{"id":7432,"date":"2026-10-29T17:46:54","date_gmt":"2026-10-29T16:46:54","guid":{"rendered":"https:\/\/balmontconseil.com\/?p=7432"},"modified":"2026-10-29T17:46:54","modified_gmt":"2026-10-29T16:46:54","slug":"kinesitherapeute-liberal-arret-maladie-invalidite-carpimko-2026-madelin","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/kinesitherapeute-liberal-arret-maladie-invalidite-carpimko-2026-madelin\/","title":{"rendered":"What does a self-employed physiotherapist on sick leave or disability receive in 2026 with a profit of \u20ac60,000, and how much is missing?"},"content":{"rendered":"<div class=\"bluf-box\">\n<h2>In summary\u2026<\/h2>\n<p>A self-employed physiotherapist who releases <b>\u20ac60,000<\/b> profit and ceases its activity affects <b>\u20ac82.19 per day<\/b> of Health Insurance from the 4th to the 90th day of sick leave (<b>50%<\/b> of his income), then <b>\u20ac55.44 per day<\/b> from CARPIMKO, his pension and welfare fund, from the 91st day until the end of the 3rd year (34 % of his income). From the 4th year onwards, the disability pension is <b>\u20ac20,160 per year<\/b> in total disability (34 % of income) and \u20ac10,080 in partial disability. Over a 12-month leave, he receives \u20ac22,397 and is missing <b>\u20ac37,603<\/b>. A group insurance contract (known as a Madelin contract) is deductible from profits up to <b>\u20ac5,614.20 per year<\/b> At this income level (Article 154 bis of the General Tax Code): for a single person, the full deduction saves money. <b>\u20ac1,684.26<\/b> of tax, calculated tranche by tranche.<\/p>\n<\/div>\n<h2 class=\"wp-block-heading\"><strong>1. Three levels, two organizations: Health Insurance, then CARPIMKO<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">A self-employed physiotherapist does not have an employer who maintains their salary. Since July 1, 2021, their benefits for the first few days come from the national health insurance system, their basic scheme. From the 91st day onward, coverage is taken over by the disability and death benefits scheme of CARPIMKO (the independent pension and welfare fund for nurses, physiotherapists, chiropodists\/podiatrists, speech therapists, and orthoptists), to which they already contribute. CARPIMKO benefits are fixed amounts: they are the same for all professions within the fund and are not income-dependent. Only the initial phase is income-dependent.<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Step<\/th>\n<th>Who pays?<\/th>\n<th>Amount for a profit of \u20ac60,000<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Days 1 to 3<\/td>\n<td>Person (3-day waiting period)<\/td>\n<td>\u20ac0<\/td>\n<\/tr>\n<tr>\n<td>Days 4 to 90 (87 days)<\/td>\n<td>The primary health insurance fund (CPAM): daily allowances<\/td>\n<td>\u20ac82.19 per day, or \u20ac2,500 per month<\/td>\n<\/tr>\n<tr>\n<td>From the 91st day to the end of the 3rd year<\/td>\n<td>CARPIMKO: daily allowance<\/td>\n<td>\u20ac55.44 per day, or \u20ac1,686 per month<\/td>\n<\/tr>\n<tr>\n<td>From the 4th year onwards<\/td>\n<td>CARPIMKO: disability pension<\/td>\n<td>\u20ac20,160 per year in total disability, \u20ac10,080 in partial disability<\/td>\n<\/tr>\n<tr>\n<td>Death<\/td>\n<td>CARPIMKO: death benefit and annuities<\/td>\n<td>\u20ac18,144 to \u20ac54,432 in capital depending on family situation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h2 class=\"wp-block-heading\"><strong>2. From the 4th to the 90th day: Health insurance pays half of the income<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">The law opens after <b>one year of membership<\/b> on the date of the medical assessment of incapacity (Article D. 622-1 of the Social Security Code). The compensation is <b>1\/730th of the average income subject to contributions for the three calendar years preceding the ruling<\/b> (Article D. 622-7). Dividing by 730 is equivalent to paying <b>half of the income<\/b> 1\/730th per day over 365 days gives 50 %. For an average income of \u20ac60,000, the allowance is 60,000 \u00f7 730 = <b>\u20ac82.19 per day<\/b>. It is due from the 4th day and for a maximum of <b>87 consecutive days<\/b> outside of the waiting period (article D. 622-12), up to a limit of 360 allowances over three years.<\/p>\n<p class=\"wp-block-paragraph\">The average is capped at <b>three times the annual social security ceiling (PASS)<\/b>, i.e., 3 \u00d7 \u20ac48,060 = \u20ac144,180 in 2026: the maximum is <b>\u20ac197.51 per day<\/b> (Health Insurance circular CIR-16-2021; Centre for European and International Social Security Liaison, CLEISS). At \u20ac60,000, the ceiling is not reached. A discrepancy exists between official sources: the Service-Public.fr fact sheet on social protection for self-employed professionals caps income at one PASS (annual social security ceiling), i.e., \u20ac65.84 per day. We retain the ceiling of three PASS, which is that of the Health Insurance text and the CLEISS, and we quantify below the difference that the other interpretation would create.<\/p>\n<p class=\"wp-block-paragraph\">The sick leave certificate must be sent to the CPAM (French Health Insurance Fund) within 48 hours of the work stoppage (Service-Public.fr). Lawyers are excluded from this system; physiotherapists are included.<\/p>\n<h2 class=\"wp-block-heading\"><strong>3. From day 91: CARPIMKO and its \u20ac55.44 per day<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">CARPIMKO begins at <b>91st day of total shutdown<\/b> (90-day waiting period). The allowance is <b>\u20ac55.44 gross per day<\/b> in 2026, regardless of income, until the last day of the third year of disability. Two conditions apply to the application: it must be made within the <b>6 months<\/b> which follow the first day of the initial break, and the physiotherapist must be <b>up-to-date with all contributions<\/b> A payment delay or an unpaid formal notice prevents compensation. Benefits from the fund are taxable, except for the supplement for third-party assistance and the death benefit.<\/p>\n<ul class=\"wp-block-list\">\n<li><b>Extras<\/b> : \u20ac8.06 per day for a dependent descendant and \u20ac20.16 per day for a third person.<\/li>\n<li><b>Resumption of therapy<\/b> \u20ac55.44 per day for 3 months, then \u20ac27.72 per day for a maximum of 6 months.<\/li>\n<li><b>Partial activity<\/b> : \u20ac27.72 per day, without supplement, if professional income does not exceed 50 % of the average of the profits of the three years preceding the initial stoppage.<\/li>\n<li><b>Membership fees<\/b> A period of incapacity lasting at least six months during the year, whether consecutive or not, automatically exempts the individual from contributions to both the basic and supplementary pension schemes. Basic pension rights are maintained; the supplementary scheme awards free points equal to half the average number of points accumulated over the previous three years. The old-age social benefit (ASV) and disability-death benefits remain payable.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>4. From the 4th year onwards: disability pension<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">When the disability is prolonged, the disability pension takes over. <b>First day of 4th grade<\/b> depending on the medically recognized disability. It is <b>\u20ac20,160 gross per year<\/b> in total disability, with possible supplements for family and third-party care expenses, and <b>\u20ac10,080 gross per year<\/b> In the case of partial disability, without supplement. Like the daily allowance, it is not income-dependent.<\/p>\n<p class=\"wp-block-paragraph\">The pension scheme&#039;s statutes (August 2022 version) stipulate the following conditions: the pension requires a complete cessation of professional activity; partial disability requires a professional incapacity of at least 66% (%); the application must be submitted with a new, detailed medical certificate, specifying the disability rating, within two months of the 365th day of the third year, otherwise the benefit will be forfeited; the pension is payable until the last day of the calendar quarter preceding the full retirement age. The pension fund may verify the validity of the incapacity at any time and suspend benefits if a committee deems retraining possible.<\/p>\n<h2 class=\"wp-block-heading\"><strong>5. What continues to run during the stop<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">During the leave, income decreases, but not expenses. On the social security side, the lump sum payment for the disability-death benefit (<b>\u20ac1,022 in 2026<\/b>) remains due from all members, including those receiving benefits, and the fixed portion of the ASV for a contracted physiotherapist is \u20ac224 (out of a total of \u20ac671, of which \u20ac447 is paid by Health Insurance), i.e. at least <b>\u20ac1,246 per year<\/b> Before the ASV&#039;s proportional contribution (0.40 % of the agreed-upon base, split between the practitioner and the Health Insurance), there are the practice&#039;s expenses: rent, business loans, and insurance. Neither the allowances nor the annuity cover these costs.<\/p>\n<h2 class=\"wp-block-heading\"><strong>6. The difference with a profit of \u20ac60,000<\/strong><\/h2>\n<div class=\"cas-pratique\">\n<h3 class=\"wp-block-heading\"><strong>Typical case<\/strong><\/h3>\n<p class=\"wp-block-paragraph\"><b>Situation.<\/b> A 45-year-old, single, childless, self-employed physiotherapist with a fixed annual income of \u20ac60,000. We are using this amount as the average annual income used by the French National Health Insurance Fund (CPAM) and as taxable income before deduction of optional contributions. He is up-to-date with his contributions and has not taken out any supplementary insurance beyond the basic plan and the CARPIMKO pension fund.<\/p>\n<p class=\"wp-block-paragraph\"><b>Issue.<\/b> He stops working and ceases all activity. From the 4th to the 90th day, the CPAM (French Health Insurance Fund) pays him \u20ac82.19 per day (60,000 \u00f7 730): 87 days \u00d7 \u20ac82.19 = <b>\u20ac7,150.68<\/b>, while his income over the first 90 days is \u20ac14,795: he is missing <b>\u20ac7,644<\/b>, or \u20ac2,500 per month. From the 91st day, CARPIMKO pays him \u20ac55.44 per day, or \u20ac1,686 per month instead of \u20ac5,000: <b>\u20ac3,314 less per month<\/b>, and 34 % of his income instead of 50 % during the first three months. Over a continuous 12-month leave, he receives \u20ac7,150.68 from the CPAM and 275 \u00d7 \u20ac55.44 = \u20ac15,246.00 from the CARPIMKO, i.e. <b>\u20ac22,396.68<\/b> (37 % of income): it is missing <b>\u20ac37,603.32<\/b>. If the incapacity becomes total disability from the 4th year onwards, the annuity is \u20ac20,160 per year (\u20ac1,680 per month, 34% of income): there is a shortfall <b>\u20ac39,840 per year<\/b> (\u20ac3,320 per month). In the case of partial disability, the pension is \u20ac10,080 per year and there is a shortfall <b>\u20ac49,920 per year<\/b> (\u20ac4,160 per month).<\/p>\n<p class=\"wp-block-paragraph\"><b>Strategy.<\/b> 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 (\u20ac2,250.00) and 7 times the 2026 annual social security ceiling (PASS) of \u20ac48,060 (\u20ac3,364.20), totaling \u20ac5,614.20, up to a maximum of 3 times the PASS (\u20ac11,534.40), with a minimum of 7 times the PASS (\u20ac3,364.20). The applicable limit is therefore <b>\u20ac5,614.20<\/b>. He compares the quotes based on what they actually cover: deductible, daily allowance, duration, definition of disability, total and partial disability pension, death benefit. He focuses first on the \u20ac3,314 per month that is missing from the 91st day onwards, then on the \u20ac3,320 per month for total disability.<\/p>\n<p class=\"wp-block-paragraph\"><b>Result.<\/b> A bonus of \u20ac5,614.20 is fully deductible. His taxable profit decreases from \u20ac60,000 to \u20ac54,385.80 and his tax from \u20ac11,103.99 to \u20ac9,419.73: he saves <b>\u20ac1,684.26<\/b>, The actual cost of the premium is <b>\u20ac3,929.94<\/b> per year, or \u20ac327.50 per month. The amount of compensation and annuity that this premium buys depends on the quote.<\/p>\n<\/div>\n<p class=\"wp-block-paragraph\"><b>Hypotheses.<\/b> The calculation assumes a constant profit of \u20ac60,000, a single person, the 2026 amounts for the entire period, continuous sick leave without resumption of work or additional payments, 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; it can be found in the online health insurance account, and we have not distinguished it from taxable income. With the annual social security ceiling (PASS) as defined on the Service-Public.fr website, the CPAM allowance would be \u20ac65.84 per day, or \u20ac5,728.08 over 87 days, and the shortfall over 12 months would be \u20ac39,025.92 instead of \u20ac37,603.32. Over four years from the date of the work stoppage, with \u20ac22,397 the first year, \u20ac20,236 each of the following two years, and then \u20ac20,160 in total disability benefits the fourth year, the lost income amounts to \u20ac240,000, and the Health Insurance and CARPIMKO pay out \u20ac83,028: there is a shortfall. <b>\u20ac156,972<\/b>.<\/p>\n<h2 class=\"wp-block-heading\"><strong>7. The group insurance contract (Madelin): what the deduction allows<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">Article 154 bis of the French General Tax Code allows self-employed individuals subject to non-commercial profits (BNC) 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 doctrine refers (BOI-BNC-BASE-40-60-50-10, No. 430), sets the limit: <b>3.75 % of taxable profit plus 7 % of the PASS<\/b>, without exceeding <b>3 % of 8 PASS<\/b>, with a floor of 7 % of the PASS. The PASS used is that of the year the financial year ends: \u20ac48,060 for 2026, i.e., a floor of \u20ac3,364.20 and a maximum of \u20ac11,534.40. The reference profit is that before deduction of contributions and optional premiums (no. 10).<\/p>\n<ul class=\"wp-block-list\">\n<li><b>The contract<\/b> is a group insurance contract as defined in Article L. 144-1 of the Insurance Code (BOI-BNC-BASE-40-60-50-10, No. 400).<\/li>\n<li><b>The targeted coverages<\/b> (No. 410): daily allowances in case of work stoppage, supplementary benefits in kind, capital or annuity in case of death or permanent disability.<\/li>\n<li><b>The beneficiaries<\/b> : the sole proprietor, the partner in a partnership, the sole shareholder of a single-member limited liability company (EURL) not subject to corporation tax, and the collaborating spouse. Retired proprietors are excluded (no. 20).<\/li>\n<li><b>The counterpart<\/b> 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, 50 and 70). The amount actually available after tax is therefore less than the gross amount received.<\/li>\n<\/ul>\n<h3 class=\"wp-block-heading\"><strong>Tax savings, bracket by bracket<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">The savings are not a fixed percentage: they depend on the tax bracket into which the deducted euros fall. For a single person (one share), the income tax scale applicable to 2025 income (Law No. 2026-103, Article 4) is 11% from \u20ac11,600 to \u20ac29,579, 30% from \u20ac29,579 to \u20ac84,577, and 41% up to \u20ac181,917. We are applying it to 2026 since no tax scale has been passed for 2026 income. With \u20ac60,000 of taxable profit and no other income:<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Bracket<\/th>\n<th>Income taxed in the bracket before deduction<\/th>\n<th>Tax before deduction<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>From \u20ac11,600 to \u20ac29,579 (11 %)<\/td>\n<td>\u20ac17,979<\/td>\n<td>\u20ac1,977.69<\/td>\n<\/tr>\n<tr>\n<td>From \u20ac29,579 to \u20ac84,577 (30 %)<\/td>\n<td>\u20ac30,421<\/td>\n<td>\u20ac9,126.30<\/td>\n<\/tr>\n<tr>\n<td><b>Total<\/b><\/td>\n<td><\/td>\n<td><b>\u20ac11,103.99<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Bracket<\/th>\n<th>Taxable income after deduction of \u20ac5,614.20<\/th>\n<th>Tax after deduction<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>From \u20ac11,600 to \u20ac29,579 (11 %)<\/td>\n<td>\u20ac17,979<\/td>\n<td>\u20ac1,977.69<\/td>\n<\/tr>\n<tr>\n<td>From \u20ac29,579 to \u20ac84,577 (30 %)<\/td>\n<td>\u20ac24,807<\/td>\n<td>\u20ac7,442.04<\/td>\n<\/tr>\n<tr>\n<td><b>Total<\/b><\/td>\n<td><\/td>\n<td><b>\u20ac9,419.73<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">The deduction of \u20ac5,614.20 is entirely absorbed by the 30% tax bracket (%), since the profit remains at \u20ac54,385.80, above \u20ac29,579. The savings are therefore \u20ac11,103.99 \u2212 \u20ac9,419.73 = <b>\u20ac1,684.26<\/b>, This represents 30% of the deduction. A \u20ac3,000 bonus saves \u20ac900.00. A \u20ac7,000 bonus exceeds the limit: only \u20ac5,614.20 is deductible, the savings remain at \u20ac1,684.26, and the excess of \u20ac1,385.80 is paid without affecting the tax liability. If the tax bracket or family situation changes the tax bracket (for example, a married couple whose income is divided between two shares), the savings rate also changes: the calculation must be recalculated before choosing the bonus.<\/p>\n<p class=\"wp-block-paragraph\">The retirement savings plan has its own limit, detailed on our page <a href=\"https:\/\/balmontconseil.com\/en\/per-plafond-de-deduction-et-loi-de-finances-2026\/\">PER deduction limit<\/a> ; <a href=\"https:\/\/balmontconseil.com\/en\/nos-solutions\/per-individuel\/\">the individual PER<\/a> is managed in parallel with the planning and insurance.<\/p>\n<h2 class=\"wp-block-heading\"><strong>8. In what order should the topic be addressed?<\/strong><\/h2>\n<ul class=\"wp-block-list\">\n<li><b>Check your contributor status<\/b> The disability and death insurance contribution of \u20ac1,022 must be up to date, otherwise the allowance will be blocked. This is the first condition of CARPIMKO.<\/li>\n<li><b>Note the deadlines<\/b> : the stop to the CPAM within 48 hours, the application for allowance to the CARPIMKO within 6 months following the first day of the stoppage, then, for the annuity, the certificate within 2 months following the 365th day of the 3rd year.<\/li>\n<li><b>Calculate your fixed costs<\/b> : office rent, vehicle, loans, insurance, plus the \u20ac1,246 cash balance still owed. These continue to accrue during the shutdown.<\/li>\n<li><b>Choosing the supplementary contract for your coverage<\/b> Deductible, daily allowance, definition of disability, partial disability rate, annuity duration, death benefit. Two quotes at the same price can cover very different amounts.<\/li>\n<li><b>Place the remaining effort<\/b> Excluding insurance: an income that does not depend on your presence at the office is built with the <a href=\"https:\/\/balmontconseil.com\/en\/defiscalisation\/\">tax exemption<\/a>, THE <a href=\"https:\/\/balmontconseil.com\/en\/nos-solutions\/scpi\/\">SCPI<\/a> and the <a href=\"https:\/\/balmontconseil.com\/en\/nos-solutions\/loueur-de-meuble-non-professionnel-lmnp\/\">non-professional furnished rental status<\/a>. For a similar example with another healthcare professional, see <a href=\"https:\/\/balmontconseil.com\/en\/blog\/cabinet-gestion-patrimoine-lyon-medecin-profession-liberale\/\">wealth management for a doctor in Lyon<\/a>.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>Frequently asked questions<\/strong><\/h2>\n<h3 class=\"wp-block-heading\"><strong>How much does a self-employed physiotherapist receive while on sick leave, and from what date?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">Nothing is paid for the first 3 days. From the 4th to the 90th day, the CPAM (French National Health Insurance Fund) pays 1\/730th of the average of the individual&#039;s income over the last three years, which is half of their income: \u20ac82.19 per day for \u20ac60,000, with a maximum of \u20ac197.51 per day in 2026 according to the CLEISS (French Centre for Information and Social Security Studies). From the 91st day onwards, the CARPIMKO (French Pension Fund for Self-Employed Professionals) pays \u20ac55.44 gross per day, regardless of income.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Until when does CARPIMKO pay the daily allowance?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">Until the last day of the third year of disability. The allowance begins on the 91st day of total incapacity. The application must be made within six months of the first day of the initial incapacity and requires up-to-date contributions. From the fourth year onward, the disability pension takes over.<\/p>\n<h3 class=\"wp-block-heading\"><strong>What disability pension does CARPIMKO pay to a physiotherapist in 2026?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">\u20ac20,160 gross per year in total disability, with possible supplements for family expenses and third-party assistance, and \u20ac10,080 gross per year in partial disability, without supplements. These amounts are fixed: they represent 34% and 17% of a benefit of \u20ac60,000. Therefore, there is a shortfall of \u20ac39,840 or \u20ac49,920 per year.<\/p>\n<h3 class=\"wp-block-heading\"><strong>What death benefit is available for a self-employed physiotherapist?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">\u20ac54,432 with a spouse or civil partner and at least one dependent child, \u20ac36,288 with a spouse without children, \u20ac18,144 with no dependents. It is paid if the member contributed to the plan, was up-to-date with their contributions, was under 70 years old, and if death is declared within 2 years. In addition, there is a survivor&#039;s pension of \u20ac10,080 per year and \u20ac7,560 per year per child.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Up to what amount can a Madelin pension contract be deducted, and what tax savings are possible?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">Up to 3.75 times the taxable profit plus 7 times the annual social security ceiling (PASS), up to a limit of 3 times 8 times the PASS, with a minimum of 7 times the PASS. In 2026, this amounts to \u20ac5,614.20 for a profit of \u20ac60,000 (Article 154 bis of the French General Tax Code, BOFiP BOI-BIC-CHG-40-50-40-20). For a single person with no other income, the full deduction falls within the 30% tax bracket and saves \u20ac1,684.26 in tax.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Our position<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">We do not replace either the national health insurance (Assurance Maladie) or the CARPIMKO (French pension fund for self-employed professionals): 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 your actual income and expenses, to compare group insurance contracts based on their coverage and not just 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 by your accountant. We receive commissions on contracts purchased through our firm.<\/p>\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/echange\" target=\"_blank\" rel=\"noopener\"><strong>Book an exchange with Balmont Conseil<\/strong><\/a><\/p>\n<p class=\"wp-block-paragraph\">Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 28\/10\/2026.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Official sources consulted<\/strong><\/h2>\n<ul class=\"wp-block-list\">\n<li>CARPIMKO, &quot;In case of incapacity or disability&quot; (daily allowance of \u20ac55.44 from the 91st day, supplements, disability pension of \u20ac20,160 and \u20ac10,080, partial activity, exemption from contributions, taxation): <a href=\"https:\/\/www.carpimko.com\/je-suis-en-activite\/ma-prevoyance\/incapacite-ou-dinvalidite\" rel=\"noopener\" target=\"_blank\">carpimko.com<\/a><\/li>\n<li>CARPIMKO, &quot;In case of death&quot; (death benefit, survivor&#039;s pension, education allowance, conditions): <a href=\"https:\/\/www.carpimko.com\/je-suis-en-activite\/ma-prevoyance\/en-cas-de-deces\" rel=\"noopener\" target=\"_blank\">carpimko.com<\/a><\/li>\n<li>CARPIMKO, &quot;My contributions adapt to my income&quot; (ASV package of \u20ac671, of which \u20ac224 is for the practitioner, disability-death package payable by all members): <a href=\"https:\/\/www.carpimko.com\/je-suis-en-activite\/mes-cotisations\/mes-cotisations-sadaptent-a-mes-revenus\" rel=\"noopener\" target=\"_blank\">carpimko.com<\/a><\/li>\n<li>CARPIMKO, &quot;Daily allowances for self-employed professionals&quot; (CPAM until the 90th day, CARPIMKO from the 91st day): <a href=\"https:\/\/www.carpimko.com\/actualites\/indemnites-journalieres-pour-les-professionnels-liberaux\" rel=\"noopener\" target=\"_blank\">carpimko.com<\/a><\/li>\n<li>CARPIMKO, statutes of the disability-death insurance scheme, August 2022 (conditions of the annuity, rate of 66 %, application deadline, duration): <a href=\"https:\/\/www.carpimko.com\/Portals\/0\/Les%20statuts%20du%20regime%20d&#039;assurance%20invalidite-deces%20-%20aout%202022.pdf\" rel=\"noopener\" target=\"_blank\">carpimko.com<\/a><\/li>\n<li>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, 360 allowances over three years): <a href=\"https:\/\/circulaires.ameli.fr\/sites\/default\/files\/directives\/cir\/2021\/CIR-16-2021.PDF\" rel=\"noopener\" target=\"_blank\">circulaires.ameli.fr<\/a><\/li>\n<li>CLEISS (Centre for European and International Social Security Liaison), page on the French social protection scheme for self-employed professions (allowance capped at \u20ac197.51 in 2026 for regulated liberal professions): <a href=\"https:\/\/www.cleiss.fr\/docs\/regimes\/regime_france_independants.html\" rel=\"noopener\" target=\"_blank\">cleiss.fr<\/a><\/li>\n<li>Service-Public.fr Entreprendre, &quot;Social protection for the self-employed professional&quot; (fact sheet F31233: ceiling of \u20ac48,060, i.e., \u20ac65.84 per day, sending of the order within 48 hours): <a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F31233\" rel=\"noopener\" target=\"_blank\">entreprendre.service-public.gouv.fr<\/a><\/li>\n<li>BOFiP, BOI-BIC-CHG-40-50-40-20, limits on the deduction of supplementary pension contributions (article 154 bis, II, 2\u00b0 of the CGI): <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/6566-PGP.html\/identifiant=BOI-BIC-CHG-40-50-40-20-20120912\" rel=\"noopener\" target=\"_blank\">bofip.impots.gouv.fr<\/a><\/li>\n<li>BOFiP, BOI-BNC-BASE-40-60-50-10, scope of application of optional contributions for self-employed individuals in BNC: <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/4639-PGP.html\/identifiant=BOI-BNC-BASE-40-60-50-10-20170906\" rel=\"noopener\" target=\"_blank\">bofip.impots.gouv.fr<\/a><\/li>\n<li>BOFiP, BOI-BNC-BASE-40-60-50-30, benefits paid in the form of replacement income: <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/4630-PGP.html\/identifiant=BOI-BNC-BASE-40-60-50-30-20160302\" rel=\"noopener\" target=\"_blank\">bofip.impots.gouv.fr<\/a><\/li>\n<li>BOFiP, BOI-IR-LIQ-20-10, income tax scale (brackets per share, indexation of 0.9 % by article 4 of law n\u00b0 2026-103): <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/2491-PGP.html\/identifiant=BOI-IR-LIQ-20-10-20260407\" rel=\"noopener\" target=\"_blank\">bofip.impots.gouv.fr<\/a><\/li>\n<li>Annual social security ceiling 2026: \u20ac48,060.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>Read also<\/strong><\/h2>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/balmontconseil.com\/en\/nos-solutions\/per-individuel\/\">Individual PER: operation and ceiling<\/a><\/li>\n<li><a href=\"https:\/\/balmontconseil.com\/en\/per-plafond-de-deduction-et-loi-de-finances-2026\/\">PER deduction limit and 2026 finance law<\/a><\/li>\n<li><a href=\"https:\/\/balmontconseil.com\/en\/defiscalisation\/\">Tax optimization: all the solutions<\/a><\/li>\n<li><a href=\"https:\/\/balmontconseil.com\/en\/nos-solutions\/scpi\/\">SCPI: Investing in real estate without management<\/a><\/li>\n<li><a href=\"https:\/\/balmontconseil.com\/en\/nos-solutions\/loueur-de-meuble-non-professionnel-lmnp\/\">LMNP: the status of non-professional furnished rental owner<\/a><\/li>\n<li><a href=\"https:\/\/balmontconseil.com\/en\/blog\/cabinet-gestion-patrimoine-lyon-medecin-profession-liberale\/\">Wealth management for a doctor in Lyon<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>A physiotherapist earning \u20ac60,000 receives \u20ac82.19 per day until the 90th day, \u20ac55.44 thereafter, and then \u20ac20,160 per year in disability benefits. The difference in figures.<\/p>","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-7432","post","type-post","status-publish","format-standard","hentry","category-metiers"],"acf":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7432","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=7432"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7432\/revisions"}],"predecessor-version":[{"id":7460,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7432\/revisions\/7460"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=7432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/categories?post=7432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/tags?post=7432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}