CARCDSF contributions in 2026: the French dentists’ pension scale, worked out
The four contributions the fund collects in 2026, and what they cost at each level of income.
CARCDSF, the pension fund for French dentists and midwives, collects four contributions in 2026 from a dentist working under the national agreement: basic pension, supplementary pension, the PCV (prestation complémentaire de vieillesse, an extra pension partly funded by health insurance) and invalidity-death cover. On the members’ average professional income, €106,635 in the fund’s 2025 statistics, the scale comes to €21,629 a year, or 20.3 % of income. With no income at all, a dentist still owes €6,683, because of flat amounts and a minimum base for the basic pension. The bill stops rising at €240,300, five times the social security ceiling (Pass) of €48,060, where it tops out at €40,269. The share of income therefore falls as income rises, from 29.8 % at the DREES bottom decile to 17.0 % at the top decile. Health cover, family benefits and CSG-CRDS are separate, collected by Urssaf.
Your 2026 CARCDSF contributions
Annual total
€20,704
| Basic pension | €6,066 |
| Supplementary pension | €11,015 |
| PCV supplementary benefit (your share) | €2,389 |
| Invalidity, death and daily benefits | €1,235 |
2026 CARCDSF scale, practitioner under the agreement. Excludes Urssaf contributions (health, family, CSG-CRDS).
Checked by Radif Partners · Editorial policy · Method and sources
Four lines on the bill
CARCDSF (caisse autonome de retraite des chirurgiens-dentistes et des sages-femmes) sets four contributions for 2026 in its scale (CARCDSF, 2026 contribution rates). The Pass, France’s annual social security ceiling, is €48,060 and serves as the unit for almost every threshold.
- Basic pension: 8.73 % of income up to one Pass, plus 1.87 % of income up to five Pass. The base never drops below €5,409.
- Supplementary pension: a flat €3,210.60, plus 11.35 % of the slice of income between €31,239 and €240,300.
- PCV: a flat €1,663.60 and 0.725 % of income up to five Pass, for the share left to a dentist under the national agreement.
- Invalidity-death: a flat €1,235, the same for everyone.
Together, the three flat amounts reach €6,109 before a single euro of income is counted, which is why a dentist with little activity pays a large share of what they earn.
The scale at five income levels
The table runs the 2026 scale on incomes taken from public data: three points of the DREES 2021 income spread (DREES), the fund’s own average base, and the five-Pass ceiling. It uses the same calculation as the calculator on this page.
| Reference income | Income | Basic pension | Supplementary | PCV | Invalidity-death | Total | Share of income |
|---|---|---|---|---|---|---|---|
| DREES bottom decile 2021 | €35,900 | €3,805 | €3,740 | €1,924 | €1,235 | €10,704 | 29.8 % |
| DREES median 2021 | €93,700 | €5,948 | €10,300 | €2,343 | €1,235 | €19,826 | 21.2 % |
| CARCDSF average base 2025 | €106,635 | €6,190 | €11,768 | €2,437 | €1,235 | €21,629 | 20.3 % |
| DREES top decile 2021 | €218,700 | €8,285 | €24,487 | €3,249 | €1,235 | €37,257 | 17.0 % |
| Ceiling: 5 Pass | €240,300 | €8,689 | €26,939 | €3,406 | €1,235 | €40,269 | 16.8 % |
The supplementary pension is the line that moves most. From bottom to top decile it climbs from €3,740 to €24,487, while the basic pension adds only €4,480. The 11.35 % rate covers the whole band up to five Pass, whereas the basic pension switches to its lower rate after the first Pass.
A burden that eases with income
As a share of income, contributions slope downward: 29.8 % at the bottom decile, 21.2 % at the median, 17.0 % at the top decile. Flat amounts weigh on small incomes, and the ceilings then halt growth on large ones. Past €240,300, extra income costs nothing more in CARCDSF contributions.
That shape accounts for a gap in the fund’s published figures (key figures). The scale applied to the average base gives €21,629, yet the published average contribution is €18,663. When contributions grow more slowly than income, the average contribution sits below the contribution on average income; the fund does not publish enough detail to split the gap between that effect and its members’ individual circumstances.
Which income, and when
The scale applies to declared professional income, which for a sole practitioner means BNC profit (bénéfices non commerciaux). The calculator asks for 2025 income, the year the fund uses for the 2026 bill. For a partner in a SELARL the base is built differently, from the manager’s pay and dividends above 10 % of capital, covered on the SELARL or sole practice page.
Two notes on the values. The Pass used is the 2026 figure published by Urssaf; a typo on the fund’s own page, spotted during the update, was not carried over. The minimum base for the basic pension, €5,409, is tied to the hourly minimum wage of 1 January 2026, as the scale states.
What Urssaf collects on top
CARCDSF is only part of a dentist’s personal contributions. Urssaf collects health insurance, family benefits, CSG-CRDS, the regional health professional union levy and the training levy (Urssaf rates for medical practitioners). This site does not compute those lines. For scale, 2024 accounts of UNASA member practices put all personal contributions together at 15.6 % of receipts, about €48,315 on average receipts of €309,713 (UNASA). For what all this leaves the dentist, the dentist income page brings the published sources together.