,577). It remains €20,599 on €30,000 (€30,000 - €4,703 - €4,697), excluding social security contributions. The combined social security and tax deduction amounts to 31.3% of the activity. With €4,710 paid into a retirement savings plan (the 2026 deduction threshold for a self-employed worker), the tax decreases by €1,413 (€4,710 - €30) and falls to €3,543.
| Position (in euros per year) | Boarding only | Cumulation, current rules | Assumption: pension claimed in 2027 before age 67, threshold of €7,000 |
|---|---|---|---|
| Gross pension paid | 15,500 | 15,500 | 4,000 |
| Earned income | 0 | 30,000 | 30,000 |
| CARPIMKO contributions (basic, supplementary, ASV) | 0 | - 4,703 | - 4,703 |
| Taxable income (pension after deduction of 10 %, plus net profit after deducted contributions) | 13,950 | 39,506 | 29,102 |
| Income tax | 258 | 4,956 | 1,925 |
| Available after CARPIMKO contributions and tax | 15,242 | 35,841 | 27,371 |
| Profit related to the activity | 20,599 | 12,130 |
Hypotheses. Single taxpayer, one share. Income tax scale published in the Official Bulletin of Public Finances for 2025 income (11 % from €11,600 to €29,579, 30 % from €29,579 to €84,577), assumed unchanged for 2026. The pension is taxed on its gross amount after deductions, without deduction of the generalized social contribution. Deduction of 10 % on the pension (minimum €454, maximum €4,439 per household; here it is €1,550). The supplementary pension scheme contribution is an assumption: if the fund did not require any additional contributions, the gain would be €1,463 higher. The tax base for the proportional portion of the ASV (Supplementary Old-Age Insurance) is that of contracted income; we assume it is equal to the social security tax base. Social security contributions (including the generalized social contribution) and the optional disability-death contribution are not included. The right-hand column applies the reduction of half the €7,000 excess to the same pension, without any discount: the pension decreases from €15,500 to €4,000. In this scenario, The €11,500 pension lost absorbs approximately 41% of the gain. : there is €12,130 left instead of €20,599.
5. Steps to resume business activity
- Declare the accumulation to CARPIMKO within the month This must be done following the award of the pension if the activity continues, or within one month of resuming work if it resumes after the pension has been awarded, using the online form in the personal account. The resumption of work must also be declared within this timeframe.
- Verify that all plans are liquidated : a single forgotten scheme, basic or supplementary, falls outside the full accumulation and triggers the ceiling.
- Apply for your second pensions on the same date For basic and supplementary schemes, upon cessation of activity: the fund warns that the rights of a scheme not claimed at the same time are lost.
- Choose disability and death coverage €1,022 for disability and death, €511 for death alone, from the moment the contribution becomes optional.
- Invest net income : the individual retirement savings plan is deducted at the household's marginal tax rate; the ceiling is detailed on our page PER deduction limit.
Frequently asked questions
Can a self-employed nurse combine her income with CARPIMKO without any limit?
Yes, you can combine all your pensions: you must have applied for retirement at the legal retirement age with all the required quarters for your generation, or at age 67, and receive all basic and supplementary pensions from all schemes. Otherwise, the combined pension is capped (€47,100 in 2025), and exceeding this limit may suspend or reduce your pension.
Do contributions paid in accumulation increase retirement benefits?
A little. When combined, they accrue a second pension under the basic scheme (60 to 550 points per year, 3,620 points in total) and the supplementary scheme (8 points per year, 48 in total according to the pension fund's website). The ASV (Supplementary Old-Age Insurance) does not accrue any pension rights. In a typical case, an annual income of €30,000 adds approximately €343 to the pension per year.
What will the 2027 pension accumulation reform change?
According to CARPIMKO, for pensions taking effect from January 1, 2027: a reduction from the first euro before the legal retirement age, a 50% reduction for exceeding a threshold (€7,000 being considered) between the legal retirement age and age 67, and unlimited accumulation from age 67. The decree setting the threshold had not been published at the last available dates.
What is the deadline for declaring one's accumulated benefits to the fund?
Within one month of receiving the pension if the activity continues, or within one month of resuming activity. The declaration is made online via the CARPIMKO personal account.
Is the disability-death contribution due cumulatively?
It is payable until the first day of the quarter following the age of 67. After that, it is optional until the age of 70: €1,022 per year for disability and death, or €511 per year for death alone, in 2026.
Our position
We start with your career record, your retirement date, and your projected earnings, not an average. We calculate your remaining income after contributions and taxes, then decide whether to invest it in a retirement savings plan or elsewhere. We do not draft any documents or provide legal or accounting advice: eligibility for combined benefits and the declaration of your income are handled by CARPIMKO and your accountant. We receive commissions on contracts taken out 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
- CARPIMKO, "Combining employment and retirement at Carpimko" (conditions for full and capped combination, contributions, new rights, procedures): carpimko.com
- CARPIMKO, «Reform of combining employment and retirement: changes envisaged from January 1, 2027» (June 1, 2026): carpimko.com
- CARPIMKO, "Declare my combined work and retirement" (one-month deadline): carpimko.com
- CARPIMKO, "My retirement insurance" (optional disability-death contribution of €1,022 or €511 in 2026): carpimko.com
- CARPIMKO, "2026: Evolution of the basis for social security and pension contributions" (social security base, 26 % allowance, 2026 rate, ASV €224 + 0.16 % payable by the member): carpimko.com
- CARPIMKO, "My contributions adapt to my income" (2026 contributions for the four schemes): carpimko.com
- CARPIMKO, "How is my self-employed pension calculated?" (2026 point values: €0.6599, €21.48, €1.50): carpimko.com
- CNAVPL, "Understanding your retirement" (557 and a maximum of 25 points from the basic scheme, calculated pro rata to the contribution, full rate at age 67): cnavpl.fr
- Service-public.gouv.fr, «Combining employment and retirement» (general conditions, new pension limited to €2,403 per year): service-public.gouv.fr
- Service-public.gouv.fr, «Combining employment and retirement: new rules from 2027» (law no. 2025-1403, article 102; threshold of €7,000, decree not published as of May 22, 2026): service-public.gouv.fr
- National Assembly, written question no. 18596 of September 29, 2026 (decree setting the threshold not published, question without answer): questions.assemblee-nationale.fr
- Service-public.gouv.fr, 10% tax reduction on pensions (minimum €454, maximum €4,439 per household): service-public.gouv.fr
- BOFiP, BOI-BNC-BASE-40-60-50-20, personal social security contributions of liberal professions (unlimited deduction of mandatory basic and supplementary old-age insurance contributions, article 154 bis of the General Tax Code): bofip.impots.gouv.fr
- BOFiP, BOI-IR-LIQ-20-10, income tax scale (law no. 2026-103 of finance for 2026, article 4): bofip.impots.gouv.fr
- BOFiP, BOI-IR-BASE-20-50-20, limits on deduction of retirement savings contributions (ceiling of €4,710 to €37,680 in 2026): bofip.impots.gouv.fr
- Annual Social Security ceiling 2026: €48,060.
