{"id":5642,"date":"2026-10-16T07:00:19","date_gmt":"2026-10-16T05:00:19","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/profession-liberale-arrete-6-mois-ce-que-vous-touchez-vraiment\/"},"modified":"2026-10-16T07:00:19","modified_gmt":"2026-10-16T05:00:19","slug":"profession-liberale-arrete-6-mois-ce-que-vous-touchez-vraiment","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/profession-liberale-arrete-6-mois-ce-que-vous-touchez-vraiment\/","title":{"rendered":"Self-employed professional: 6-month work stoppage, what you actually earn"},"content":{"rendered":"
\n

In summary\u2026<\/h2>\n

Since 2021, the French national health insurance system (Assurance Maladie) has been compensating sick leave for self-employed professionals. The process is straightforward: a 3-day waiting period, compensation up to the 90th day, and a maximum of \u20ac197.51 per day. Beyond that, each professional health insurance fund applies its own rules. For a six-month leave, supplementary insurance makes a significant difference, and its premiums are tax-deductible.<\/p>\n<\/div>\n

1. What the Health Insurance has paid out since 2021<\/strong><\/h2>\n

Decree 2021-755 introduced daily allowances for self-employed professionals, effective July 1, 2021. These allowances are paid after a 3-day waiting period and up to the 90th day of sick leave.<\/p>\n

Their amount is equal to 1\/730 of the average income of the last three years, capped at 3 times the annual social security ceiling (PASS), i.e., \u20ac144,180 in 2026. The maximum daily allowance is \u20ac197.51. Over 87 days of compensation, the maximum possible amount is \u20ac17,183. For an average income of \u20ac80,000, the allowance drops to \u20ac109.59 per day.<\/p>\n

2. From the 91st day onwards, everything depends on your fund<\/strong><\/h2>\n

Health insurance coverage ends on the 90th day. The professional pension fund then takes over: for doctors, the CARMF provides compensation starting on the 91st day. Each fund sets its own conditions, amounts, and durations. The level of coverage is verified on a fund-by-fund, profession-by-profession basis. For a physiotherapist, architect, or chartered accountant, the date and level of coverage are determined by the rules of their individual pension fund.<\/p>\n

In all cases, the firm's expenses do not stop with the activity: rent, salaries, and professional loan repayments continue throughout the duration of the shutdown.<\/p>\n

3. Concrete example<\/strong><\/h2>\n

Situation.<\/strong> A general practitioner, with a stable annual income of \u20ac80,000 over three years, fractures his wrist. Six months without seeing patients.<\/p>\n

Issue.<\/strong> Health insurance: \u20ac109.59 per day (1\/730 of \u20ac80,000) from the 4th to the 90th day, totaling \u20ac9,534. From the 91st day onward, benefits are paid by CARMF. Practice expenses continue to be incurred for the six months.<\/p>\n

Strategy.<\/strong> A provision under article 154 bis: daily allowances calibrated on the income and fixed costs of the practice, disability guarantee, coordination with the CARMF relay.<\/p>\n

Result.<\/strong> Deductible contributions up to \u20ac6,364 per year: in the 30 % bracket, up to \u20ac1,909 less tax each year, for coverage that takes over from the 90th day.<\/p>\n

4. Madelin retirement savings plan: what is tax-deductible<\/strong><\/h2>\n

Article 154 bis of the French General Tax Code (CGI) allows for the deduction of supplementary pension contributions from taxable income, up to a limit of 3.75 times the profit plus 7 times the annual social security ceiling (PASS). The maximum deductible amount is capped at 3 times 8 times the PASS, or \u20ac11,534.40 in 2026.<\/p>\n

For \u20ac80,000 of profit: \u20ac3,000 + \u20ac3,364.20 = \u20ac6,364.20 deductible per year.<\/p>\n

The deduction requires two conditions: being taxed under the actual regime, not under micro-BNC, and being up to date with mandatory social security contributions.<\/p>\n

5. Calibrate the cover<\/strong><\/h2>\n

A professional insurance policy for a self-employed professional is based on three key elements: the income to be maintained, the fixed costs of the practice, and an acceptable deductible. The coverage start date is chosen based on the first 90 days covered by national health insurance and the date the new insurance provider takes over. Disability coverage is handled separately: it represents the most significant risk in a self-employed professional's career.<\/p>\n

Contracts differ in their definition of disability, coverage of back or mental health conditions, and the method of compensation, whether fixed or indemnity-based. These clauses determine the value of a contract far more than its price.<\/p>\n

Frequently asked questions<\/strong><\/h2>\n

How many days does health insurance compensate a self-employed professional?<\/strong><\/h3>\n

Up to the 90th day of absence, after a 3-day waiting period, i.e., a maximum of 87 days of compensation.<\/p>\n

What is the maximum amount of the daily allowance?<\/strong><\/h3>\n

\u20ac197.51 per day in 2026, reached for an average income of at least \u20ac144,180 over the last three years, i.e. 3 PASS.<\/p>\n

Are pension contributions tax-deductible?<\/strong><\/h3>\n

Yes, under article 154 bis of the CGI: 3.75 % of the profit plus 7 % of the PASS, up to a limit of \u20ac11,534.40 in 2026.<\/p>\n

Are you a self-employed professional? Book a wealth management consultation: we will calculate your actual coverage in case of cessation of activity and the supplementary insurance that complements it.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

En r\u00e9sum\u00e9… Depuis 2021, l'Assurance maladie indemnise les arr\u00eats de travail des professions lib\u00e9rales. Le dispositif est court : 3 jours de carence, indemnisation jusqu'au 90e jour, 197,51 \u20ac par jour au [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":5641,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-5642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-patrimoine"],"acf":[],"jetpack_featured_media_url":"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/10\/profession-lib-rale-arr-t-6-mois-ce-que-vous-touchez-vraimen.webp","_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/5642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=5642"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/5642\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media\/5641"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=5642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/categories?post=5642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/tags?post=5642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}