In summary…
In the typical case considered, a judicial officer (the former bailiff) who clears €150,000 of income per year for 35 years affects approximately €42,900 gross per year (approximately €3,570 per month) from the Pension Fund for Ministerial Officers, Public Officers and Judicial Companies (CAVOM), combining the basic and supplementary schemes. This is 29% of his income. To recover 70 % of his income, approximately €62,100 per year, representing a capital of approximately €1,082,000 to be built up in 20 years, with an effort of approximately €36,300 per year. The retirement savings plan (PER) deduction limit covers €12,922 in annual contributions and saves €3,877 in taxes: the remainder is invested in life insurance and real estate. This result is based on an assumption that the pension fund does not explicitly state on its public pages: the application of the 26% allowance to the supplementary pension scheme.
1. Which fund, and how many plans?
Liberal judicial officers fall under the CAVOM, This fund covers bailiffs, auctioneers, judicial officers, clerks of commercial courts, judicial administrators, and court-appointed representatives (see the fund's "Missions" page). It manages three mandatory pension schemes. The basic scheme is that of the National Old-Age Insurance Fund for the Liberal Professions (CNAVPL); CAVOM collects and pays this contribution. The pensions are cumulative, and each is calculated in the same way: number of points × point value.
| Diet | 2026 Membership Fee | Points earned | Point value 2026 |
|---|---|---|---|
| Base | 8.73 % of the contribution base up to one annual Social Security ceiling (PASS, €48,060), then 1.87 % up to five times the PASS (€240,300), i.e., €4,196 and €4,494 maximum contributions per bracket. The rate of 8.73 % applies from the second contribution payment of 2026 (8.23 % before). | Up to 557 points on the first bracket and 25 on the second, prorated to the contribution starting with the second payment in 2026: 1 point for every €86.29 of income | €0.6599 |
| Complementary | 12.5 % of self-employed income up to 8 PASS (€384,480); minimum of €1,141 | Membership fee ÷ point purchase value: €55.1390 | €3.3745 (revaluation of 1.30 % on January 1, 2026) |
| Disability-Death | Package price per class: A €315, B €630 (default class), C €1,260, D €1,890 | No retirement points | Class B: Disability pension of €16,535 per year, death benefit of €35,432 |
The supplementary pension scheme has no fixed class or lump sum: it is proportional to income, which distinguishes it from the scheme for notaries. One point purchased for €55.1390 pays out €3.3745 per year, or approximately €6.10 of annual pension for every €100 contributed. The supplementary pension therefore represents a significant portion of the total, as the calculation below demonstrates.
Since 2026, the reform of the social security contribution base has changed the calculation: contributions are calculated on income without deduction of social security contributions, reduced by a flat-rate allowance of 26 %, according to CAVOM. It states that all contributions will be calculated on a single basis, but its 2026 information sheet and parameter table do not detail the allowance for the supplementary scheme. We apply it to both regimes, as a calculation hypothesis, and we measure below what the opposite hypothesis changes. For €150,000 of income, the tax base is €111,000.
2. At what age is the full pension rate applicable, and until what age can one work?
- Basic scheme : automatic full rate at 67 years old ; Before, the required duration for one's generation was 167 quarters for the 1958 to 1960 generations up to 172 quarters from 1966 onwards. The age of entitlement increased from 62 to 64 years for people born from September 1, 1961 onwards. Each missing quarter deducted 1.25 % from the pension, up to a limit of 25 %; an additional quarter added 1.25 %.
- Supplementary scheme : the age of eligibility for benefits was 62 for the generations born between 1959 and 1964, then 62 years and 6 months for 1965, 63 years for 1966, 63 years and 6 months for 1967 and 64 years old for 1968 and beyond ; full rate at 67 years old. Before age 67, the pension is reduced by 5% per year of early retirement. There is no early retirement scheme for long careers.
- Combined with an activity : it is full if all your personal pensions are paid out at the full rate; otherwise, it is capped at €48,060 (2026 guide of the fund).
- Age limit : the Council of State ruled on May 18, 2018, that the limit on the exercise of 70 years old Notaries, bailiffs, and judicial auctioneers, with a possible twelve-month extension (Articles 53 to 55 of the Law of August 6, 2015). Bailiffs and judicial auctioneers merged into the profession of judicial officer on July 1, 2022 (Ministry of Justice). We were unable to find the text reiterating this limit for judicial officers on an official website; please confirm it with your regional chamber.
- Regularization at departure : the fund requires that the 2025 regularization and the prorated portion of the 2026 contributions be up to date; for a departure on October 1, 2026, three-quarters of the 2026 contributions remain due.
Our typical case involved someone born in 1979: their eligibility for supplementary pension benefits begins at 64, and they qualify for a full pension at 67, below the age limit of 70. The 2026 Social Security financing law lowers the legal retirement age by three months for those born between 1964 and 1968 (pensions effective from October 1, 2026, see the 2026 guide from the pension fund): this does not affect those born in 1979.
3. Calculation based on €150,000 of income over 35 years
We apply the 2026 values to each of the 35 years, in constant euros. The base of €111,000 exceeds the Social Security ceiling: the first bracket of the basic scheme is contributed at the maximum (€4,196, or 557 points) and the second provides €2,076 out of a maximum of €4,494, or 11.5 points out of 25. In the supplementary scheme, €13,875 in contributions (12.5 points out of 25) purchase 251.6 points per year.
| Diet | Calculation | Gross annual pension |
|---|---|---|
| Base | (557 + 11.5) points × 35 years × €0.6599 | €13,131 |
| Complementary | €13,875 ÷ €55.1390 = 251.6 points per year × 35 years = 8,807 points × €3.3745 | €29,720 |
| Total | €3,571 per month | €42,852 |
Typical case
Situation. A bailiff, currently 47 years old, is married with a spouse who has no income. He has two tax units and has been practicing since age 32. His professional income is €150,000 per year, a stable amount before social security contributions. His contributions are calculated on this income less a 26% allowance. He will retire at 67, the full pension age, after 35 years of contributions, below the age limit of 70. The 2026 values are fixed, and the amounts are in constant euros.
Issue. The calculation gives €42,852 gross per year, or 28.6% His income is €13,131 from the basic pension scheme and €29,720 from the supplementary scheme (69% of the total). Therefore, in 2026, he contributes approximately €20,146 per year to both schemes (€6,271 for the basic scheme and €13,875 for the supplementary scheme), representing 13.4% of his income, plus €630 for disability and death benefits in class B (€20,776 total). Using the single point value from page 19 of the guide (€3.3345 instead of €3.3745), the supplementary contribution would fall to €29,368.
Strategy. He aims for 70% of his income, or €105,000 per year. He is lacking €62,148 per year for 25 years of retirement (from age 67 to 92). At a return of 3 % during retirement, this cash flow requires a capital of €1,082,198 at age 67. To reach that goal in 20 years with a return of 4,130 per year, he must save €36,342 per year, That's €3,029 per month (24.2% of his income). These two returns are calculation assumptions, not promises. He contributes his maximum to a retirement savings plan (PER) and invests the remainder in life insurance.
Result. His taxable profit for 2025 is at most €129,224 (€150,000 less CAVOM contributions, not including other social security contributions): he can pay up to €12,922 on his PER in 2026, i.e., 10 % of this benefit (BOI-IR-BASE-20-50-20). His family quotient of €64,612 per share falls between €29,579 and €84,577 both before and after the payment: the deduction remains in the 30 % bracket (Law No. 2026-103, Article 4), and the tax saving is €3,877. The actual outlay is €9,046. He pays the remaining €23,420 into life insurance. At age 67, his pensions amount to €21,426 per share: there is €8,153 remaining before the 30% tax bracket, so withdrawals from the PER are first taxed at 11%.
What another hypothesis changes
Three factors influence the outcome. First, income: the basic pension scheme is capped at €4,196 and contributions at €4,494 per bracket, while the supplementary scheme continues to grow up to 8 times the annual social security ceiling (PASS). Second, the 26% allowance (%): if the pension fund did not apply this allowance to the supplementary scheme, a 12.5% allowance (%) on €150,000 would result in €18,750 in contributions and €40,162 in pension benefits per year, an increase of €10,442. Finally, the point value, as discussed above. Using your pension fund statement, you can replace our assumptions with your own figures.
| Annual income | Basic scheme | Complementary | Total | Share of income |
|---|---|---|---|---|
| €100,000 | €13,043 | €19,813 | €32,856 | 33% |
| €150,000 | €13,131 | €29,720 | €42,852 | 29% |
| €200,000 | €13,220 | €39,627 | €52,847 | 26% |
This calculation is an order of magnitude. It freezes the values for 2026, assumes a constant income over 35 years, does not take into account inflation, a possible increase for three children (10 %), or the purchase of additional quarters of contributions, and assumes the indicated returns. It suffices to state the following: CAVOM does not replace your standard of living.
4. What the PER allows you to deduct
Retirement savings plans are deductible from taxable income up to a certain limit. For a self-employed worker, this limit is the higher of 10 % of the previous year's taxable profit (capped at up to 8 times the Social Security ceiling) and 10 % of the Social Security ceiling. The applicable ceiling is that of the previous year (€47,100 in 2025): for a payment in 2026, this results in a minimum of €4,710 and a maximum of €37,680, according to the Official Bulletin of Public Finances. Any unused portion of the ceiling can be carried over to the following five years. Details are available on our page. PER deduction limit.
For this judicial officer, the ceiling is €12,922: it covers 36 % of the annual effort of €36,342. The individual PER is the starting tool; it is not sufficient on its own.
5. Levers outside the case
- Assurance-vie : savings available at any time, with reduced taxation after eight years, useful for inheritance.
- Rental property : supplementary income, with the status of non-professional furnished rental provider to limit taxes on rental income.
- Shares in real estate investment companies : exposure to real estate without management, see our dedicated page.
- The transfer of your shares or your office : the price finances part of the capital to be raised; its tax treatment is prepared with the tax lawyer or the accountant of the office.
- The spouse : the survivor's pension is 60 % of the supplementary pension without means testing, and 54 % of the basic pension subject to means testing (2026 guide of the fund).
Frequently asked questions
Which pension fund pays the retirement benefits of a judicial officer?
CAVOM, the pension fund for ministerial officers, public officers, and judicial companies, whose "Missions" page explicitly mentions bailiffs. It manages the basic pension scheme (that of the National Pension Fund for the Liberal Professions), the supplementary scheme, and disability and death benefits.
At what age does a judicial officer receive their full pension?
At age 67 for both the basic and supplementary pension schemes. For the basic scheme, the full pension rate is also obtained earlier if the required contribution period is met (172 quarters for those born in 1966 and later). For the supplementary scheme, retiring before age 67 reduces the pension by 5% per year of early retirement, starting at age 64 for those born in 1968 and later.
How much will CAVOM pension contributions cost in 2026?
In our typical case (€150,000 income, 26% allowance applied by assumption), approximately €20,146 per year: €6,271 for the basic scheme and €13,875 for the supplementary scheme, plus €630 for disability-death in class B. The basic scheme is capped at €4,196 (first bracket) and €4,494 (second) per year; the supplementary scheme goes up to 8 times the Social Security ceiling.
Does the CAVOM supplementary scheme depend on a contribution class?
No. It is proportional to income: 12.5 times the amount of self-employment income up to 8 times the Social Security ceiling, with a minimum of €1,141. Points are obtained by dividing the contribution by the purchase value of the point, which was €55.1390 in 2026.
Is the PER sufficient to bridge the gap?
No. With an income of €150,000, the deduction limit is approximately €12,922 per year, while the required contribution is approximately €36,342 per year. The PER (Retirement Savings Plan) can be combined with life insurance and real estate.
Our position
We start with your CAVOM points statement, not an average: your basic and supplementary points are listed there, and they replace our assumptions. Using this document, we measure the gap between your pension and your current income, then we construct the PER (Retirement Savings Plan), life insurance, and real estate combination that minimizes tax costs. We do not draft legal documents or provide legal or accounting advice: the transfer of your shares, the organization of your office, and the verification of your contribution base are handled by your lawyer or 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
- CAVOM, "Missions" (covered professions, including judicial officers): cavom.net
- CAVOM, summary table of the main parameters 2026 (rates, ceilings, points, purchase and service values, disability-death classes): cavom.net
- CAVOM, explanatory note for the first 2026 contribution request for self-employed professionals (minimum base, basic scheme rate, adjustment in case of departure): cavom.net
- CAVOM, retirement and insurance guide 2026 (pension formulas, ages, reduction, accumulation, reversion): cavom.net
- CAVOM, "Raising the age of eligibility for supplementary pension schemes": cavom.net
- CAVOM, "Evolution of the contribution rate of tranche 1 of the basic scheme" (8.23 % then 8.73 %): cavom.net
- CAVOM, "Reform of social security contributions for liberal professionals" (single base, 26% reduction): cavom.net
- CAVOM, "Revaluation of the service values of the point" (+ 1.30 % on January 1, 2026): cavom.net
- National Old-Age Insurance Fund for the Liberal Professions, "Understanding your retirement" (professional sections, point value 2026, 557 and 25 points): cnavpl.fr
- Council of State, "Public and ministerial officers" (age limit of 70 years, extension of twelve months): conseil-etat.fr
- Ministry of Justice, "Creation of the profession of judicial officer" (merger on July 1, 2022): justice.gouv.fr
- BOFiP, BOI-IR-BASE-20-50-20, limits on the deduction of retirement savings contributions: bofip.impots.gouv.fr
- Law No. 2026-103 on finance for 2026, article 4 (income tax scale); annual ceiling of Social Security 2026: €48,060; 2025: €47,100.
