Supplementary Pension Scheme for the Liberal Professions

Mandatory insurance

• All liberal professions insured in the old age pension schemes for the liberal professions.

Voluntary insurance

• A previous spouse collaborating with a person insured by the scheme for the liberal professions can be affiliated voluntarily to the scheme.

General finances

• Mainly PAYG-financed from insurance contributions.

Contribution rates

• The contribution rate is determined independently for each section of the liberal professions. 

Taxation of contribution payments

• Tax exemptions for contribution payments.

• The special sections established inside the Caisse nationale d'assurance vieillesse des professions libérales (CNAVPL), which is in charge of the basic scheme for the liberal professions, are responsible (independently from one another) for the administration of the complementary pension of each section (with an individual account for each section).

• Same as for the old age pension scheme for the liberal professions.

Pension benefits

• The benefit is determined by a system of points. 

Factors for benefit calculation

• The benefit corresponds to the point value multiplied by the number of points acquired by the insured person.
• A bonus can be added to the profit if the beneficiary has at least three children.
• Adjustments: the point value is readjusted every year. 

Taxation and social security contributions

• Benefits are subject to income tax.
• Pension benefits are subject to CSG, CRDS and CASA.