{"id":7644,"date":"2026-10-29T17:46:38","date_gmt":"2026-10-29T16:46:38","guid":{"rendered":"https:\/\/balmontconseil.com\/?p=7644"},"modified":"2026-10-29T17:46:38","modified_gmt":"2026-10-29T16:46:38","slug":"retraite-plombier-electricien-independant-2026-45000-euros-combien-combler-ecart","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/retraite-plombier-electricien-independant-2026-45000-euros-combien-combler-ecart\/","title":{"rendered":"What pension will a self-employed plumber or electrician receive in 2026 with a profit of \u20ac45,000, and how much more needs to be made up?"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

A self-employed plumber or electrician, affiliated with the Social Security for the Self-Employed (SSI), who releases \u20ac45,000<\/b> of profit per year for 37 years affects approximately \u20ac20,500 gross per year<\/b> (approximately \u20ac1,710 per month) at age 67: \u20ac14,330 basic pension and \u20ac6,190 supplementary pension, i.e. 46%<\/b> of its profit. To recover 70 % of its profit, approximately \u20ac11,000 per year<\/b>, representing a capital of approximately \u20ac191,000<\/b> and savings of approximately \u20ac9,600 per year<\/b> for 15 years (\u20ac800 per month). The minimum contributory pension does not apply at this income level. The maximum deduction for a retirement savings plan (PER) is \u20ac4,710 in 2026.<\/b> : under our assumptions, a payment at the ceiling saves \u20ac1,413 in tax (30% tranche %), and PER plus life insurance leaves \u20ac16,090 more at age 67 than life insurance alone.<\/p>\n<\/div>\n

1. Plumber or electrician: which scheme, what contributions in 2026?<\/strong><\/h2>\n

Plumbers and electricians practice a regulated trade, requiring a diploma (vocational certificate, professional diploma, or equivalent qualification) or three years of experience certified by the Chamber of Trades (see service-public.gouv.fr fact sheets on plumbers and electricians). Their social security coverage depends on their mode of practice: the Social security for the self-employed (SSI)<\/b> for the sole proprietor and the majority shareholder of a single-member limited liability company (EURL) or a limited liability company (SARL), the general scheme<\/b> for the manager treated as an employee (president of a SAS or SASU). The case discussed here is that of the sole proprietor. Contributions are paid to the Urssaf (French social security agency), and the pension is paid by the French retirement insurance system. Three tiers are calculated, each in its own way: the basic pension<\/b> (a share of the average income, prorated to the quarters), the supplementary pension for the self-employed<\/b> (points converted into pension) and the\u2019disability-death<\/b> (a life insurance policy, without a retirement pension).<\/p>\n

\n\n\n\n\n\n\n\n
Floor<\/th>\n2026 Membership Fee<\/th>\nThis generates the rights<\/th>\n<\/tr>\n<\/thead>\n
Basic pension<\/td>\n17.87 % of the contribution base up to the annual Social Security ceiling (\u20ac48,060), then 0.72 % beyond that. Minimum contribution: \u20ac967<\/td>\nA maximum of four quarters per year. Pension = 50 % \u00d7 average annual income \u00d7 validated quarters \u00f7 reference period<\/td>\n<\/tr>\n
Supplementary pension<\/td>\n8.1 % up to \u20ac44,286, then 9.1 % up to \u20ac192,240<\/td>\nPoints: membership fee \u00f7 \u20ac21.726. Each point pays out \u20ac1.347 per year<\/td>\n<\/tr>\n
Disability-Death<\/td>\n1.30 % of the base up to \u20ac48,060<\/td>\nDisability pension of 30 % or 50 % of the average annual income of the 10 best years, depending on the category<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

The base is the profit minus one flat-rate allowance of 26 %<\/b>, without deduction of social security contributions: this is the reform of the social security contribution base, applicable to contributions from 2026. For \u20ac45,000 of profit, the base is \u20ac33,300<\/b>, Below the thresholds of \u20ac44,286 and \u20ac48,060, only the rates of the first bracket apply. The basic pension contribution is \u20ac5,951, above the threshold of \u20ac1,289 which validates the four quarters of the year (Cnav circular 2025-33); the contributory income also exceeds the \u20ac7,212 required for four quarters.<\/p>\n

\n\n\n\n\n\n\n\n\n
Contribution of \u20ac33,300<\/th>\nRate<\/th>\nAmount per year<\/th>\n<\/tr>\n<\/thead>\n
Basic pension<\/td>\n17.87%<\/td>\n\u20ac5,951<\/td>\n<\/tr>\n
Supplementary pension<\/td>\n8.1%<\/td>\n\u20ac2,697<\/td>\n<\/tr>\n
Disability-Death<\/td>\n1.30%<\/td>\n\u20ac433<\/td>\n<\/tr>\n
Total retirement and disability-death benefits<\/b><\/td>\n20.2 % of the profit<\/b><\/td>\n\u20ac9,081<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

One point of divergence between the sources: the service-public.gouv.fr website and the French National Retirement Insurance Fund (Assurance retraite) circular of December 22, 2025, set the limit for the first bracket of supplementary retirement benefits at \u20ac44,286; an older circular refers to a Social Security ceiling. In this case, the contribution base does not exceed either source: the result remains the same.<\/p>\n

2. The career considered and the calculation of the pension<\/strong><\/h2>\n

A career hypothesis, written down in black and white.<\/b> The plumber was born in 1974. He started his own business at 30, will be 52 in 2026, and will retire at 67: 22 years of contributions already paid, 15 more to come, totaling 37 years and 148 validated quarters. His profit is \u20ac45,000 each year, in constant euros. He has no other career history (no years as an employee, no purchased quarters): if he had worked as an employee before starting his own business, his actual pension would be higher and the difference smaller, which only his career record can determine. For his generation, the legal retirement age is 64 and the reference period is 172 quarters.<\/p>\n