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Régime en CAPITALISATION individuelle, ruiné par l'inflation des années 1940 : c'est précisément son échec qui motive le passage à la répartition.","source_id":"legifrance_textes","succede_a":[]},{"code":"avts","creation":1941,"extinction":1945,"famille":"base_prive","fermeture":1945,"fiabilite":0,"hors_repartition":false,"integre_dans":"regime_general","nom":"Allocation aux vieux travailleurs salariés (loi du 14 mars 1941)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":65.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1941,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":1945,"notes":"PREMIER MÉCANISME EN RÉPARTITION : les cotisations des actifs financent immédiatement les allocations des retraités. C'est la date retenue par défaut comme origine du système par répartition (paramètre `annee_debut_repartition`, modifiable à 1945). Prestation forfaitaire sous condition de ressources : intégralement non contributive, donc neutralisée dans les scénarios notionnels.","part_salariale":0.5,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"sans_objet","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.08,"taux_plein":null,"type_calcul":"forfaitaire","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Salariés âgés sans ressources suffisantes.","source_id":"legifrance_textes","succede_a":["assurances_sociales"]},{"code":"regime_general","creation":1945,"extinction":null,"famille":"base_prive","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime général d'assurance vieillesse (CNAV)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","majoration_enfants","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1945,"decote_annulee_par_la_duree":false,"decote_par_generation":false,"decote_par_trimestre":0.025,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":120,"fin":1971,"notes":"Ordonnances des 4 et 19 octobre 1945. Taux de 20 % à 60 ans porté à 40 % à 65 ans par majorations d'ajournement (4 points par année différée). Durée maximale de 30 ans. Le taux de cotisation vieillesse évolue de 8 % (1946) à environ 8,75 % (1971) : la valeur portée ici est une moyenne de période, à affiner à partir des Comptes de la Sécurité sociale. LES MAJORATIONS D'AJOURNEMENT SONT UNE DÉCOTE, ET LA FICHE N'EN PORTAIT AUCUNE : le taux de 40 % était servi à tout âge, si bien qu'un départ à 60 ans valait autant qu'un départ à 65. Quatre points par année d'ajournement, sur un taux plein de 40 %, font 10 % du taux par année et 2,5 % par trimestre — le même barème que celui que la loi Boulin reprendra en 1972 sur un taux de 50 %. Le plafond de vingt trimestres ramène exactement le taux à 20 % pour un départ à 60 ans, qui est bien ce que servait le droit d'alors.","part_salariale":0.3488,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"10_meilleures_annees","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.086,"taux_plein":0.4,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","majoration_enfants","mda","reversion","periodes_assimilees"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1972,"decote_annulee_par_la_duree":false,"decote_par_generation":true,"decote_par_trimestre":0.025,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":150,"fin":1982,"notes":"Loi Boulin du 31 décembre 1971 : taux plein porté à 50 %, durée requise à 150 trimestres (37,5 ans), salaire de référence sur les 10 meilleures années. Abattement de 5 points par année d'anticipation avant 65 ans — soit 5 points sur un taux de 50 %, c'est-à-dire 10 % du taux par année et 2,5 % par trimestre. La fiche portait 5 % PAR TRIMESTRE, quatre fois trop : un départ à 62 ans y perdait 60 % de sa pension au lieu de 15 %. Et cet abattement ne s'annule PAS par la durée : le taux plein à 60 ans pour 150 trimestres est une création de l'ordonnance du 26 mars 1982. Jusque-là, une carrière de quarante ans liquidée à 60 ans était servie au même taux réduit qu'une carrière de vingt.","part_salariale":0.3343,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"10_meilleures_annees","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1119,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_contributif","minimum_vieillesse","majoration_enfants","mda","avpf","reversion","periodes_assimilees"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1983,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":150,"fin":1993,"notes":"ORDONNANCE DU 26 MARS 1982 : taux plein ouvert dès 60 ans pour 150 trimestres. C'est l'abaissement d'âge de 65 à 60 ans que le modèle traite comme une anticipation de 5 ans (cf. cliquet dans legislation/ages_reference.csv).","part_salariale":0.439,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"10_meilleures_annees","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0044,"taux_cotisation_retraite":0.1461,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":true,"age_taux_plein":65.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_contributif","minimum_vieillesse","majoration_enfants","mda","avpf","reversion","periodes_assimilees"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1994,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":true,"duree_requise_par_generation":true,"duree_requise_trimestres":160,"fin":2003,"notes":"Réforme Balladur (loi du 22 juillet 1993) : montée en charge de 150 à 160 trimestres et de 10 à 25 meilleures années entre 1994 et 2008 selon la génération ; indexation des salaires portés au compte et des pensions sur les prix. La durée indiquée est la cible ; la montée en charge par génération est portée par legislation/duree_requise.csv.","part_salariale":0.4441,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"25_meilleures_annees","salaire_reference_par_generation":true,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.016,"taux_cotisation_retraite":0.1475,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":true,"age_taux_plein":65.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_contributif","minimum_vieillesse","majoration_enfants","mda","avpf","reversion","periodes_assimilees","carriere_longue"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2004,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":true,"duree_requise_par_generation":true,"duree_requise_trimestres":164,"fin":2008,"notes":"Loi Fillon du 21 août 2003 : création de la surcote, décote allégée, dispositif « carrières longues », durée indexée sur l'espérance de vie.","part_salariale":0.4445,"part_salariale_deplafonnee":0.0588,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"25_meilleures_annees","salaire_reference_par_generation":true,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.017,"taux_cotisation_retraite":0.1487,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":true,"age_taux_plein":65.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_contributif","minimum_vieillesse","majoration_enfants","mda","avpf","reversion","periodes_assimilees","carriere_longue"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2009,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":true,"duree_requise_par_generation":true,"duree_requise_trimestres":164,"fin":2010,"notes":"Loi de financement de la sécurité sociale pour 2009 : la surcote passe de 0,75 % à 1,25 % par trimestre au 1er janvier 2009. Même période, même barème par ailleurs — seul le taux de surcote change.","part_salariale":0.4448,"part_salariale_deplafonnee":0.0588,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"25_meilleures_annees","salaire_reference_par_generation":true,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.017,"taux_cotisation_retraite":0.1495,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_contributif","minimum_vieillesse","majoration_enfants","mda","avpf","reversion","periodes_assimilees","carriere_longue","penibilite"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2011,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":true,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2022,"notes":"Loi du 9 novembre 2010 (âges 60->62 et 65->67, montée en charge 2011-2017) puis loi du 20 janvier 2014 (durée 43 ans pour la génération 1973). 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Taux de cotisation vieillesse 2025 : plafonnée 6,90 % salarié + 8,55 % employeur ; déplafonnée 0,40 % + 2,02 %. Le taux porté ici agrège plafonnée et déplafonnée rapportées à l'assiette plafonnée pour un salaire au plafond.","part_salariale":0.4466,"part_salariale_deplafonnee":0.166,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"25_meilleures_annees","salaire_reference_par_generation":true,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0241,"taux_cotisation_retraite":0.1545,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Salariés du secteur privé, et depuis 2018 les travailleurs indépendants (ex-RSI) pour leur retraite de base.","source_id":"cnav_baremes","succede_a":["assurances_sociales","avts"]},{"code":"agirc","creation":1947,"extinction":2018,"famille":"complementaire_prive","fermeture":2018,"fiabilite":1,"hors_repartition":false,"integre_dans":"agirc_arrco","nom":"Association générale des institutions de retraite des cadres","periodes":[{"abattement_points":"agirc_arrco","age_ouverture":60.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"tranche_b","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion","garantie_minimale_points"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1947,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.01,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":1980,"notes":"Convention collective nationale du 14 mars 1947. Régime par points sur les tranches B et C. Taux contractuel monté progressivement de 8 % à 16 % ; la garantie minimale de points (GMP) n'existe pas encore : elle est créée par l'accord du 9 février 1988, applicable au 1er janvier 1989, d'où la coupure de période à cette date. Le taux de 8 % est celui du taux contractuel d'origine. OpenFisca ne transcrit les taux effectifs de l'Agirc qu'à partir de 1981 : ces trente-quatre années restent hors de portée d'un recoupement, et la période a été coupée à 1981 pour que celles qui suivent le soient.","part_salariale":0.25,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":2025,"plafond_majoration_enfants":2367.0,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.08,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"agirc_arrco","age_ouverture":60.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"tranche_b","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1981,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.01,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":1988,"notes":"Taux EFFECTIF moyen de la période, 11,58 %, mesuré sur la série annuelle d'OpenFisca-France — 8,24 % en 1981, 12 % en 1988. La fiche portait 8 % sur toute la période 1947-1988, soit le taux contractuel d'origine appliqué à quarante-deux ans : les huit dernières années y étaient sous-cotisées d'un tiers.","part_salariale":0.3125,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":2025,"plafond_majoration_enfants":2367.0,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1158,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"agirc_arrco","age_ouverture":60.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"tranche_b","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion","garantie_minimale_points"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1989,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.01,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":1993,"notes":"GARANTIE MINIMALE DE POINTS, accord du 9 février 1988 : tout cadre cotisant à l'Agirc acquiert au moins 120 points par an, même quand sa tranche B est nulle — c'est-à-dire même quand son salaire ne dépasse pas le plafond de la Sécurité sociale. C'est un droit GRATUIT, sans contrepartie de cotisation proportionnelle, et le modèle le déclarait sans jamais le servir : un cadre payé sous le plafond n'acquérait aucun point à l'Agirc, quand le droit lui en donnait 120 par an. La garantie disparaît avec la fusion Agirc-Arrco du 1er janvier 2019.","part_salariale":0.3133,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":2025,"plafond_majoration_enfants":2367.0,"points_maximum":null,"points_minimum_annuels":120.0,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.14,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"agirc_arrco","age_ouverture":60.0,"age_ouverture_par_generation":true,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"tranche_b","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion","garantie_minimale_points"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1994,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.01,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":160,"fin":2018,"notes":"Taux contractuel 16,44 % + taux d'appel 125 % = 20,55 % de cotisation effective sur T B/C EN FIN DE PÉRIODE, pour 16,44 % de points acquis. L'écart taux d'appel / taux de calcul est une cotisation de solidarité sans contrepartie de droits : elle est traitée comme une cotisation effective dans le compte notionnel (paramètre `taux_appel_ouvre_droits`). La fiche portait ces 20,43 % sur toute la période 1994-2018 ; le taux effectif moyen de la période, mesuré sur la série annuelle d'OpenFisca-France, est de 19,48 % — 16,25 % en 1994, 20,55 % depuis 2015. C'est cette moyenne qui est retenue.","part_salariale":0.3712,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":2025,"plafond_majoration_enfants":2367.0,"points_maximum":null,"points_minimum_annuels":120.0,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1948,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Cadres et assimilés, sur la part de rémunération au-dessus du plafond.","source_id":"agirc_arrco_points","succede_a":[]},{"code":"arrco","creation":1961,"extinction":2018,"famille":"complementaire_prive","fermeture":2018,"fiabilite":1,"hors_repartition":false,"integre_dans":"agirc_arrco","nom":"Association pour le régime de retraite complémentaire des salariés","periodes":[{"abattement_points":"agirc_arrco","age_ouverture":60.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"tranche_1","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1961,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.01,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":1995,"notes":"Accord du 8 décembre 1961 généralisant la retraite complémentaire. Taux contractuel minimal de 4 % monté par étapes.","part_salariale":0.4,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":2025,"plafond_majoration_enfants":2367.0,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.04,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"agirc_arrco","age_ouverture":60.0,"age_ouverture_par_generation":true,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"tranche_1","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1996,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.01,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":160,"fin":2018,"notes":"Taux contractuel 6 % sur T1 et 16 % sur T2, taux d'appel 125 %. Taux effectif moyen de la période d'après OpenFisca-France : 7,42 % ; la fiche porte 7,50 %, valeur de fin de période.","part_salariale":0.4,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":2025,"plafond_majoration_enfants":2367.0,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.075,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"agirc_arrco","age_ouverture":60.0,"age_ouverture_par_generation":true,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"tranche_2_arrco","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1996,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.01,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":160,"fin":2018,"notes":"TRANCHE 2 DE L'ARRCO, que la fiche ignorait. Tous les salariés du privé cotisent à l'Arrco sur la tranche 1, mais SEULS LES NON-CADRES cotisent sur la tranche 2 — la part de salaire comprise entre un et TROIS plafonds de la Sécurité sociale, et non huit comme dans le régime unifié d'après 2019. La fiche n'ayant que la tranche 1, un non-cadre payé au-dessus du plafond n'acquérait aucun droit complémentaire sur ce qui dépassait, alors que son régime y prélevait près d'un cinquième. Taux effectifs d'OpenFisca-France : 17,50 % en 1997, 20,25 % depuis 2015, soit 19,50 % en moyenne sur la période où la tranche existe. Avant 1997, l'Arrco ne cotisait pas au-dessus du plafond : la période 1961-1995 n'a donc pas de tranche 2.","part_salariale":0.4,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":2025,"plafond_majoration_enfants":2367.0,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.195,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Tous les salariés du privé (non-cadres pour la totalité du salaire, cadres pour la tranche sous plafond).","source_id":"agirc_arrco_points","succede_a":["unirs"]},{"code":"agirc_arrco","creation":2019,"extinction":null,"famille":"complementaire_prive","fermeture":null,"fiabilite":2,"hors_repartition":false,"integre_dans":null,"nom":"Régime unifié Agirc-Arrco","periodes":[{"abattement_points":"agirc_arrco","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":false,"assiette":"tranche_1","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion","coefficient_solidarite"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2019,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":172,"fin":null,"notes":"Accord national interprofessionnel du 17 novembre 2017. L'abattement n'est pas la décote du régime de base : le régime publie ses propres COEFFICIENTS D'ANTICIPATION, en deux tables — l'une indexée sur les trimestres manquants (0,99 à 0,78 de un à vingt), l'autre sur l'âge (1 à 0,43 pour dix ans d'anticipation) — et retient la plus avantageuse pour l'assuré. La majoration pour enfants est quant à elle PLAFONNÉE en euros : 2 367 € par an pour les pensions servies depuis le 1er novembre 2025, revalorisés comme la valeur de service du point, et opposables aux seuls assurés nés à compter du 2 août 1951. Tranche 1 (0 -> 1 PASS) : taux d'appel 7,87 %, taux de calcul des points 6,20 %. Tranche 2 (1 -> 8 PASS) : taux d'appel 21,59 %, taux de calcul 17,00 % (voir `tranche_2` ci-dessous). Le coefficient de solidarité (malus 10 % pendant 3 ans) et le coefficient majorant sont des dispositifs d'incitation d'âge : ils sont remplacés par le coefficient de conversion actuariel dans les scénarios notionnels.","part_salariale":0.4,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":2025,"plafond_majoration_enfants":2367.0,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0787,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"agirc_arrco","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":false,"assiette":"tranche_2","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion","coefficient_solidarite"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2019,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":172,"fin":null,"notes":"Tranche 2, de 1 à 8 plafonds de la Sécurité sociale.","part_salariale":0.4,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":2025,"plafond_majoration_enfants":2367.0,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.2159,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Ensemble des salariés du secteur privé.","source_id":"agirc_arrco_points","succede_a":["agirc","arrco"]},{"code":"ircantec","creation":1971,"extinction":null,"famille":"complementaire_prive","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Institution de retraite complémentaire des agents non titulaires de l'État et des collectivités","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"tranche_1","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["majoration_enfants","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1971,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0055,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2008,"notes":"Décret du 23 décembre 1970. 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La période s'arrêtait à tort en 2011 avec les paramètres de 2023, ce qui opposait l'âge légal de 64 ans à des liquidations de 2011. 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635-7, état du 24 août 2004 : 7 %, et l'assiette passe de trois à quatre fois le 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Première tranche, 7,2 %, sous un plafond que l'article fixe à 33 276 € pour 2008 — c'est exactement le plafond de la Sécurité sociale de cette année-là, d'où la borne d'un plafond.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.072,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":true,"age_taux_plein":65.0,"age_taux_plein_par_generation":true,"assiette":"tranche_1_4_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2008,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":160,"fin":2012,"notes":"D. 635-7, même état : seconde tranche, 7,6 % au-delà du plafond et jusqu'à quatre fois celui-ci.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.076,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Artisans. Étage complémentaire obligatoire créé en 1979, au-dessus du régime de base aligné sur le régime général depuis 1973 ; fondu dans le RCI au 1er janvier 2013.","source_id":"dila_legi_rci","succede_a":[]},{"code":"nric","creation":2004,"extinction":2013,"famille":"non_salarie","fermeture":2012,"fiabilite":2,"hors_repartition":false,"integre_dans":"rci","nom":"Nouveau régime complémentaire des industriels et commerçants","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":true,"age_taux_plein":65.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2004,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":160,"fin":2004,"notes":"D. 635-10, état du 24 août 2004 : 3,5 % au premier semestre et 4,5 % au second, soit 4 % sur l'année — la convention du dépôt étant un taux annuel, c'est la moyenne des deux semestres qui est portée. LE RÉGIME ACCUMULE DE VRAIS POINTS, lui aussi, depuis que les barèmes IPP versent son salaire de référence et sa valeur de service de 2004 à 2012. Son rendement y est stable à 7,20 %, là où le repli de `rendements_points.csv` lui prêtait 6,74 %. À LA FUSION DE 2013 ses points sont repris UN POUR UN : le point du RCI est celui du commerçant — c'est lui qui sert de dénominateur au coefficient appliqué aux artisans.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.04,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":true,"age_taux_plein":65.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2005,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":160,"fin":2012,"notes":"D. 635-10, état du 26 mars 2005 : 6,5 % dans la limite de trois fois le plafond, inchangé jusqu'à la fusion dans le RCI.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.065,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Commerçants et industriels. 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La fiche ne portait que ce taux-là et s'arrêtait au plafond : la seconde tranche, annoncée en note, n'était portée par aucune période et ne prélevait donc rien.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.07,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":false,"age_taux_plein":67.0,"age_taux_plein_par_generation":false,"assiette":"tranche_1_4_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2013,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":172,"fin":2024,"notes":"D. 635-7, même état : seconde tranche, 8 % au-delà du plafond et jusqu'à quatre fois celui-ci.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.08,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":false,"age_taux_plein":67.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2025,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":172,"fin":null,"notes":"D. 635-7, état du 7 juillet 2024, qui porte la première tranche à 8,1 %. La DATE DE L'ÉTAT N'EST PAS CELLE DE L'EFFET : l'article précise que, conformément à l'article 6 du décret n° 2024-688 du 5 juillet 2024, ces dispositions s'appliquent aux cotisations « dues au titre des périodes courant à compter du 1er janvier 2025 ». 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Fusion au 1er janvier 2013 du régime complémentaire obligatoire des artisans et du nouveau régime complémentaire des industriels et commerçants.","source_id":"dila_legi_rci","succede_a":["rco_artisans","nric"]},{"code":"cnavpl","creation":1949,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime de base des professions libérales (CNAVPL)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":65.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1949,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2003,"notes":"LE DROIT D'AVANT 2004 N'EST PAS PROPORTIONNEL AU REVENU, et la fiche le faisait croire. Le régime servait une ALLOCATION VIEILLESSE, la même pour le notaire et pour le kinésithérapeute : la moitié de l'AVTS à l'origine, son montant entier depuis le décret n° 62-439 du 14 avril 1962, puis, le 1er janvier 1983, « 1/15e d'AVTS par année cotisée », la condition de quinze années d'activité ayant été supprimée (les périodes au-delà de quinze ans comptent depuis le 1er juillet 1978). La réforme du 21 août 2003 a converti ce droit en points, et la règle de conversion est publiée : « les trimestres validés avant le 1er janvier 2004 sont convertis en points à raison de cent points par trimestre » (D. 643-1, cité par le recueil statistique de la CNAVPL). C'est `points_par_trimestre_valide`, et le revenu n'y entre que par les trimestres qu'il valide. Le moteur portait auparavant 8,5 % du revenu ENTIER, sans plafond, au rendement de 8 % : trente ans de carrière à 200 000 € y ouvraient 40 000 € de pension de base, quand le régime en servait 3 809 € en moyenne en 2003 — quarante ans de cotisations ne pouvant dépasser 16 000 points, soit 10 500 € au point de 2025. CE QUI RESTE CONVENTIONNEL EST LA COTISATION, non la pension. La cotisation de base était forfaitaire jusqu'en 1992 ; le 1er janvier 1993 (loi n° 91-73 du 18 janvier 1991), « une fraction de la cotisation du régime de base est devenue proportionnelle aux revenus, dans la limite de 5 fois le plafond de la sécurité sociale ». Faute de la série des forfaits, le compte notionnel prélève ici 8,5 % du revenu BORNÉ À CINQ PLAFONDS — le plafond que le régime s'est lui-même donné en 1993. C'est une convention, et elle est nommée : elle ne touche que le scénario notionnel, la pension du système actuel ne dépendant plus, pour ces années, que des trimestres.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":100.0,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.085,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_085_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2004,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2011,"notes":"Réforme du 21 août 2003 : régime de base unique en points, proportionnel au revenu, sur DEUX TRANCHES — d'où deux fiches par période, qui se cumulent comme le fait la cotisation elle-même. PREMIÈRE TRANCHE avant 2015 : 0 à 0,85 plafond, 450 points au maximum (D. 643-1 dans sa rédaction de 2004). Le régime n'attribue pas un nombre de points proportionnel à la cotisation mais un nombre PLAFONNÉ de points par tranche : c'est un barème en points, et c'est lui — et non un prix d'achat, que la caisse ne publie pas — qui convertit ici le revenu en droits. CE QUE LA FICHE NE PORTE PAS : l'ASSIETTE MINIMALE de la cotisation, que D. 642-4 chiffre sans discontinuer — 200 fois le SMIC horaire de 2004 à 2011, 5,25 % du plafond de 2012 à 2014, 7,70 % en 2015, 11,5 % de 2016 à 2023, 450 fois le SMIC horaire depuis 2024. Elle relève la cotisation, et donc les points, des seuls revenus inférieurs à 5 400 € environ ; la porter demanderait un plancher d'assiette indépendant du repère en points, que le moteur n'a pas. La limite est nommée ici plutôt que servie à moitié. LE TAUX EST CELUI DE LA LOI, et il bouge quatre fois en onze ans : 8,6 % de 2004 à 2011, 8,63 % en 2012, 9,75 % en 2013, 10,1 % en 2014 (D. 642-3, versions successives lues dans la base LEGI). La fiche portait 8,23 % sur toute la période — le taux de 2015, reporté en arrière faute de série. Cela ne déplace pas les points acquis, qui ne dépendent pas du taux, mais le flux versé au compte notionnel, sous-estimé de près d'un cinquième en 2014.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":450.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.086,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_085_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2012,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2012,"notes":"8,63 % pour la seule année 2012 : le décret de juillet 2012 réécrit D. 642-3 avec un taux par année, et il est lui-même remplacé six mois plus tard.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":450.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0863,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_085_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2013,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2013,"notes":"9,75 % en 2013, première marche d'une hausse que la réforme de 2015 effacera en élargissant la tranche au plafond entier.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":450.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0975,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_085_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2014,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2014,"notes":"10,1 % en 2014 : le taux le plus haut qu'ait porté la première tranche, et celui que la fiche remplaçait par 8,23 %.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":450.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.101,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_085_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2004,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2012,"notes":"Seconde tranche avant 2015 : 0,85 à 5 plafonds, 100 points au maximum. 1,6 % de 2004 à 2012 (D. 642-3).","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":100.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.016,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_085_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2013,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2013,"notes":"1,81 % pour la seule année 2013.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":100.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0181,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_085_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2014,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2014,"notes":"1,87 % à compter de 2014 — le taux de la seconde tranche n'a plus bougé depuis, la réforme de 2015 ne touchant que sa borne.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":100.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0187,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2015,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2024,"notes":"De 2015 à 2024 : première tranche de 0 à 1 plafond, 525 points au maximum. Chaque section professionnelle gère en outre un régime complémentaire obligatoire aux paramètres propres, décrit par sa propre fiche.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":525.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0823,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2025,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"LE TAUX DE T1 PASSE À 8,73 % EN 2025, et le barème en points suit : 557 points au plafond au lieu de 525, soit exactement le rapport des deux taux — le prix d'achat d'un point ne bouge pas. La hausse accompagne la réforme de l'assiette des indépendants (article 18 de la loi n° 2023-1250 du 26 décembre 2023), qui asseoit la cotisation, à partir de 2026 et sur le revenu 2025, sur le chiffre d'affaires diminué des charges puis d'un abattement de 26 %. Les recueils statistiques 2024 et 2025 de la CNAVPL portent l'un et l'autre ce tableau, et ils concordent. La fiche le lisait encore à 8,23 % et 525 points : le taux venait d'une phrase de l'historique — « le taux de la première tranche est de 8,23 % » — qui décrit la réforme de 2015, non l'année du recueil. La réforme de l'assiette, elle, n'est pas modélisée : la carrière saisie porte un revenu, pas un chiffre d'affaires.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":557.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0873,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2015,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"Seconde tranche depuis 2015 : 0 à 5 plafonds, 25 points au maximum. Elle part de zéro et recouvre donc la première — c'est bien la règle du régime, les deux cotisations se cumulant sous le plafond.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":25.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0187,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Professions libérales réparties en dix sections professionnelles (CARMF, CARPIMKO, CARCDSF, CAVP, CAVEC, CAVAMAC, CAVOM, CIPAV, CRN, CAVA).","source_id":"cnavpl_parametres","succede_a":[]},{"code":"ircec_raap","creation":1962,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":2,"hors_repartition":false,"integre_dans":null,"nom":"Régime des artistes et auteurs professionnels (RAAP), géré par l'IRCEC","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1962,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2015,"notes":"AVANT LA RÉFORME LE RÉGIME N'ÉTAIT PAS PROPORTIONNEL mais OPTIONNEL, et c'est plus grave qu'une table manquante. « Un système optionnel : l'adhérent choisissait un montant parmi [des classes] », écrit l'IRCEC dans son communiqué du 27 janvier 2016, qui ajoute que « le taux de cotisation proportionnel aux revenus artistiques » vient « en lieu et place » de ce système, « déconnecté des revenus artistiques perçus ». LE MÉCANISME DE CLASSES DU DÉPÔT NE PEUT DONC PAS SERVIR ICI. Il range l'assuré dans un palier d'après son REVENU, ce que font la Cipav et la CAVEC ; au RAAP la classe était un CHOIX, et aucun modèle ne peut deviner celui d'un assuré. Ce n'est pas la table qui manque, c'est le lien entre le revenu et la cotisation. La période porte donc le taux proportionnel de 8 %, et l'approximation SURESTIME lourdement : la caisse écrit que « jusqu'à présent, 80 % des adhérents cotisent sur la base » la plus basse.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.08,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2016,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2016,"notes":"MONTÉE EN CHARGE DU DÉCRET DU 30 DÉCEMBRE 2015, que la fiche ignorait en appliquant 8 % dès l'origine de la réforme. Le communiqué de l'IRCEC du 27 janvier 2016 la donne en toutes lettres : « le taux sera de 5 % en 2017 sur les revenus perçus en 2016, 6 % en 2018 sur les revenus perçus en 2017, 7 % en 2019 sur les revenus perçus en 2018 et 8 % en 2020 sur les revenus perçus en 2019 ». Les périodes suivent l'ANNÉE DU REVENU, comme tout le catalogue : le taux porté ici est celui qui frappe les revenus de l'exercice, non celui appelé cette année-là.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.05,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2017,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2017,"notes":"Deuxième palier de la montée en charge : 6 % des revenus de 2017, appelés en 2018.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.06,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2018,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2018,"notes":"Troisième palier : 7 % des revenus de 2018, appelés en 2019.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.07,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2019,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"TAUX PLEIN DE LA RÉFORME, atteint sur les revenus de 2019 au terme d'une montée en charge de quatre ans — voir les trois périodes qui précèdent. 8 % de l'assiette sociale, plafonnée à trois fois le plafond de la Sécurité sociale — 144 180 € en 2026. La conversion en pension passe par le RENDEMENT, que la caisse publie elle-même dans ses mémos annuels — 10,9 % en 2023 et 2024, 10,8 % en 2026 — plutôt que par `valeurs_point.csv`, dont les contrôles de `verifier_donnees.py` possèdent le contenu. Les valeurs sont pourtant connues : 83,03 € d'achat et 9,05 € de service en 2023, 87,60 et 9,55 en 2024, 90,30 et 9,75 en 2026. Un taux réduit de 4 % est ouvert sur demande aux revenus inférieurs à 2 700 SMIC horaires, et divise les droits par deux ; il n'est pas modélisé, le modèle ne sachant pas si un assuré l'a demandé. En dessous du seuil d'affiliation — 900 SMIC horaires, 10 692 € en 2026 — la cotisation n'est pas due du tout : le modèle la prélève quand même, faute d'un mécanisme de SEUIL D'EXONÉRATION (le drapeau `assiette_plancher` relève une assiette trop basse, il ne l'annule pas). Surestime donc les droits des toutes petites carrières artistiques.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.08,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Artistes-auteurs : écrivains, illustrateurs, photographes, auteurs de bande dessinée, traducteurs. Complémentaire obligatoire au-dessus du RÉGIME GÉNÉRAL, auquel les artistes-auteurs sont affiliés pour leur retraite de base — ce n'est donc pas un régime de base.","source_id":"ircec_memos","succede_a":[]},{"code":"carmf_complementaire","creation":1949,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":2,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire vieillesse des médecins libéraux (CARMF)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_3_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":1949,"cotisation_forfaitaire_euros":16.01,"cotisation_par_classes":false,"debut":1949,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":1949,"notes":"LA PART FORFAITAIRE, ENFIN CHIFFRÉE. Cette fiche portait jusqu'ici l'aveu qu'elle ne la modélisait pas — « dont le nombre de points n'est pas publié […] ce qui SOUS-ESTIME les droits acquis avant cette date » —, et prêtait au régime, avant 1983, un taux proportionnel de 2 % qui n'existait pas. Les deux erreurs tombent ensemble. La colonne « Complémentaire » de la table « Cotisations forfaitaires » de la chronologie de la CARMF donne le montant, année par année, de 1949 à 1995 : 16,01 € en 1949 — la table le vérifie elle-même, base 10,67 + complémentaire 16,01 = total 26,68 —, 402,47 € en 1970, 2 405,65 € en 1990. Le barème IPP « Cotisation de sécurité sociale pour la retraite complémentaire des professions libérales », colonne « Part forfaitaire retraite complémentaire CARMF », publie la même série, du même endroit, et les deux concordent chiffre pour chiffre. Les montants sont en EUROS COURANTS de chaque exercice : la fiche porte donc une période par année, chacune avec sa propre année de référence. AVANT 1983 LE RÉGIME EST PUREMENT FORFAITAIRE : le barème IPP ne donne aucun taux proportionnel avant cette date, et la chronologie de la CARMF n'en publie pas davantage. 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de la table « Cotisations proportionnelles » de la chronologie de la CARMF.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.118,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Médecins libéraux. Étage complémentaire obligatoire au-dessus du régime de base des professions libérales, et le plus lourd des deux : sa cotisation maximale dépasse 19 000 € par an en 2026 quand celle de la base plafonne bien plus bas.","source_id":"carmf_chronologie","succede_a":[]},{"code":"carcdsf_complementaire","creation":1949,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire des chirurgiens-dentistes et des sages-femmes (CARCDSF)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_085_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":2020,"cotisation_forfaitaire_euros":2690.4,"cotisation_par_classes":false,"debut":1949,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":1996,"notes":"RÉGIME PUREMENT FORFAITAIRE. La cotisation proportionnelle n'est instituée qu'en 1997 — « en plus de la cotisation forfaitaire qui existait déjà pour les chirurgiens dentistes », écrit le barème IPP en note de l'exercice 1997 —, et le taux est donc nul ici : seul le forfait alimente le compte. LE MONTANT DU FORFAIT EST EXTRAPOLÉ. La caisse ne publie ses mémentos que depuis 2020 ; celui de 2020 est le plus ancien qui soit encore en ligne, et les millésimes antérieurs sont des PDF numérisés, sans texte. Le forfait de 2020 est donc reconduit vers l'amont EN EUROS CONSTANTS — le moteur le ramène à chaque exercice par l'indice des prix —, ce qui est la convention du dépôt pour un montant sans série publiée.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_085_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":2020,"cotisation_forfaitaire_euros":2690.4,"cotisation_par_classes":false,"debut":1997,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2000,"notes":"LA COTISATION PROPORTIONNELLE EST INSTITUÉE EN 1997, sur la tranche 0,85 – 5 plafonds. Son taux vient du barème IPP « Cotisation de sécurité sociale pour la retraite complémentaire des professions libérales », colonne des chirurgiens-dentistes, qui le tient des décrets annuels : 8 % en 1997 (décret 97-830 du 4 septembre 1997), puis un relèvement presque chaque année jusqu'à 10,65 % en 2018. Là où le barème IPP et les mémentos de la caisse se recouvrent — 2020, 2021 et 2022 —, ils donnent le même taux ; à partir de 2023 le barème IPP n'est plus tenu à jour et c'est la caisse qui fait foi. 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Forfait 2 959,80 € pour six points, soit 493,30 € le point, servi 29,34 €. C'est ici que le barème IPP décroche : il porte encore 10,65 % pour 2023, 2024, 2025 et 2026, quand les mémentos de la caisse écrivent 10,80 % puis 11,35 %. La colonne des chirurgiens-dentistes n'y est plus tenue à jour ; en cas de désaccord, le mémento gagne.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.108,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_085_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":2024,"cotisation_forfaitaire_euros":3108.0,"cotisation_par_classes":false,"debut":2024,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2024,"notes":"Forfait 3 108 € pour six points — 518 € le point, servi 30,81 € —, assiette 39 413 € – 231 840 €.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.108,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_085_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":2025,"cotisation_forfaitaire_euros":3178.8,"cotisation_par_classes":false,"debut":2025,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2025,"notes":"Forfait 3 178,80 € pour six points — 529,80 € le point, servi 31,50 €. La valeur de service ne se lit pas directement : le mémento 2025 la compose dans une police sans table de correspondance, et il a fallu reconstruire l'alphabet sur les nombres que le même document écrit deux fois. L'exemple de la caisse vérifie le tout : pour 100 000 € de revenus, « cotisation proportionnelle de 6 476 € → 12,22 points », et 6 476 / 529,80 = 12,22.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.108,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_065_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":2026,"cotisation_forfaitaire_euros":3210.6,"cotisation_par_classes":false,"debut":2026,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"La réforme de l'assiette sociale des indépendants élargit la tranche — de 0,65 à 5 plafonds au lieu de 0,85 à 5, soit 31 239 € – 240 300 € — et porte le taux à 11,35 %. Le forfait passe à 3 210,60 €, toujours pour six points, d'où un prix du point de 535,10 € ; la valeur de service étant de 31,82 €, le rendement reste 5,95 %.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1135,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Chirurgiens-dentistes et sages-femmes libéraux. Étage complémentaire au-dessus du régime de base des professions libérales, et l'essentiel de la pension d'un dentiste — la caisse écrit qu'il en représente environ la moitié, et le quart de celle d'une sage-femme. Les sages-femmes n'y entrent qu'en 2009, quand la CARSAF rejoint la CARCDSF ; avant cette date, la fiche ne vaut que pour les chirurgiens-dentistes.","source_id":"carcdsf_notices","succede_a":[]},{"code":"cavp_complementaire","creation":1949,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire par répartition des pharmaciens (CAVP)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"sans_objet","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":2024,"cotisation_forfaitaire_euros":6880.0,"cotisation_par_classes":false,"debut":1949,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2025,"notes":"COTISATION FORFAITAIRE, ET ELLE L'EST VRAIMENT. Le volet capitalisé de ce régime est réparti en classes, mais le volet en RÉPARTITION ne l'est pas : le mémento de la caisse aligne les classes 3 à 13 en colonnes et la ligne « Part gérée par répartition » y porte le même montant partout. 6 880 € en 2024, quel que soit le revenu. LA PENSION SE COMPTE EN ANNUITÉS, pas en points : « RÉGIME COMPLÉMENTAIRE PAR RÉPARTITION : nombre d'années validées × 320,75 », écrit le mémento 2024. Le moteur, lui, convertit une cotisation par un rendement — et les deux écritures coïncident exactement, la cotisation étant constante : 6 880 × 4,66 % = 320,75 €. Une carrière de N années rend N × 320,75 € des deux façons. Le régime est institué par le décret n° 49-580 du 22 avril 1949, que les arrêtés d'approbation de ses statuts visent encore aujourd'hui. UN SEUL MILLÉSIME EST PUBLIÉ ICI AUSSI : le forfait de 2024, reconduit en euros constants vers l'amont — soixante-quinze ans depuis un seul chiffre, et la fiche ne vaut pas mieux que cela.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.005,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"sans_objet","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":2026,"cotisation_forfaitaire_euros":7657.0,"cotisation_par_classes":false,"debut":2026,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"7 657 € en 2026, et le rendement recule : la cotisation « intègre en 2026 un TAUX D'APPEL DE 105,4 % QUI NE PRODUIRA AUCUN DROIT de retraite afin de garantir la soutenabilité financière du volet géré en répartition », écrit la caisse. Le décret n° 2025-1076 du 10 novembre 2025 le prévoit. Le compte notionnel porte ce qui est VERSÉ, taux d'appel compris ; c'est donc le rendement qui absorbe l'écart — 328,80 € servis pour 7 657 € appelés, soit 4,29 % contre 4,66 % en 2024.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.005,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Pharmaciens et biologistes libéraux. Le complémentaire de la CAVP a DEUX VOLETS : celui-ci, en répartition, et un volet en CAPITALISATION par classes, qui n'est pas au catalogue — un compte notionnel ne porte que la répartition. Sa grille, longtemps réputée illisible, se lit pourtant : la part capitalisée vaut (classe − 1) fois une cotisation de référence de 1 453 € en 2026, sur un revenu de référence qui commence à 85 369 € et monte par paliers de 17 662 €. Ce qui manque est la CONVERSION du capital en rente, « actuariellement neutre », dont ni les coefficients ni le rendement du plan ne sont publiés.","source_id":"cavp_mementos","succede_a":[]},{"code":"carpimko_complementaire","creation":1984,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":2,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire des auxiliaires médicaux (CARPIMKO)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":2002,"cotisation_forfaitaire_euros":624.0,"cotisation_par_classes":false,"debut":1984,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":1995,"notes":"LE RÉGIME EST CRÉÉ PAR LE DÉCRET N° 84-143 DU 22 FÉVRIER 1984, et il est alors PUREMENT FORFAITAIRE : la cotisation proportionnelle n'est instituée qu'en 1996, « en plus de la cotisation forfaitaire qui existait depuis la création du régime complémentaire en 1984 », note le barème IPP. Le taux est donc nul ici, et le forfait est toute la cotisation. SON MONTANT EST EXTRAPOLÉ : les décrets annuels ne sont dépouillés qu'à partir de 2001, et le forfait de 2002 est reconduit vers l'amont en euros constants. C'est la convention du dépôt pour un montant sans série.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":25246.0,"borne_haute_euros":82446.0,"cotisation_forfaitaire_annee":2002,"cotisation_forfaitaire_euros":624.0,"cotisation_par_classes":false,"debut":1996,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2001,"notes":"LA COTISATION PROPORTIONNELLE EST INSTITUÉE EN 1996, à 3 % — taux qu'elle gardera trente ans, jusqu'à la réforme de 2026. Les bornes de son assiette sont celles de 2002, premier exercice que les décrets couvrent ici. LE SEUIL EST FIXÉ EN EUROS ET NE BOUGE JAMAIS : 25 246 €, de 2002 à 2025, sans indexation d'aucune sorte. C'est pourquoi cette fiche porte des bornes en euros et non en plafonds — les exprimer en multiples du plafond les ferait dériver de 60 % sur la période.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.03,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_5_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":25246.0,"borne_haute_euros":82446.0,"cotisation_forfaitaire_annee":2002,"cotisation_forfaitaire_euros":624.0,"cotisation_par_classes":false,"debut":2002,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2002,"notes":"À PARTIR D'ICI, TOUT EST LU DANS LE JOURNAL OFFICIEL. Un décret par an fixe ces trois nombres pour toutes les sections libérales à la fois : « 5° Section professionnelle des auxiliaires médicaux : cotisation forfaitaire : … ; taux de la cotisation proportionnelle : 3 % ; limites de l'assiette de la cotisation proportionnelle : seuil : 25 246 euros ; plafond : … ». Le forfait passe de 624 € en 2002 à 2 312 € en 2025, et le plafond de 82 446 € à 237 179 € ; le seuil et le taux, eux, ne bougent 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exercice de l'ancienne architecture. Décret n° 2025-1076 du 10 novembre 2025.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.03,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_05_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2026,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"LA RÉFORME DU 1er JANVIER 2026 SUPPRIME LE FORFAIT. Le décret n° 2025-1076 du 10 novembre 2025 écrit, pour 2026 : « taux de la cotisation proportionnelle : 8,7 % ; limites de l'assiette : seuil : 50 % du plafond annuel de la sécurité sociale ; plafond : 3 fois le plafond annuel ». Les bornes quittent l'euro pour le plafond, et la fiche les suit. L'arrêté du 14 novembre 2025 qui approuve les statuts le dit autrement : l'article 6 perd le mot « forfaitaire », et l'article 7 devient « une cotisation proportionnelle […] Le versement de la cotisation porte attribution, annuellement, d'un nombre de points obtenu en divisant le montant de cette cotisation par le coût d'acquisition d'un point ». CE COÛT N'EST PAS ENCORE PUBLIÉ. Le rendement de 2025 est donc reconduit, et c'est la seule valeur estimée de cette fiche depuis 2010.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.087,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Infirmiers, masseurs-kinésithérapeutes, pédicures-podologues, orthophonistes et orthoptistes libéraux. C'est la plus nombreuse des dix sections professionnelles de la CNAVPL — plus de treize mille immatriculations par an.","source_id":"jorf_cotisations_liberales","succede_a":[]},{"code":"carpv_complementaire","creation":1950,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire de la Caisse autonome de retraite et de prévoyance des vétérinaires (CARPV)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":60.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"sans_objet","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":true,"debut":1950,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":null,"notes":"COTISATION PAR CLASSES, et la grille est une TABLE DE POINTS déguisée. Chaque classe divise exactement par son nombre de points en la valeur d'achat du point que fixe le décret annuel : 9 124,16 € pour 16 points en 2024, soit 570,26 € ; 10 234 € pour 17 points en 2026, soit 602,00 €. Le rendement est donc le simple rapport de la valeur de service à la valeur d'achat, identique sur toutes les classes — 39,54 / 602 = 6,5681 % en 2026. LA GRILLE A CHANGÉ DE FORME EN 2026. Jusqu'en 2025 elle ne comptait que TROIS classes, à 16, 20 et 24 points ; le rapport annuel 2024 de la caisse annonce la réforme : « un point supplémentaire pour les classes B, C et D qui passent respectivement de 16 à 17 points, de 20 à 21 points et de 24 à 25 points, ainsi que la CRÉATION D'UNE CLASSE E à 28 points ». En 2026 : 10 234 € jusqu'à 76 994 € de revenus, 12 642 € de 76 995 à 102 659 €, 15 050 € de 102 660 à 128 324 €, 16 856 € au-delà. LA CLASSE EST SUBIE, ET DEUX CHOIX NE SONT PAS PRIS. « Les vétérinaires dont les revenus sont inférieurs à 76 995 € sont appelés en classe B », écrit la caisse : c'est le revenu de l'année N-1 qui range l'assuré, et le dépôt sait le calculer. Restent deux facultés qu'il ne prête à personne — l'option pour une classe supérieure, que les statuts font « pour trois ans », et les cinq CLASSES D'ALLÈGEMENT, de « Super Spéciale I » à « Classe A », qui n'ouvrent que 2 à 12 points et ne s'obtiennent que sur demande. La première majorerait la pension, les secondes la minoreraient ; aucune n'est prévisible. CE QUE LES LIVRETS DONNENT, ET OÙ LE DÉCRET PREND LE RELAIS. Les livrets annuels de la caisse publient la grille entière — bornes, montants et points — pour 2024, 2025 et 2026 ; ces trois millésimes sont saisis tels quels. Pour 2016 à 2023, le décret annuel donne la « valeur d'achat du point » — 446 € en 2016, 539 € en 2023 — et les montants s'en déduisent en la multipliant par les points de chaque classe ; les bornes sont celles de 2024 indexées sur le plafond, faute d'autre ancre. Les trois millésimes publiés disent ce que vaut cette convention : les bornes ont monté de 1,68 % entre 2024 et 2025 quand le plafond montait de 1,58 %. AVANT 2016 LE DÉCRET FIXAIT TOUT AUTRE CHOSE, un « taux d'appel de la cotisation » monté de 78,5 % en 2002 à 104 % en 2015, appliqué à des montants de classe que rien ne publie. Deux inconnues s'ajoutent alors : la grille de 2024 y est reportée par le rapport des plafonds, et ce report IGNORE le taux d'appel — une cotisation de 2002 est donc surestimée d'un quart environ, et les droits qu'elle porte avec elle. Soixante-cinq ans reportés depuis une grille : c'est la limite de cette fiche, et elle est grande. L'ÂGE SEUL COMMANDE, PAS LA DURÉE. « Il fonctionne selon un système à points et prend en compte uniquement l'âge de départ (et non la durée de cotisation) », écrit la caisse : départ possible à 60 ans, taux plein automatique à 65 ans, décote de 1,25 % par trimestre manquant avant 65 ans, et « il n'existe pas de surcote dans le régime complémentaire au-delà du taux plein ». D'où une durée requise nulle et une surcote absente, là où les autres sections libérales suivent la génération. UNE MAJORATION N'EST PAS PORTÉE : la bonification de 10 % pour trois enfants et plus, que la caisse accorde dans les deux régimes. Les fiches voisines ne la portent pas davantage. La borne de début est celle du décret n° 50-1318 du 21 octobre 1950, qui institue le régime au sein de la caisse créée deux ans plus tôt.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Vétérinaires non salariés inscrits à l'Ordre national des vétérinaires, « exerçant à titre principal, exclusif ou accessoire » : la caisse écrit que le régime complémentaire leur est obligatoire à tous. C'est la plus petite des dix sections professionnelles de la CNAVPL, et le complémentaire y pèse plus lourd que la base : un vétérinaire à 76 000 € de revenus verse 10 234 € au premier en 2026 et 5 377 € au second.","source_id":"carpv_bareme","succede_a":[]},{"code":"cavamac_complementaire","creation":1968,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire des agents généraux d'assurance (CAVAMAC, RCO)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_13_pass","assiette_facteur_revenu":2.387,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1968,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":1970,"notes":"L'ASSIETTE N'EST PAS LE REVENU, ET C'EST CE QUI TENAIT CETTE SECTION HORS DU CATALOGUE. « À la différence des cotisations de retraite de base assises sur votre revenu professionnel, vos cotisations de retraite complémentaire sont calculées sur la base de vos COMMISSIONS ET RÉMUNÉRATIONS BRUTES réalisées l'année précédente », écrit la caisse — celles que les compagnies versent à l'agent, avant qu'il n'ait payé un loyer, un salarié ou une charge. LE FACTEUR VIENT DE LA CAISSE ELLE-MÊME, et de deux phrases de la même page de statistiques : « la commission moyenne plafonnée augmente de 5,0 %, passant de 275 525 € à 286 168 € » et « le revenu moyen déclaré en 2024 par les agents s'élève à 115 443 euros ». Le rapport des deux grandeurs de 2024 — 275 525 / 115 443 — vaut 2,387, et c'est lui que porte `assiette_facteur_revenu`. C'est une MOYENNE DE SECTION : deux agents à même revenu n'ont pas les mêmes commissions, et la fiche ne prétend pas décrire l'un d'eux. Sans ce facteur, elle se tromperait d'un facteur deux et demi, ce qui est pire. LE PLAFOND EST INDEXÉ SUR LA COMMISSION MOYENNE, pas sur celui de la Sécurité sociale : la caisse l'a porté à 625 777 € pour 2026, « soit une augmentation de 4 %, conformément à l'évolution de la commission moyenne ». Treize plafonds de la Sécurité sociale en sont la meilleure approximation indexable — 624 780 € contre 625 777 € en 2026, à un millième près ; l'écart atteint 6 % en 2024, et joue sur les seules commissions supérieures à douze plafonds. 3,60 % À L'ORIGINE. Le régime est institué par le décret n° 67-1169 du 22 décembre 1967 ; le taux double en 1971.","part_salariale":0.673629,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.036,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_13_pass","assiette_facteur_revenu":2.387,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1971,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":1992,"notes":"6,30 %, ET CE TAUX N'A JAMAIS CHANGÉ DEPUIS. C'est le taux STATUTAIRE, celui qui ouvre des droits ; tout ce qui bouge après 1992 est le TAUX D'APPEL, qui prélève davantage sans rien ouvrir de plus. Jusqu'en 1992 les deux coïncident : appel à 100 %, cotisation égale au droit.","part_salariale":0.673629,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.063,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_13_pass","assiette_facteur_revenu":2.387,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1993,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":1997,"notes":"LE PREMIER TAUX D'APPEL, et le décret n° 92-1372 du 29 décembre 1992 dit exactement ce qu'il fait : « la cotisation définie à l'article 1er est appelée à hauteur de 110 %. La majoration de cotisation afférente à la fraction du taux d'appel excédant 100 % N'OUVRE PAS DE DROIT SUPPLÉMENTAIRE. » 6,30 % × 110 % = 6,93 % prélevés pour 6,30 % de droits — et c'est le montant PRÉLEVÉ qu'un compte notionnel porte. Le rendement de ce qui est versé baisse d'autant : voir `rendements_points.csv`.","part_salariale":0.673629,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0693,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_13_pass","assiette_facteur_revenu":2.387,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1998,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2000,"notes":"APPEL PORTÉ À 127,5 % par le décret n° 97-1056 du 13 novembre 1997, et sa notice dit pourquoi en toutes lettres : « d'après les projections réalisées par la CAVAMAC, à rendement inchangé, les réserves du régime seraient totalement épuisées en 2004 […] un projet de réforme visant à en DIMINUER LE RENDEMENT par un relèvement du taux d'appel de la cotisation de 127,5 % ». 6,30 % × 1,275 = 8,0325 %.","part_salariale":0.673629,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.080325,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_13_pass","assiette_facteur_revenu":2.387,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2001,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2003,"notes":"Appel à 129,5 % (décret n° 2001-864 du 17 septembre 2001), soit 8,1585 %.","part_salariale":0.673629,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.081585,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_13_pass","assiette_facteur_revenu":2.387,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2004,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2018,"notes":"LE SOMMET : appel à 142,86 % (décret n° 2003-1255 du 26 décembre 2003), soit 9 % prélevés pour 6,30 % de droits. Quinze ans durant, un agent général verse sept euros pour cinq euros de droits — et le rendement de ce qu'il verse tombe à 3,53 %, le plus bas du catalogue libéral.","part_salariale":0.673629,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.09,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_13_pass","assiette_facteur_revenu":2.387,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2019,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2025,"notes":"Appel ramené à 129,5 %, soit 8,16 %. C'est le dernier taux que le barème de l'IPP porte, et il le porte encore pour 2026 : la caisse, elle, a publié autre chose — voir la période suivante.","part_salariale":0.673629,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0816,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_13_pass","assiette_facteur_revenu":2.387,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2026,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":null,"notes":"LA BAISSE DU TAUX D'APPEL, que la caisse annonce dans son tableau de paramètres 2026 : « le taux de cotisation statutaire est de 6,30 % au taux d'appel de 121,6 %, soit un taux de cotisation effectif de 7,66 % des commissions et rémunérations brutes limitées au plafond, dont 2,50 % (concours des compagnies mandantes) et 5,16 % (part à la charge de l'assuré) ». Le barème de l'IPP porte encore 8,16 % ; la caisse fait foi, comme toujours dans ce dépôt. UN TIERS EST PAYÉ PAR QUELQU'UN D'AUTRE, ET CE N'EST PAS UN EMPLOYEUR. La fiche des taux de la caisse l'énumère à part : « taux de cotisation créateur de droits RCO : 6,30 % ; CONCOURS CONVENTIONNEL DES COMPAGNIES MANDANTES : 2,50 % des commissions brutes plafonnées ; taux d'appel : 121,6 % ; taux de cotisation effectif : 7,66 % », et son tableau de paramètres détaille les 7,66 % « dont 2,50 % (concours des compagnies mandantes) et 5,16 % (part à la charge de l'assuré) ». D'où `part_salariale` = 5,16 / 7,66 = 67,36 %. CE CONCOURS EST AUSSI VIEUX QUE LA PROFESSION L'EST SOUS SA FORME ACTUELLE. Le gouvernement l'a rappelé au Sénat en 2021 : « depuis 1952, des accords conventionnels successifs » font financer le régime en partie par les compagnies, et ce concours représentait alors « environ 90 millions d'euros, soit plus du tiers des ressources du régime » — la même proportion qu'aujourd'hui. C'est pourquoi la part de 2026 est reportée sur toutes les périodes : seul son niveau exact est daté, son existence ne l'est pas. Le statut `agent_general_assurance` n'est DONC PAS marqué `sans_employeur` — c'est le seul libéral du catalogue dans ce cas, et il l'est parce qu'un tiers paie réellement pour lui. LE RENDEMENT EST PUBLIÉ, ET IL EST STABLE : « le coefficient de référence, correspondant au prix d'achat d'un point de retraite : fixé à 8,1806 €, maintenant ainsi le taux de rendement du régime à 5,04 % ». Valeur de service 0,4123 € en 2026 : 0,4123 / 8,1806 = 5,0399 %. Le même calcul tombe sur 5,04 % en 2023 (0,3829 / 7,597) et en 2024 (0,3994 / 7,9246) — la caisse pilote ce rendement, et le dit. C'est le rendement HORS TAUX D'APPEL ; celui de ce qui est versé se lit dans `rendements_points.csv`.","part_salariale":0.673629,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0766,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Agents généraux d'assurance et mandataires non salariés d'assurance — 12 452 cotisants en 2025. Le régime est « propre aux agents généraux, piloté par eux à travers les conseils d'administration », et il a une particularité qu'aucune autre section libérale ne partage : les COMPAGNIES MANDANTES en paient une part.","source_id":"cavamac_parametres","succede_a":[]},{"code":"cavec_complementaire","creation":1953,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire des experts-comptables et des commissaires aux comptes (CAVEC)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_4_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":true,"debut":1953,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2026,"notes":"COTISATION PAR CLASSES depuis l'origine : « institué en 1953, ce régime fonctionnait selon un système de points avec cotisations INDÉPENDANTES DU REVENU », écrit la caisse dans son histoire. Il l'est resté, à ceci près que la classe est aujourd'hui déterminée par le revenu. Le guide annuel 2026 en donne la grille : neuf classes, de 898 € jusqu'à 14 919 € de revenus à 30 616 € au-delà de 181 208 €. UNE OPTION EXISTE, ET LE MODÈLE NE LA PREND PAS. « Vous pouvez opter pour la classe immédiatement supérieure à celle qui correspond à vos revenus », écrit le guide. C'est un avantage facultatif, et le dépôt ne prête jamais à personne un choix qu'il ne peut pas connaître — même règle que pour la classe C1 des avocats. LE RENDEMENT SE VÉRIFIE SUR CHAQUE LIGNE. Le guide donne, en regard de chaque classe, le nombre de points qu'elle ouvre, et la valeur de service 2026 est de 1,3850 €. La classe D cotise 8 282 € pour 498 points, soit 498 × 1,3850 / 8 282 = 8,33 % — et les neuf classes donnent le même à un dix-millième près. C'est ce qui autorise à convertir la cotisation par le rendement plutôt que par une table de points, et 8,33 % est aussi le chiffre que la caisse annonce. UN SEUL MILLÉSIME EST PUBLIÉ, celui de 2026, ramené aux autres exercices par le rapport des plafonds. Pour la Cipav cette règle est démontrée par l'arithmétique de sa grille ; ici elle est un CHOIX — les neuf bornes valent 0,31, 0,66, 0,93, 1,36, 1,69, 2,08, 2,81 et 3,77 plafonds, et rien n'y est rond. Soixante-dix ans reportés depuis une seule grille : c'est la limite de cette fiche, et elle est grande.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_4_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":true,"debut":2027,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"Les statuts approuvés par l'arrêté du 4 juillet 2025 fixent une cible au conseil : « ces paramètres sont déterminés de sorte que le taux de rendement du régime d'assurance vieillesse complémentaire atteigne 8,25 % à échéance de l'année 2027 ». C'est ce rendement que porte `rendements_points.csv` à partir de cet exercice — un chiffre écrit au Journal officiel, et non une extrapolation.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Experts-comptables et commissaires aux comptes, libéraux comme salariés. La caisse gère pour le compte de la CNAVPL le régime de base des professions libérales, et pilote en propre ce complémentaire — qui pèse l'essentiel de la pension.","source_id":"cavec_guide_annuel","succede_a":[]},{"code":"cavom_complementaire","creation":1979,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire de la Caisse d'assurance vieillesse des officiers ministériels, des officiers publics et des compagnies judiciaires (CAVOM)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_8_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2016,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":null,"notes":"LA RÉFORME DE 2016 REND LE RÉGIME PROPORTIONNEL, et c'est de là que cette fiche part : 12,50 % du revenu non salarié, dans la limite de huit plafonds — 384 480 € en 2026. Le décret annuel des sections libérales porte ce taux sans discontinuer depuis 2016, et le guide de la caisse la valeur d'achat du point, 55,1390 € en 2026. L'ARITHMÉTIQUE SE REFERME SUR ELLE-MÊME. Le guide 2026 imprime, en regard du plafond, « 871,62 points » : huit plafonds à 12,5 % font 48 060 €, que 55,1390 € achètent 871,62 fois. Et « 20,70 points » pour le minimum, soit 9 131 € à 12,5 %, divisés par le même prix. Les deux tombent juste à la deuxième décimale — le taux, l'assiette et le prix du point disent la même chose. LE RENDEMENT EST PUBLIÉ ET IL SE VÉRIFIE : « le taux de rendement du régime complémentaire est de 6,12 % », écrit le guide, et la valeur de service qu'il donne à la page d'en face, 3,3745 €, divisée par la valeur d'achat 55,1390 €, donne 6,1200 %. C'est ce chiffre que porte `rendements_points.csv` pour toute la période : seul l'exercice 2026 le prouve, les précédents le supposent stable. CE QUI MANQUE AVANT 2016, ET POURQUOI. Le régime existe depuis le décret n° 79-265 du 27 mars 1979 et prélevait alors par CLASSES — six, selon le revenu de l'année N-2, plus une classe spéciale. La grille n'est publiée nulle part : le décret annuel ne chiffre que la classe spéciale (284 € en 2002, 694 € en 2015), et le seul autre point connu est la sixième classe, 13 886 € en 2015 dès deux plafonds de revenus. Entre les deux, rien — et une grille de six classes ne se devine pas à partir de ses deux extrémités. La fiche ne commence donc qu'en 2016, et une carrière d'officier ministériel antérieure à cette date est sous-estimée de tout son complémentaire. C'est la plus grosse lacune du catalogue libéral, et elle est nommée dans docs/limites.md. L'ASSIETTE MINIMALE N'EST PAS PORTÉE. En dessous de 19 % du plafond — 9 131 € en 2026 —, comme pendant les deux premières années d'activité, le revenu est « fixé forfaitairement » à ce seuil et la cotisation ne descend pas sous 1 141 €. Le dépôt ne modélise aucune assiette minimale libérale, pas plus celle-ci que celle du régime de base ; l'écart ne joue que sur des revenus inférieurs à un cinquième du plafond. « LA LIQUIDATION DU RÉGIME COMPLÉMENTAIRE EST OPÉRÉE UNIQUEMENT EN FONCTION DE L'ÂGE » — d'où une durée requise nulle, et aucune carrière longue : la caisse écrit qu'à la différence de son régime de base, le complémentaire n'en prévoit pas. Les bornes d'âge sont les siennes : 60-65 ans jusqu'à la génération 1955, relevées à 62-67 au rythme de deux trimestres par génération depuis 1956, puis l'ouverture portée de 62 à 64 ans à partir de la génération 1965 depuis le 1er janvier 2025. La fiche les lit dans les tables générales, qui donnent exactement cela à partir de la génération 1968 et retardent l'ouverture de deux ans au plus pour les générations les plus anciennes. LA DÉCOTE NE SE FRACTIONNE PAS : « une décote définitive de 5 % par année manquante peut être appliquée au montant de la pension, sans que celle-ci puisse être fractionnée ». Le dépôt la compte par trimestre, à 1,25 % — même pente, mais il minore là où la caisse attend l'année entière. « En cas de prolongation de l'activité au-delà de l'âge du taux plein, aucune surcote n'est applicable » : la fiche n'en porte donc aucune. LES SALARIÉS DU RÉGIME NE SONT PAS PORTÉS NON PLUS : ils cotisent à 7,50 %, dont 60 % à la charge de l'employeur, et le statut qui route vers cette fiche est celui d'un libéral.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.125,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Commissaires de justice — huissiers et commissaires-priseurs judiciaires réunis depuis 2022 —, greffiers des tribunaux de commerce, administrateurs et mandataires judiciaires, avocats au Conseil d'État et à la Cour de cassation. Une des plus petites sections de la CNAVPL, et la seule dont les affiliés salariés cotisent au même régime que les libéraux, à un taux moindre et pour 60 % à la charge de l'employeur.","source_id":"cavom_guide","succede_a":[]},{"code":"cipav_complementaire","creation":1979,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire de la Caisse interprofessionnelle de prévoyance et d'assurance vieillesse (CIPAV)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":true,"debut":1979,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2022,"notes":"COTISATION PAR CLASSES, et c'est la première fiche du dépôt de cette forme. La caisse ne prélevait ni un taux ni un forfait : elle rangeait l'assuré dans l'un de huit paliers selon son revenu, et appelait le montant du palier. Sa fiche pratique 2022 en donne la grille entière — 1 527 € jusqu'à 26 580 € de revenus, puis 3 055, 4 582, 7 637, 10 692, 16 802, 18 329 et 19 857 € au-delà de 123 300 € —, et elle est portée dans `classes_cotisation.csv`. LA CLASSE EST SUBIE, PAS CHOISIE. Le même document écrit du complémentaire que « son montant est DÉTERMINÉ selon ce tableau », et de l'invalidité-décès, présenté juste à côté, que l'assuré « a la possibilité de CHOISIR sa classe de cotisation, quels que soient ses revenus ». Seule la première forme est modélisable, et le dépôt ne prête jamais à personne un choix qu'il ne peut pas connaître. UN SEUL MILLÉSIME EST PUBLIÉ, celui de 2022, et il vaut pour toute la période — ramené aux autres exercices par le rapport des plafonds, parce que la grille est écrite en plafonds : ses sept bornes valent 0,65, 1,2, 1,4, 1,6, 2, 2,5 et 3 plafonds de 2022, et ses huit montants 1, 2, 3, 5, 7, 11, 12 et 13 fois une unité qui vaut 3,71 % du plafond. C'est ce qui autorise à la reporter ; ce n'est pas ce qui prouve qu'elle avait déjà cette forme en 1979, et plus on remonte, moins la fiche vaut. La borne de début est celle du décret n° 79-262 du 21 mars 1979, qui institue le complémentaire des architectes — le noyau de la caisse.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2023,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2024,"notes":"LA RÉFORME DE 2023 REND LE RÉGIME PROPORTIONNEL : « les cotisations de retraite complémentaire ne sont plus forfaitaires mais proportionnelles au revenu », écrit le guide pratique de la caisse. 9 % de zéro à un plafond, et 22 % d'un à trois — la seconde tranche est la période jumelle de celle-ci. Les points s'achètent, et la caisse déroule l'arithmétique : « 40 000 € x 9 % = 3 600 € de cotisations. 3 600 € / 47,40 € (valeur d'achat du point en 2026) = 75,9 points ». Valeur de service 2,89 € en 2026, d'où un rendement de 6,10 % que la caisse publie elle-même — c'est lui que porte `rendements_points.csv`.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.09,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_1_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2023,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2024,"notes":"Seconde tranche de la cotisation proportionnelle : 22 % des revenus compris entre un et trois plafonds, soit 48 060 € et 144 180 € en 2026.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.22,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2025,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"LE DÉCRET CONTREDIT LA BROCHURE DE LA CAISSE, ET C'EST LUI QUI FAIT FOI. Le décret n° 2025-1076 du 10 novembre 2025 fixe pour 2025 « taux de la cotisation proportionnelle de première tranche : 11 % ; taux de la cotisation proportionnelle de la deuxième tranche : 21 % » ; son article pour 2026 ne revient pas sur la Cipav, donc ces taux valent aussi pour 2026. La fiche pratique 2026 de la caisse imprime pourtant encore 9 % et 22 %, et son exemple chiffré applique 9 % — ce sont les taux de 2023, que le décret de cette année-là confirme mot pour mot. La brochure n'a pas suivi. La valeur d'achat du point, elle, ne bouge pas : 47,40 €, écrite dans le décret comme dans la brochure.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.11,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"tranche_1_3_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2025,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"Seconde tranche : 21 % des revenus compris entre un et trois plafonds depuis 2025, contre 22 % en 2023 et 2024.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.21,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Professions libérales non rattachées à une section spécialisée : architectes, ingénieurs-conseils, géomètres, psychologues, ostéopathes, guides, et une longue liste de métiers non réglementés — la plus grosse population libérale après les auxiliaires médicaux. C'est la section « par défaut » du régime de base des libéraux, et le statut `profession_liberale` y route pour cette raison.","source_id":"cipav_fiches_pratiques","succede_a":[]},{"code":"cprn_complementaire","creation":1949,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":0,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire des notaires (CPRN) — part proportionnelle, sections A et U puis section C","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":2.553,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1949,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":1961,"notes":"L'ASSIETTE N'EST PAS LE REVENU DU NOTAIRE MAIS LES PRODUITS DE SON OFFICE, et c'est ce qui tenait cette section hors du catalogue. « Les cotisations du régime complémentaire sont déterminées en fonction de la MOYENNE DES PRODUITS DE L'ÉTUDE sur 3 années », écrit la caisse ; pour un notaire associé, au prorata de sa part dans les bénéfices. CE NE SONT PAS LES PRODUITS BRUTS, et la caisse le précise ailleurs : « ces produits correspondent à la part du notaire dans les émoluments de l'office, APRÈS DÉDUCTION DE CERTAINES CHARGES professionnelles ». C'est ce qui réconcilie les 388 317 € calculés plus bas avec le chiffre d'affaires que publie le Conseil supérieur du notariat — 9,0 milliards d'euros pour 17 305 notaires, soit 520 000 € par tête, dont les taxes et déboursés que l'office encaisse pour le compte d'autrui. LE FACTEUR DE 2,553 A DEUX MOITIÉS, ET AUCUNE N'EST DEVINÉE. LES PRODUITS MOYENS D'UN OFFICE viennent du rapport de l'IGAS sur la caisse (n° 2012-110P), qui donne la règle fixant le prix du point C : « cette valeur d'acquisition est calculée de façon à ajuster le nombre de points attribué à chaque notaire de façon à ce que LA MOYENNE sur l'ensemble des notaires soit toujours ÉGALE À 900 POINTS ». Le décret annuel donne ce prix — 17,69 € — et le taux — 4,10 % : la cotisation moyenne de section C vaut donc 900 × 17,69 = 15 921 €, et les produits moyens 15 921 / 0,041 = 388 317 €. LE REVENU MOYEN EST MESURÉ, et c'est le recueil statistique de la CNAVPL qui le permet : il publie, section par section, les cotisations du régime de base encaissées sur CHACUNE DES DEUX TRANCHES. Pour les notaires en 2024, 43 405 k€ sur la tranche 1 et 27 195 k€ sur la tranche 2, pour 12 096 cotisants. Divisées par leurs taux — 8,23 % et 1,87 % —, ces deux sommes donnent deux MOMENTS ÉCRÊTÉS de la distribution des revenus : 43 601 € en moyenne sous un plafond, 120 228 € sous cinq. Deux moments suffisent à caler une loi log-normale, dont la moyenne entière vaut alors 152 097 € (médiane 103 721 €, sigma 0,875). LA MÉTHODE EST VÉRIFIÉE SUR UNE AUTRE SECTION. Appliquée à la CAVAMAC, dont la caisse publie de son côté le revenu moyen déclaré, elle donne 116 579 € contre 115 443 € publiés — un pour cent d'écart. C'est ce contrôle qui autorise à s'en servir là où personne ne publie le revenu moyen. D'où 388 317 / 152 097 = 2,553. Le notaire garde donc 39 % des produits de son office, le reste payant les collaborateurs et l'étude — le notariat compte 55 556 collaborateurs pour 17 305 notaires. CE QUE LA CHAÎNE SUPPOSE ENCORE : que la règle des 900 points vaille toujours. Le prix du point C est gelé à 17,69 € depuis 2019, ce qui suggère qu'elle ne pilote plus rien ; un second calcul la recoupe néanmoins. La caisse publie une cotisation moyenne de 32 864 €, tous régimes confondus ; le recueil donne la part du régime de base, 5 837 € ; restent 27 027 € pour les deux sections, dont 15 921 € de section C laissent 11 106 € de section B — soit la classe 3,5, au milieu d'une grille qui en compte huit. Tout se tient. La fiche porte `fiabilite: estimee` parce qu'une chaîne reste une chaîne. 10 % À L'ORIGINE : 5 % pour la section A, dite « allocation variable », et 5 % pour la section U, dite « allocation uniforme », toutes deux assises sur les produits (décret n° 49-578 du 22 avril 1949). Les deux fusionnent en 2004 dans la section C.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.01,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":2.553,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1962,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2016,"notes":"4,50 % PENDANT CINQUANTE-CINQ ANS, et la continuité est frappante : 2,50 % (section A) plus 2 % (section U) de 1962 à 2003, puis 4,50 % pour la section C qui les remplace en 2004. La fusion n'a pas changé le taux — elle a changé la façon de servir. LA SECTION B N'EST PAS PORTÉE, ET LA RAISON N'EST PAS CELLE QU'ON CROIRAIT. Ce n'est pas une grille introuvable : de 1962 à 2013, IL N'Y EN A PAS EU. Le rapport de l'IGAS (n° 2012-110P) décrit le régime tel qu'il fonctionnait encore en 2012 : sept classes numérotées 0, 1, 2, 3, 4, 6 et 8, « l'inscription dans une des classes de cette section est obligatoire pour les notaires en exercice ; LE CHOIX DE LA CLASSE ELLE-MÊME ÉTANT LAISSÉ À L'APPRÉCIATION DU NOTAIRE », et « en l'absence d'indication, le cotisant est affilié en classe 1 ». Créée en 1962 pour « répondre aux vœux du notariat qui souhaitait une cotisation INDÉPENDANTE DES PRODUITS réalisés par l'office », elle était un supplément facultatif — et le dépôt ne prête jamais à personne un choix qu'il ne peut pas connaître. Même règle que pour les classes du RAAP d'avant 2017 et l'option de classe supérieure de la CAVEC. CE QUE LE CHOIX DONNAIT, l'IGAS le montre aussi : en 2011, sur 8 356 cotisants, 1 587 étaient en classe 0 et 2 593 en classe 1 — la moitié de la profession au plancher ou presque —, pour une moyenne de 23,8 points par an, soit la classe 2,4. DEPUIS 2014 LA CLASSE SE DÉTERMINE PAR LES PRODUITS, et le décret n° 2013-1157 du 13 décembre 2013 qui l'institue DÉLÈGUE SES BORNES dans la même phrase : « les bornes de chaque classe de cotisation de la section B sont déterminées PAR LE CONSEIL D'ADMINISTRATION de la Caisse de retraite des notaires pour une période de trois ans par référence à la moyenne des produits de base du notariat au titre des trois années précédentes ». Elles ne sont donc pas introuvables par accident : aucun texte réglementaire ne les porte, par construction — exactement comme le prix du point de la CAVAMAC, à ceci près que la CAVAMAC publie la délibération de son conseil et que la CPRN ne publie pas la sienne. Une passe entière du Journal officiel n'en a rien tiré. ET LA BASCULE N'EST PAS ACHEVÉE : « à partir du 1er janvier 2029, le notaire sera systématiquement inscrit pour l'exercice n dans la classe de cotisation correspondant aux produits de son étude ». Jusque-là, les règles de maintien de classe — un notaire assermenté avant 2014 ne monte que d'une classe par an et ne descend jamais d'office — et la dérogation de six ans des nouveaux notaires laissent subsister l'ancien mécanisme. CE QUI MANQUE EST CHIFFRABLE : environ 11 100 € pour le notaire moyen en 2025, contre 15 900 € de section C — soit quatre dixièmes du complémentaire. Un notaire simulé ici est sous-estimé d'autant, et le jour où la caisse publiera ses bornes, la fiche sera complète en une demi-heure : la cotisation vaut « le nombre de points de la classe multiplié par 115 % du coût d'acquisition du point B » pour tout notaire assermenté depuis 2014, les classes ouvrent 10 à 80 points, et le rendement de la section se calcule comme celui de la C — 9,50 % en 2004, 7,79 % en 2012, 5,54 % en 2026.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.01,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.045,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":2.553,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2017,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2017,"notes":"La baisse commence : 4,14 % en 2017, puis 4,10 %, 4 % et de nouveau 4,10 %. Le décret annuel des sections libérales fixe ce taux, et le barème de l'IPP le confirme année par année — les deux sources concordent sur toute la plage où elles se recouvrent.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.01,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.0414,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":2.553,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2018,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2018,"notes":"4,10 % en 2018.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.01,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.041,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":2.553,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2019,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":2021,"notes":"4,00 % de 2019 à 2021 — « taux de cotisation de la section C : 4,00 % ; valeur d'acquisition du point section C : 17,69 euros », écrit le décret, qui donne les deux ensemble.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.01,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.04,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":2.553,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2022,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":null,"fin":null,"notes":"4,10 % DEPUIS 2022, sur la moyenne des produits de base des trois années précédant l'année antérieure — en 2026, les exercices 2022, 2023 et 2024. L'ÂGE SEUL COMMANDE, comme dans les trois autres complémentaires de sections écrits cette année : « sur la base de l'âge légal de départ à la retraite est appliqué un coefficient correspondant à l'âge de l'affilié », décote de 1,25 % par trimestre d'anticipation plafonnée à 25 %, surcote de 1 % par trimestre au-delà, jusqu'au soixante-dixième anniversaire. Aucune durée d'assurance n'y entre. UN PLAFOND EXISTE ET N'EST PAS PORTÉ : l'assiette est « limitée à trois fois la moyenne générale des produits des études de France » (IGAS), soit environ 1 165 000 € de produits — un revenu de 570 000 € au facteur de cette fiche. Aucune carrière simulée ici ne l'atteint. UN MINIMUM NON PLUS : un notaire ayant exercé plus de dix ans reçoit un nombre de points plancher, que la caisse a fixé à 575 points par année d'exercice en 2012 et à 64 % de la moyenne distribuée depuis. Il relève la pension des petits offices, et la fiche l'ignore.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.01,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.041,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Notaires libéraux, titulaires d'office ou associés — 12 444 cotisants en 2025. LA FICHE NE PORTE QU'UNE PARTIE DU RÉGIME : le complémentaire des notaires a deux sections, et seule la SECTION C, proportionnelle, entre ici. La section B, forfaitaire par classes, reste dehors — voir les notes.","source_id":"cprn_guide","succede_a":[]},{"code":"cnbf","creation":1948,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Caisse nationale des barreaux français","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":65.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"forfaitaire","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1948,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":160,"fin":2003,"notes":"Régime de base FORFAITAIRE : la pension ne dépend pas du revenu mais de la durée. Dans un compte notionnel, cette déconnexion disparaît entièrement — c'est l'un des régimes les plus transformés par la réforme simulée.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"sans_objet","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.09,"taux_plein":1.0,"type_calcul":"forfaitaire","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":2026,"cotisation_forfaitaire_euros":1988.0,"cotisation_par_classes":false,"debut":2004,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"RÉGIME DE BASE SEUL, depuis que la fiche a été scindée. Sa pension est FORFAITAIRE : 19 154 € par an au taux plein en 2026, proratisés par la durée, quel que soit le revenu. C'est la particularité du régime, et c'est ce qu'un compte notionnel supprime le plus radicalement — la pension y redevient proportionnelle aux cotisations. La fiche agrégeait auparavant la base et le complémentaire en un seul taux de 11,40 %, calculé au rendement instantané. Elle portait en outre `salaire_reference: sans_objet` sans qu'aucun montant forfaitaire ne prenne le relais : si la période avait été lue en annuités, elle aurait servi la moyenne des revenus, c'est-à-dire un taux de remplacement de 100 %. DEUX COTISATIONS, ET LA FICHE PORTE ENFIN LES DEUX. La PROPORTIONNELLE d'abord : 3,20 % du revenu net, plafonnée à 297 549 € (barème CNBF 2026). La FORFAITAIRE ensuite, qui monte par tranche d'ancienneté — « 1ère année 363 €, 2ème 730 €, 3ème 1 145 €, 4ème 1 558 €, 5ème 1 558 €, 6ème année et avocats âgés de 65 ans et plus 1 988 € » — et que la fiche porte à sa valeur de croisière, 1 988 €. CE QUE CETTE SIMPLIFICATION COÛTE, ET CE QU'ELLE RAPPORTE. Les cinq premières années sont surestimées, de 1 625 € la première à 430 € la cinquième, soit 4 586 € sur une carrière ; les trente-cinq suivantes sont justes, à 1 988 € l'an. Ne rien porter du tout — ce que faisait cette fiche — revenait à oublier près de 70 000 € de cotisations sur une carrière entière. Le forfait ne change rien au scénario 1, dont la pension est forfaitaire par construction ; il change le compte notionnel, qui porte ce qui a été versé. LA JUSTIFICATION DE CE MANQUE ÉTAIT PÉRIMÉE : « le compte notionnel ne sait porter qu'une fraction d'assiette », disait cette note. Il sait porter un forfait depuis que la CARCDSF l'a exigé — `cotisation_forfaitaire_euros`, indexé sur les prix comme la pension forfaitaire. RESTE DEHORS la contribution équivalente aux droits de plaidoirie, 68 € par avocat en 2026 plus 163 € appelés auprès du barreau, et les tranches d'ancienneté d'avant 2019, que les barèmes en ligne ne couvrent pas.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":2026,"pension_forfaitaire_annuelle":19154.0,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"sans_objet","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0075,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.032,"taux_plein":1.0,"type_calcul":"forfaitaire","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Avocats.","source_id":"cnbf_parametres","succede_a":[]},{"code":"cnbf_complementaire","creation":1979,"extinction":null,"famille":"liberal","fermeture":null,"fiabilite":2,"hors_repartition":false,"integre_dans":null,"nom":"Régime complémentaire obligatoire des avocats (CNBF)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1979,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2018,"notes":"Avant 2017, la CNBF ne met en ligne aucun barème exploitable : ces années restent au rendement instantané, sur un taux moyen de 8 % représentant la classe C1 sur un revenu de milieu de grille. La progressivité par tranches n'est donc pas reproduite ici.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.08,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":0.0,"borne_haute_euros":42507.0,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2019,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"PREMIÈRE TRANCHE DE LA GRILLE, et la seule que les trois classes partagent : 7,00 % de 1 € à 42 507 €. Les quatre tranches suivantes sont portées par les périodes ci-dessous. LES TRANCHES SONT FIXÉES EN EUROS, ET LA CAISSE NE LES INDEXE PAS : 42 507 € en 2023, en 2025 et en 2026, quand le plafond de la Sécurité sociale passait de 43 992 à 48 060 € sur la même période. Les exprimer en plafonds, comme le fait le reste du catalogue, les ferait donc dériver d'année en année — d'où le champ `borne_haute_euros`, écrit pour ce régime et utilisable par tout autre qui fixerait son assiette de la même façon. Le barème de 2019 portait 41 674 € : la caisse révise ces bornes, mais rarement. CLASSE C1 RETENUE. Trois classes coexistent, et rien ne permet de deviner celle d'un avocat donné. C1 est celle qui s'applique SANS option, et le modèle ne prête jamais à personne un avantage facultatif — même règle que pour les minima sous condition de demande.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.07,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":42507.0,"borne_haute_euros":85014.0,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2019,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"Deuxième 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2026).","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.14,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":170028.0,"borne_haute_euros":212535.0,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2019,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"Cinquième et dernière tranche de la grille, classe C1 (barème 2026). Au-delà de 212 535 €, la cotisation ne progresse plus : le revenu excédentaire n'ouvre aucun droit complémentaire.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.158,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Avocats. Régime en points, obligatoire, à trois classes de cotisation — C1, C2 et C2+ — dont seule la première s'impose sans option.","source_id":"cnbf_baremes","succede_a":[]},{"code":"msa_salaries","creation":1930,"extinction":null,"famille":"agricole","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime des salariés agricoles (MSA)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":64.0,"age_ouverture_par_generation":false,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_contributif","majoration_enfants","mda","reversion","periodes_assimilees","surcote_parentale"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1930,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":true,"duree_requise_par_generation":false,"duree_requise_trimestres":172,"fin":null,"notes":"Régime ALIGNÉ sur le régime général depuis l'origine (mêmes règles de calcul, gestion distincte). Complémentaire : Agirc-Arrco.","part_salariale":0.4,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"25_meilleures_annees","salaire_reference_par_generation":true,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1787,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Salariés de l'agriculture.","source_id":"msa_parametres","succede_a":[]},{"code":"msa_non_salaries","creation":1952,"extinction":null,"famille":"agricole","fermeture":null,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime des non-salariés agricoles (MSA — exploitants)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":65.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1952,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":150,"fin":1989,"notes":"Loi du 10 juillet 1952 créant l'assurance vieillesse agricole (AVA). Retraite en deux parts : FORFAITAIRE, indépendante du revenu, et PROPORTIONNELLE en points. La part forfaitaire vaut, pour une carrière complète, l'allocation aux vieux travailleurs salariés (L. 732-24), et se proratise sur la durée ; le moteur ne la servait pas du tout, traitant `mixte` comme un synonyme de `points`. LE BARÈME DE POINTS N'EXISTE QU'À PARTIR DE 1990 : l'article R. 732-70 ne l'ouvre qu'« à compter du 1er janvier 1990 ». Les années antérieures restent donc au rendement instantané, faute d'un barème publié pour la période des classes. L'ASSIETTE EST BORNÉE AU PLAFOND, et c'est une convention nommée : la cotisation d'alors était assise sur un forfait tiré de la surface de l'exploitation, dont la série n'est nulle part. La fiche portait `forfaitaire`, que le moteur lit « le revenu entier, sans plafond » : une carrière à quatre fois le salaire moyen sortait par ces dix années une pension de base supérieure au maximum que le régime peut servir. Le plafond retenu est celui que le régime s'est donné en 1990.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":2023,"pension_forfaitaire_annuelle":3628.98,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.085,"taux_plein":1.0,"type_calcul":"mixte","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":65.0,"age_ouverture_par_generation":false,"age_taux_plein":65.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":true,"assiette_repere_smic":600.0,"avantages_non_contributifs":["minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":"msa_proportionnelle","borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1990,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":150,"fin":2002,"notes":"« À compter du 1er janvier 1990 » (R. 732-70), la cotisation ouvre un nombre de points qui dépend du revenu par un escalier à quatre marches écrit à l'article R. 732-71 — voir `_points_msa` dans le moteur, et la section de docs/limites.md qui refait l'arithmétique.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":2023,"pension_forfaitaire_annuelle":3628.98,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.085,"taux_plein":1.0,"type_calcul":"mixte","valeur_point_annee":2025,"valeur_point_euros":4.589},{"abattement_points":"decote_du_regime_de_base","age_ouverture":64.0,"age_ouverture_par_generation":false,"age_taux_plein":67.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":true,"assiette_repere_smic":600.0,"avantages_non_contributifs":["minimum_vieillesse","pension_majoree_reference","reversion"],"bareme_decote":"regime_aligne","bareme_points":"msa_proportionnelle","borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2003,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":172,"fin":null,"notes":"Loi du 4 mars 2002 créant la retraite complémentaire obligatoire (RCO) des non-salariés agricoles, en points. Cette fiche ne porte plus que l'étage de BASE : la RCO a désormais la sienne (`msa_rco`), et le taux de 17,37 % qui figure ici n'a jamais compris les 4 % de la RCO, qui s'y ajoutent. Garantie « 85 % du SMIC » : droit non contributif, neutralisé dans les scénarios notionnels. LE BARÈME DE POINTS EST DANS LE CODE, et le modèle le sert désormais : R. 732-71 attribue quinze points jusqu'à 400 SMIC horaires, puis une pente jusqu'à trente à 800 SMIC, puis trente jusqu'à deux fois le minimum contributif, puis une pente jusqu'au maximum M que R. 732-70 définit par (PM − AVTS) / (37,5 × valeur du point). Les « 23 à 113 points » que la caisse annonce sans publier la formule en sortent : 22,5 au minimum d'assiette du chef d'exploitation (600 SMIC horaires), 113,4 au plafond en 2025. La valeur du point est celle du code rural (R. 732-66, 4,589 € au 1er janvier 2025), recoupée par le communiqué de la MSA et par le COR pour 2023 (4,264 €) ; les années antérieures sont ramenées sur les prix, comme la loi le prescrit (L. 161-23-1). La retraite forfaitaire, elle, vaut 3 628,98 € au 1er janvier 2023 (communiqué de la MSA du 14 février 2023) pour une carrière complète. CE QUI RESTE HORS DU MODÈLE est la réforme du 28 février 2025 (LFSS 2025, article 87), qui, pour les pensions prenant effet à compter du 1er janvier 2026, calcule la base sur les VINGT-CINQ MEILLEURES ANNÉES de revenus à partir de 2016 et sur les meilleures années de points avant. Le modèle sert encore la formule d'avant la réforme. Voir docs/limites.md.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":2023,"pension_forfaitaire_annuelle":3628.98,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1737,"taux_plein":1.0,"type_calcul":"mixte","valeur_point_annee":2025,"valeur_point_euros":4.589}],"population":"Chefs d'exploitation, conjoints collaborateurs, aides familiaux.","source_id":"msa_parametres","succede_a":[]},{"code":"msa_rco","creation":2003,"extinction":null,"famille":"agricole","fermeture":null,"fiabilite":2,"hors_repartition":false,"integre_dans":null,"nom":"Retraite complémentaire obligatoire des non-salariés agricoles (RCO)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":64.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"deplafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":true,"assiette_repere_smic":1820.0,"avantages_non_contributifs":["pension_majoree_reference","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2003,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":null,"notes":"Loi du 4 mars 2002, articles L. 732-56 et suivants du code rural. Étage scindé de la fiche `msa_non_salaries`, qui agrégeait les deux : tout verser dans le complémentaire aurait fait disparaître la base, et c'est ce qui bloquait l'emploi de la série de valeurs de service déjà présente au dépôt, certifiée de 2005 à 2024 depuis l'article D. 732-166 (base LEGI de la DILA). Ce qui débloque le calcul n'est pas un prix d'achat — l'arrêté qui le fixe ne modifie pas le code, et il reste introuvable — mais le BARÈME EN POINTS, qui, lui, est public : cotiser sur l'assiette minimale de 1 820 SMIC ouvre 100 points, et les points sont proportionnels au-delà, sans plafond. Le nombre de points ne dépend donc pas du taux de cotisation. Le taux de 4 % est celui en vigueur (assiette minimale 1 820 SMIC pour les chefs d'exploitation, 1 200 pour les aides familiaux). Sa série historique n'est pas sourcée : la RCO a démarré en 2003 à un taux plus bas. Cela ne déplace pas la pension calculée ici, qui ne dépend que du barème en points, mais seulement le flux versé au compte notionnel. Restent hors du modèle les points GRATUITS — 66 par an aux conjoints et aides familiaux pour les périodes antérieures à 2011, dans la limite de dix-sept années.","part_salariale":1.0,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":100.0,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.04,"taux_plein":1.0,"type_calcul":"points","valeur_point_annee":null,"valeur_point_euros":null}],"population":"Chefs d'exploitation, conjoints collaborateurs, aides familiaux.","source_id":"dila_legi_msa","succede_a":[]},{"code":"sncf","creation":1909,"extinction":null,"famille":"special","fermeture":2020,"fiabilite":1,"hors_repartition":false,"integre_dans":null,"nom":"Régime spécial de retraite du personnel de la SNCF (CPRPSNCF)","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":50.0,"age_ouverture_par_generation":false,"age_taux_plein":50.0,"age_taux_plein_par_generation":false,"assiette":"hors_primes","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["bonifications","categorie_active","majoration_enfants","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1930,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":150,"fin":2008,"notes":"Ouverture à 50 ans pour les agents de conduite, 55 ans pour les autres agents du cadre permanent. 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Assiette forfaitaire égale au SMIC mensuel, soit 2028 heures de SMIC par an (169 heures par mois).","part_salariale":0.4441,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"25_meilleures_annees","salaire_reference_par_generation":true,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1475,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":true,"assiette_plancher":false,"assiette_repere_smic":1820.0,"avantages_non_contributifs":["minimum_contributif","minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2002,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":true,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2003,"notes":"Taux repris du régime général, comme l'exigent R. 382-89 pour la part de l'assuré et R. 382-90 pour celle de la congrégation : « le taux de la cotisation d'assurance vieillesse des assurés est celui de la cotisation mise à la charge des salariés affiliés au régime général ». Assiette forfaitaire égale au SMIC mensuel, soit 1820 heures de SMIC par an (151,67 heures par mois).","part_salariale":0.4441,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"25_meilleures_annees","salaire_reference_par_generation":true,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1475,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":true,"assiette_plancher":false,"assiette_repere_smic":1820.0,"avantages_non_contributifs":["minimum_contributif","minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2004,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":true,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2008,"notes":"Taux repris du régime général, comme l'exigent R. 382-89 pour la part de l'assuré et R. 382-90 pour celle de la congrégation : « le taux de la cotisation d'assurance vieillesse des assurés est celui de la cotisation mise à la charge des salariés affiliés au régime général ». Assiette forfaitaire égale au SMIC mensuel, soit 1820 heures de SMIC par an (151,67 heures par mois).","part_salariale":0.4445,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"25_meilleures_annees","salaire_reference_par_generation":true,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1487,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":true,"assiette_plancher":false,"assiette_repere_smic":1820.0,"avantages_non_contributifs":["minimum_contributif","minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2009,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":true,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2010,"notes":"Taux repris du régime général, comme l'exigent R. 382-89 pour la part de l'assuré et R. 382-90 pour celle de la congrégation : « le taux de la cotisation d'assurance vieillesse des assurés est celui de la cotisation mise à la charge des salariés affiliés au régime général ». Assiette forfaitaire égale au SMIC mensuel, soit 1820 heures de SMIC par an (151,67 heures par mois).","part_salariale":0.4448,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"25_meilleures_annees","salaire_reference_par_generation":true,"surcote_par_trimestre":0.0125,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.1495,"taux_plein":0.5,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":62.0,"age_ouverture_par_generation":true,"age_taux_plein":67.0,"age_taux_plein_par_generation":true,"assiette":"plafonnee","assiette_facteur_revenu":null,"assiette_forfaitaire":true,"assiette_plancher":false,"assiette_repere_smic":1820.0,"avantages_non_contributifs":["minimum_contributif","minimum_vieillesse","reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2011,"decote_annulee_par_la_duree":true,"decote_par_generation":true,"decote_par_trimestre":0.0125,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":true,"duree_requise_par_generation":true,"duree_requise_trimestres":172,"fin":2022,"notes":"Taux repris du régime général, comme l'exigent R. 382-89 pour la part de l'assuré et R. 382-90 pour celle de la congrégation : « le taux de la cotisation d'assurance vieillesse des assurés est celui de la cotisation mise à la charge des salariés affiliés au régime général ». 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Un assuré n'y a pas de salaire : la cotisation porte sur un forfait égal au SMIC mensuel, supporté pour partie par lui et pour partie par sa congrégation — c'est pourquoi le régime est rangé en `special` et non en `non_salarie` : il a bel et bien un payeur employeur.","source_id":"dila_legi_cultes","succede_a":[]},{"code":"crpnpac","creation":1963,"extinction":null,"famille":"special","fermeture":null,"fiabilite":2,"hors_repartition":false,"integre_dans":null,"nom":"Caisse de retraite du personnel navigant professionnel de l'aéronautique civile — première tranche de salaire","periodes":[{"abattement_points":"decote_du_regime_de_base","age_ouverture":50.0,"age_ouverture_par_generation":false,"age_taux_plein":50.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee_4_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":1963,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":100,"fin":1994,"notes":"Première tranche : 1.85% de taux de pension par annuité validée (R. 426-16-1), dans la limite de 25 annuités — d'où un taux plein de 46.25%. 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Le taux d'appel de cette période suit une formule fondée sur la valeur N du fonds de retraite (R. 426-8), que la caisse ne publie pas : il n'est PAS appliqué ici, ce qui sous-estime la cotisation réellement appelée dès que N descend sous 6.","part_salariale":0.3333,"part_salariale_deplafonnee":0.0,"pension_forfaitaire_annee":null,"pension_forfaitaire_annuelle":null,"perimetre_taux":"total","plafond_majoration_annee":null,"plafond_majoration_enfants":null,"points_maximum":null,"points_minimum_annuels":null,"points_par_trimestre_valide":null,"salaire_reference":"carriere_entiere","salaire_reference_par_generation":false,"surcote_par_trimestre":null,"taux_cotisation_deplafonnee":0.0,"taux_cotisation_retraite":0.18,"taux_plein":0.4625,"type_calcul":"annuites","valeur_point_annee":null,"valeur_point_euros":null},{"abattement_points":"decote_du_regime_de_base","age_ouverture":50.0,"age_ouverture_par_generation":false,"age_taux_plein":50.0,"age_taux_plein_par_generation":false,"assiette":"plafonnee_4_pass","assiette_facteur_revenu":null,"assiette_forfaitaire":false,"assiette_plancher":false,"assiette_repere_smic":null,"avantages_non_contributifs":["reversion"],"bareme_decote":"regime_aligne","bareme_points":null,"borne_basse_euros":null,"borne_haute_euros":null,"cotisation_forfaitaire_annee":null,"cotisation_forfaitaire_euros":null,"cotisation_par_classes":false,"debut":2012,"decote_annulee_par_la_duree":true,"decote_par_generation":false,"decote_par_trimestre":null,"decote_trimestres_maximum":20,"duree_proratisation_par_generation":false,"duree_requise_par_generation":false,"duree_requise_trimestres":120,"fin":2015,"notes":"Première tranche : 1.85% de taux de pension par annuité validée (R. 426-16-1), dans la limite de 30 annuités — d'où un taux plein de 55.50%. Cotisation de 7,668 % pour l'affilié et 13,632 % pour l'employeur (R. 426-6 et R. 426-7 dans leur rédaction du décret n° 2011-1500). 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