French self-employed professionals face retirement reform

Self-employed professionals in France, including doctors, pharmacists, and medical assistants, face upcoming changes to retirement regulations. Under the 2026 Social Security financing law, the rules for employment-retirement cumulation (CER) will be reformed.

Starting January 1, 2027, individuals who liquidate their pensions but continue to work may see significant reductions in their pensions before the age of 67. To benefit from current more advantageous provisions, such as the full (integral) CER, professionals are advised to claim their retirement rights with an effective date of October 1, 2026. The full CER allows for the unlimited combination of pensions and professional income, provided the individual has reached the eligibility age, validated the necessary quarters for a full rate, and claimed all French and foreign pensions.

Additionally, medical practitioners face specific administrative challenges. Over 90% of medical career statements contain anomalies, often due to unrecorded internship or hospital periods. Experts recommend conducting career audits and specialized assessments to secure pension amounts and optimize tax levers or the purchase of additional quarters.