{"id":7447,"date":"2026-10-29T17:46:57","date_gmt":"2026-10-29T16:46:57","guid":{"rendered":"https:\/\/balmontconseil.com\/?p=7447"},"modified":"2026-10-29T17:46:57","modified_gmt":"2026-10-29T16:46:57","slug":"commercant-independant-arret-maladie-invalidite-2026-48000-euros-madelin","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/commercant-independant-arret-maladie-invalidite-2026-48000-euros-madelin\/","title":{"rendered":"A shopkeeper with a profit of \u20ac48,000: what will he receive in case of sick leave or disability in 2026, and how much will he be short?"},"content":{"rendered":"<div class=\"bluf-box\">\n<h2>In summary\u2026<\/h2>\n<p>A shopkeeper who clears out <b>\u20ac48,000<\/b> of profit and ceases all activity related to the Social Security for the Self-Employed (SSI) <b>\u20ac65.75 per day<\/b> starting from <b>Day 4<\/b> of a break, amounting to approximately \u20ac2,000 per month (50% of his income), during <b>360 days<\/b> at most over 3 years. During a 12-month leave, he receives \u20ac23,670 and is missing <b>\u20ac24,330<\/b> of income. With \u20ac2,400 in fixed costs per month (assumptive) and a closed shop, the gap increases to <b>\u20ac4,400 per month<\/b>. In the event of total and permanent disability, the pension is <b>\u20ac24,000 per year<\/b> (\u20ac2,000 per month): there is a shortfall of \u20ac24,000 per year; in case of partial disability, it is \u20ac14,400 per year. The death benefit is \u20ac9,612. A group life insurance contract (known as a Madelin contract) is tax-deductible up to <b>\u20ac5,164.20 per year<\/b> at this income level (article 154 bis of the General Tax Code).<\/p>\n<\/div>\n<h2 class=\"wp-block-heading\"><strong>1. Three steps, one basic scheme: Social Security for the self-employed<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">A self-employed trader does not have an employer who maintains their salary. Their sick leave, disability, and death fall under the Social Security for the Self-Employed (SSI), with the same rules as for a craftsperson. The amounts below are those published for 2026 by the Centre for European and International Social Security Liaison (CLEISS) and by service-public.gouv.fr.<\/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 an average income of \u20ac48,000<\/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 363 (maximum 360 days over 3 years)<\/td>\n<td>The SSI: daily allowances<\/td>\n<td>\u20ac65.75 per day, or approximately \u20ac2,000 per month<\/td>\n<\/tr>\n<tr>\n<td>Partial disability (partial inability to perform the job)<\/td>\n<td>The SSI: disability pension<\/td>\n<td>\u20ac1,200.00 per month (\u20ac14,400 per year)<\/td>\n<\/tr>\n<tr>\n<td>Total and permanent disability<\/td>\n<td>The SSI: disability pension<\/td>\n<td>\u20ac2,000.00 per month (\u20ac24,000 per year)<\/td>\n<\/tr>\n<tr>\n<td>Death<\/td>\n<td>The SSI: death benefit<\/td>\n<td>\u20ac9,612, plus \u20ac2,403 per orphan in the cases provided for<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">None of these benefits take into account the shop&#039;s expenses: rent, loan, insurance, accountant. They are calculated solely on income.<\/p>\n<h2 class=\"wp-block-heading\"><strong>2. Daily allowances: 3-day waiting period, 1\/730th of average income<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">The compensation is paid <b>from the 4th day of absence<\/b> (CLEISS; Urssaf). The right begins after <b>12 months of uninterrupted membership<\/b>, upon presentation of a medically certified sick leave certificate and cessation of activity (CLEISS). Service-public.gouv.fr adds that the certificate must be sent to the primary health insurance fund within 48 hours. The amount is <b>1\/730th of the average annual income of the 3 years preceding the cessation<\/b>, capped at \u20ac48,060 (the annual social security ceiling, PASS), i.e., a maximum of \u20ac65.84 per day in 2026. The income taken into account is that used for calculating contributions (service-public.gouv.fr).<\/p>\n<ul class=\"wp-block-list\">\n<li><b>With an average income of \u20ac48,000<\/b> : 48,000 \u00f7 730 = <b>\u20ac65.75 per day<\/b>. The income is \u20ac60 below the ceiling, so the allowance is \u20ac0.09 below the maximum of \u20ac65.84. Over a full year of 365 days, it would represent \u20ac23,999, or 50% of the income: the divisor of 730 means that the allowance never exceeds half of the income.<\/li>\n<li><b>Term<\/b> at most <b>360 compensation payments over 3 years<\/b>, For one or more periods of sick leave, i.e., 363 days of continuous leave including the waiting period. In the case of long-term illness, the payment can be made over 3 years (CLEISS).<\/li>\n<li><b>Therapeutic part-time work<\/b> : the amount is divided by two and the duration is limited to 90 days, extendable in certain cases (service-public.gouv.fr).<\/li>\n<li><b>Income too low<\/b> : if the average annual income is less than \u20ac4,582, the amount is zero, except for continued entitlement (CLEISS).<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>3. Disability: two pensions, 30 % or 50 % of the average annual income<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">The pension is available if the insured person is under 62 years of age, receives daily allowances at the time of application, and experiences a reduction of at least two-thirds in their earning capacity. Without daily allowances, 12 months of membership and sufficient contributions are required (CLEISS). Disability is assessed by the fund&#039;s medical advisor (service-public.gouv.fr). The reference income is the average of <b>10 best years<\/b>.<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Pension<\/th>\n<th>Calculation<\/th>\n<th>Monthly ceiling 2026<\/th>\n<th>Minimum monthly 2026<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Partial disability (partial inability to perform the job)<\/td>\n<td>30 % of average annual income<\/td>\n<td>\u20ac1,201.50 (30 % of the PASS)<\/td>\n<td>\u20ac530.21<\/td>\n<\/tr>\n<tr>\n<td>Total and permanent disability<\/td>\n<td>50 % of the average annual income<\/td>\n<td>\u20ac2,002.50 (50 % of the PASS)<\/td>\n<td>\u20ac747.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<ul class=\"wp-block-list\">\n<li><b>With an average income of \u20ac48,000<\/b> 30 % units provide \u20ac14,400 per year (\u20ac1,200.00 per month) and 50 % units provide \u20ac24,000 per year (\u20ac2,000.00 per month). Both amounts are below the ceilings and above the minimums.<\/li>\n<li><b>Surcharge for third party<\/b> \u20ac1,298.44 per month (January 2026) for the total disability pension, when the insured person needs daily assistance (CLEISS).<\/li>\n<li><b>Supplementary disability allowance<\/b> : it supplements the pension subject to means testing, with ceilings of \u20ac922.16 per month for a single person and \u20ac1,613.80 for a couple as of April 1, 2026 (CLEISS).<\/li>\n<li><b>Combined with an activity<\/b> : the partial pension can be combined with professional income up to 4 times its annual amount, the full pension up to 2.4 times (CLEISS).<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>4. Death: a lump sum of \u20ac9,612, equivalent to 2.4 months of income<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">The death benefit is <b>\u20ac9,612 in 2026<\/b> (20 % of the PASS) for an insured person who contributes or receives a disability pension. A supplement of \u20ac2,403 (5 % of the PASS) is provided per orphan, subject to age or disability conditions. The person who is actually, totally, and permanently dependent has priority if they apply within one month of the death; beyond that, and up to two years later, the capital can be paid to the spouse, dependent children, and then ascendants (CLEISS). For an income of \u20ac48,000, this capital represents 2.4 months of income.<\/p>\n<p class=\"wp-block-paragraph\">The contribution to the disability and death benefits plan is <b>1.3 % of income within the limit of one PASS<\/b>, with a minimum of \u20ac72 per year (CLEISS; service-public.gouv.fr). Since the reform of the social security contribution base, income is taken without deduction of contributions, then reduced by a 26% allowance (service-public.gouv.fr): for \u20ac48,000, the base is \u20ac35,520 and the contribution is <b>\u20ac461.76 per year<\/b>. It is deductible from profit without limit (BOFiP, BOI-BIC-CHG-40-50-30, n\u00b0 1).<\/p>\n<h2 class=\"wp-block-heading\"><strong>5. The difference between \u20ac48,000 in profit and fixed costs to be paid<\/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 shopkeeper, operating as a sole trader under the actual profit regime, single, with no children, runs a rented shop on his own. His profit has remained stable at \u20ac48,000 per year for at least three years. We are using this amount as the average annual income taken into account by the social security fund and as taxable profit before deduction of optional contributions. He has not taken out any supplementary insurance beyond the basic plan.<\/p>\n<p class=\"wp-block-paragraph\"><b>Issue.<\/b> He stops and closes the shop, with no revenue. The SSI pays him \u20ac65.75 per day starting from the 4th day: <b>approximately \u20ac2,000 per month<\/b> instead of \u20ac4,000, i.e. <b>\u20ac2,000 less per month<\/b>. In a 12-month absence, benefits cease after 360 compensated days (360 \u00d7 \u20ac65.75 = \u20ac23,670.00): there is a shortfall <b>\u20ac24,330.00<\/b> of income. Fixed costs, however, continue. We&#039;re using \u20ac2,400 per month (calculation assumption, to be replaced with your figures): commercial rent and utilities \u20ac1,300, business loan repayment \u20ac500, premises and stock insurance \u20ac150, accountant \u20ac150, utilities, phone, and subscriptions \u20ac300. With \u20ac4,000 to replace and \u20ac2,400 to pay, the need is \u20ac6,400 per month; the SSI covers \u20ac2,000 of this, hence <b>\u20ac4,400 less per month<\/b>. Over 12 months, the need is \u20ac76,800 and there is a shortfall <b>\u20ac53,130<\/b>. If the incapacity becomes total and permanent disability, the pension is \u20ac24,000 per year: there is a shortfall. <b>\u20ac24,000 per year<\/b> (\u20ac2,000 per month) on income alone. In the case of partial disability, it is \u20ac14,400 per year and there is a shortfall <b>\u20ac33,600 per year<\/b> (\u20ac2,800 per month). Upon death, the capital of \u20ac9,612 covers 33 % of one year of fixed costs.<\/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 (\u20ac1,800.00) and 7 times the 2026 annual social security ceiling (PASS) of \u20ac48,060 (\u20ac3,364.20), totaling \u20ac5,164.20, up to a maximum of 3 times the annual social security ceiling (PASS) of 8 times the annual social security ceiling (\u20ac11,534.40). The applicable limit is therefore <b>\u20ac5,164.20<\/b>. He compares quotes based on what they cover: deductible, daily allowance, duration, total and partial disability pension, death benefit, and whether or not professional expenses are covered. The target figures are a difference of \u20ac2,000 per month for sick leave (income only), \u20ac4,400 including fixed expenses, and \u20ac2,000 per month for total disability.<\/p>\n<p class=\"wp-block-paragraph\"><b>Result.<\/b> With a profit of \u20ac48,000, a single person falls into the 30 % tax bracket of the 2026 tax scale (from \u20ac29,579 to \u20ac84,577 per share). For example, a bonus equal to the ceiling of \u20ac5,164.20 results in a profit of \u20ac42,836, in the same bracket: the tax decreases from \u20ac7,503.99 to \u20ac5,954.73. <b>\u20ac1,549.26<\/b> of savings. The real cost is <b>\u20ac3,614.94<\/b> per year, or \u20ac301.25 per month. The amount of compensation and annuity that this premium buys depends on the quote, which we do not have here.<\/p>\n<\/div>\n<p class=\"wp-block-paragraph\"><b>Hypotheses.<\/b> The calculation assumes a constant profit of \u20ac48,000 (therefore an average annual income below the \u20ac48,060 threshold), a single person with no other income, the 2026 amounts for the entire period, continuous sick leave without a long-term illness, a closed shop with no revenue, fixed expenses of \u20ac2,400 per month that we incurred ourselves, and gross amounts: we did not calculate tax on benefits. The actual income recorded by the social security fund can be seen in the SSI&#039;s personal account. Over 10 years from the start of the leave, with \u20ac23,670 in benefits the first year followed by a total disability pension for 9 years, the lost income is \u20ac480,000, and the SSI pays out \u20ac239,670: there is a shortfall. <b>\u20ac240,330<\/b>, before any fixed costs.<\/p>\n<h2 class=\"wp-block-heading\"><strong>6. Group insurance contracts: what the deduction allows<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">Paragraph 2 of Section II of Article 154 bis of the French General Tax Code allows self-employed individuals to deduct contributions to a supplementary pension plan taken out on a voluntary basis from their profits. The Official Bulletin of Public Finances (BOFiP, BOI-BIC-CHG-40-50-40-20, in force since September 12, 2012) 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 (French Social Security ceiling). The PASS used is that of the year in which the financial year ends: \u20ac48,060 for a financial year ending in 2026, i.e., a floor of \u20ac3,364.20 and a maximum of \u20ac11,534.40. The reference profit is the taxable profit before deduction of contributions and optional premiums.<\/p>\n<ul class=\"wp-block-list\">\n<li><b>The risks covered<\/b> (BOI-BIC-CHG-40-50-40-10, No. 30): illness, incapacity for work, disability, and death, when the benefit takes the form of benefits in kind, replacement income, or annuities. Contributions covering the spouse and dependent children are also deductible.<\/li>\n<li><b>The group<\/b> The contract must be taken out within a group of at least one thousand non-salaried, non-agricultural members; otherwise, the contributions are not tax-deductible (no. 70). The member must be up-to-date with their mandatory contributions upon joining and renewal (no. 80).<\/li>\n<li><b>The counterpart<\/b> The benefits provided remain taxable, as stipulated in paragraph II of Article 154 bis (BOI-BIC-CHG-40-50-40-30, no. 110). The coverage level is therefore compared after tax.<\/li>\n<li><b>Fixed costs<\/b> SSI benefits and those from a supplementary insurance contract are calculated based on income. If a contract offers coverage for professional expenses, its terms and deductibility can be found in the policy document and confirmed with the accountant.<\/li>\n<\/ul>\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>7. In what order should the topic be addressed?<\/strong><\/h2>\n<ul class=\"wp-block-list\">\n<li><b>Note your actual amounts<\/b> In the SSI personal space: income withheld, entitlement to daily allowances. The difference calculated here is based on an assumed constant income.<\/li>\n<li><b>Calculate your actual fixed costs<\/b> : rent for the premises, loan, insurance, accountant. They continue to run during the shutdown, and neither compensation nor pension covers them.<\/li>\n<li><b>Choose the contract based on your services<\/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 in the store 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 involving a 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 shopkeeper receive while on sick leave, and from what date?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">Nothing for the first 3 days, then 1\/730th of the average annual income of the previous 3 years, up to the social security ceiling: a maximum of \u20ac65.84 per day in 2026. With an average income of \u20ac48,000, this equates to \u20ac65.75 per day, or approximately \u20ac2,000 per month. This requires 12 months of uninterrupted contributions, a medically certified sick leave, and cessation of activity.<\/p>\n<h3 class=\"wp-block-heading\"><strong>How long is a trader compensated in the event of a work stoppage?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">Up to 360 benefits are payable over a 3-year period, representing 363 days of continuous sick leave including the 3-day waiting period. For long-term illnesses, payments can continue for up to 3 years (CLEISS). Beyond that, a disability pension may be claimed if the conditions are met.<\/p>\n<h3 class=\"wp-block-heading\"><strong>What disability pension will a trader receive in 2026?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">Two pensions exist. Partial disability (partial incapacity for work) pays 30% of the average annual income of the 10 best years, up to a maximum of \u20ac1,201.50 per month and a minimum of \u20ac530.21. Total and permanent disability pays 50% of the average annual income, up to a maximum of \u20ac2,002.50 per month and a minimum of \u20ac747.00. At an average income of \u20ac48,000: between \u20ac1,200.00 and \u20ac2,000.00 per month.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Do the SSI benefits cover the rent and expenses of the shop?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">No. They are calculated on income, not on business expenses. During the shutdown, rent, loans, and insurance premiums still need to be paid. The calculation in this article puts them at \u20ac2,400 per month, an assumed amount: replace it with your actual figures.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Up to what amount can a Madelin pension contract be deducted?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">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 \u20ac5,164.20 for a profit of \u20ac48,000, a floor of \u20ac3,364.20 and a maximum of \u20ac11,534.40 (Article 154 bis of the French General Tax Code, BOFiP BOI-BIC-CHG-40-50-40-20).<\/p>\n<h2 class=\"wp-block-heading\"><strong>Our position<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">We do not replace the French Social Security system for the self-employed: the amounts are those stated in its documents, and the calculation of your withheld income is available in your personal online account. Our role is to measure the difference between your current coverage and your actual income and fixed expenses, to compare group insurance contracts based on their benefits rather than their price alone, and then to allocate the remaining savings. We do not draft legal documents or provide legal or accounting advice: profit calculations, business structure, and legal status issues should be addressed with 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>CLEISS (Centre for European and International Social Security Liaison), &quot;The French social protection scheme for self-employed workers&quot; (2026 edition: daily allowances, disability pensions, minimums as of January 1, 2026, death benefit, disability-death contribution): <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), \u00abSocial protection for the individual entrepreneur\u00bb (3-day waiting period, 360 allowances over 3 years, 1\/730th of the average annual income, ceiling of \u20ac48,060 and maximum allowance of \u20ac65.84, disability pensions, contribution of 1.30 %): <a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F23890\" rel=\"noopener\" target=\"_blank\">entreprendre.service-public.gouv.fr<\/a><\/li>\n<li>Service-public.fr (entreprendre), \u00abReform of the social security base and contribution scale\u00bb (26% reduction, application to 2026 contributions): <a href=\"https:\/\/entreprendre.service-public.gouv.fr\/actualites\/A18879\" rel=\"noopener\" target=\"_blank\">entreprendre.service-public.gouv.fr<\/a><\/li>\n<li>Urssaf, &quot;Your health benefits&quot; (daily allowances from the 4th day, average of contributory income of the last 3 years): <a href=\"https:\/\/www.urssaf.fr\/accueil\/independant\/connaitre-vos-droits\/droits-independants-sante.html\" rel=\"noopener\" target=\"_blank\">urssaf.fr<\/a><\/li>\n<li>BOFiP, BOI-BIC-CHG-40-50-40-20, limits of deduction of supplementary pension contributions (2\u00b0 of II of article 154 bis 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-BIC-CHG-40-50-40-10, deductible supplementary pension contributions (risks covered, group of one thousand members, contributions up to date): <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/7289-PGP.html\/identifiant=BOI-BIC-CHG-40-50-40-10-20141027\" rel=\"noopener\" target=\"_blank\">bofip.impots.gouv.fr<\/a><\/li>\n<li>BOFiP, BOI-BIC-CHG-40-50-40-30, taxation of benefits (II of article 154 bis of the CGI): <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/6567-PGP.html\/identifiant=BOI-BIC-CHG-40-50-40-30-20120912\" rel=\"noopener\" target=\"_blank\">bofip.impots.gouv.fr<\/a><\/li>\n<li>BOFiP, BOI-BIC-CHG-40-50-30, mandatory social security contributions deductible without limitation, including disability-death insurance: <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/735-PGP.html\/identifiant=BOI-BIC-CHG-40-50-30-20141027\" rel=\"noopener\" target=\"_blank\">bofip.impots.gouv.fr<\/a><\/li>\n<li>Income tax scale 2026 (law no. 2026-103, article 4); 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 business owner earning \u20ac48,000 receives \u20ac65.75 per day from the fourth day of sick leave, then \u20ac24,000 per year in disability benefits. The figures and the 2026 Madelin retirement savings plan ceiling are shown below.<\/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-7447","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\/7447","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=7447"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7447\/revisions"}],"predecessor-version":[{"id":7455,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7447\/revisions\/7455"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=7447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/categories?post=7447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/tags?post=7447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}