Question 8355 — health professions

Summary

The employment-retirement combination system allows retirees who wish to combine their retirement with paid activity. Income from the combined employment-retirement activity of retirees is subject to social security contributions and income tax. For retirees with combined employment and retirement, including self-employed doctors, old-age insurance contributions due under pension plans whose pension has already been liquidated do not allow the opening of new rights and therefore contribute to the joint financing of the retirement system. The combination of employment and retirement today takes two forms: the liberalized combination of employment and retirement makes it possible to fully combine income from pensions and work. The insured must have reached the legal age (62 years), have the full rate (only for the basic plan since there is no duration criterion insurance to supplementary and PCV plans) and have liquidated all of their legally obligatory pensions; capped retirement employment accumulation: in the event that the affiliate does not meet the aforementioned conditions, the affiliate who liquidates his pension can nevertheless combine this pension with income from an activity within the limit of a ceiling. If this ceiling is exceeded, their pensions are capped. Contribution rules pension applicable to doctors with combined employment and retirement are more favorable than those applicable to doctors still in activity. The flat-rate contribution to the supplementary old-age benefits scheme (PCV) is replaced by a contribution proportional to income for doctors with combined employment and retirement. Thus, up to €55,000 in income per year, practicing private medicine combined with employment and retirement is more advantageous than his traditional exercise (beyond this threshold, the flat-rate contribution applies as for other doctors). Furthermore, in accordance with the commitments made by the Minister of Solidarity and Health, from January 1, 2020, doctors working in combination with retirement in under-dense areas will be exempt from contributions to the PCV regime, as long as their activity income is below the threshold of €80,000 (compared to €40,000). so far). In addition, below €12,500 in income per year, doctors can request not to pay a large part of the contributions due to the Caisse Autonome de Rétraite des Physicians de France (CARMF). If this exemption is applicable to all doctors, it mainly benefits doctors with combined employment and retirement due to their reduced activity. Doctors with combined employment and retirement also continue to benefit from the coverage of their contributions by health insurance, i.e. total coverage corresponding to 10 to 12 contribution points (part of old age and family contributions and all of health insurance contributions). The employment-retirement combination system, as calibrated for self-employed doctors, seems attractive since in 2018 more than 12,000 retired doctors continue to exercise a self-employed activity, according to CARMF figures. This figure has been constantly increasing since 2004.

Machine translation from French. The official text remains authoritative.

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