a maximum total assessment for 2006 amounting to 4 334

Contributions disability-death

Amounts for 2010

Professional chapter annual dues 2010 Fund accountants, Chartered Accountants and Auditors - class 1 144 AWITH departmental officers, officers public and legal companies - class 1 (class reference) 205 CAVOM doctors - single contribution 696 CARMF dental surgeons - in respect of the failure permanent and death - in respect of temporary work incapacity 1,064 223 CARCDSF midwives - class A (class reference) 101 CARCDSF architectsChartered in architecture, engineers, technicians, surveyors, experts and advice - class A (class reference) 76 CIPAV paramedics - single contribution 654 CARPIMKO Decree No. 2010 - 15 December 2010 1569, JO du 17

Contributions disability-death - history

Amounts for 2009

Professional chapter annual dues 2009 Fund accountants, Chartered Accountants and Auditors - class 1 - class 2 - class 3 - class 4 138 276 552 828 AWITH departmental officers, public officers and legal companies - class 1 (reference class) 190 CAVOM doctors - single contribution 680 CARMF dental surgeons - in respect of the failure permanent and death - in respect of temporary work incapacity 1,059 222 CARCDSF midwives - class A (class reference) 101 CARCDSF architectsChartered in architecture, engineers, technicians, surveyors, experts and advice - class A (class reference) 76 CIPAV paramedics - single contribution 654 CARPIMKO Decree No. 2009 - 1301 October 26, 2009, OJ of 28

Amounts for 2008

Professional chapter annual dues 2008 Fund accountants, Chartered Accountants and Auditors - class 1 - class 2 - class 3 - class 4 130 260 520 780 AWITH departmental officers, public officers and legal companies - class 1 (reference class) 177 CAVOM doctors - single contribution 652 CARMF dental surgeons - in respect of the failure permanent and death - in respect of temporary work incapacity 1,038 218 CARCD midwives - class A (class reference) 101 CARSF architectsChartered in architecture, engineers, technicians, surveyors, experts and advice, artists-authors, teachers, professional sports, tourism and public relations - class A (class reference) 76 CIPAV paramedics - unique assessment 646 CARPIMKO veterinary - class 1 384,30 CARPV pharmacists - single contribution 488 CAVP General Agents for insurance-1 of gross commissions between 30 520 and 366 240 CAVAMAC

Amounts for 2007

Professional chapter annual dues 2007 Fund accountants and chartered accountants - class 1 - class 2 - class 3 - class 4 126 252 504 756 AWITH departmental officers, public officers and legal companies - class 1 (reference class) 168 CAVOM doctors - single contribution 628 CARMF dental surgeons - in respect of the failure permanent and death - in respect of temporary work incapacity 1,018 213 CARCD midwives - class A (class reference) 98 CARSF architectsChartered in architecture, engineers, technicians, surveyors, experts and advice, - class A (class reference) 76 CIPAV paramedics - single contribution 639 CARPIMKO

Amounts for 2006

Professional chapter annual assessment 2006 Fund accountants and comptables agréés - class A - class B - C-class - class D 180 300 420 540 AWITH departmental officers, public officers and legal companies - class 1 (reference class) 160 CAVOM doctors - single contribution 600 CARMF dental surgeons - in respect of the failure permanent and death - in respect of temporary work incapacity 994 208 CARCD midwives - class A (class reference) 96 CARSF architectsChartered in architecture, engineers, technicians, surveyors, experts and advice, - class A (class reference) 76 CIPAV paramedics - single contribution 628 CARPIMKO

Pension contributions

Basic retirement - amounts for 2010

Since January 1, 2004, the liberal professionals basic old-age insurance scheme is financed by a single proportional contribution determined as a percentage of non-salaried income. Income subject to contributions are divided into two tranches established by reference to the ceiling of social security, under each rate of assessment which is attached to:-8,6 on slice 1 (T1) income not exceeding 85 of the annual ceiling of social security in force on 1 January of the year in which the assessment is due (or 29 427 in 2010); 1.6 on the slice 2 (T2) revenues between 85 of the annual ceiling of social security and five times this limit (between 29 427 and 173 100 in 2010). In practice the maximum contribution for 2010 is set to 2 531 (8.6 29 427 x ) on T1, and 2 299 (1.6 x 173 100 -29 427 ) on T2, i.e. a maximum total contribution for 2010 amounting to 4 830.

The annual fee will not be less than the amount of the contributions due in respect of an income equal to 200 times the hourly Smic in force on 1 January of the year in question, or 8.6 x (8,86 x 200) 152 for 2010.

Supplementary pension - amounts for 2010

Professional chapter annual dues 2010 Fund

Accountants, Chartered Accountants and Auditors - class A

501 AWITH notaries - Section B, class 1 1 782,80 CRN departmental officers, forensic companies and public officers - class special 574 CAVOM doctors - the proportional contribution rate: 9.2 - ceiling: 113 000 CARMF dental surgeons and midwives - lump sum contribution - the proportional contribution rate: 9.95 - limits of the base of the proportional assessment: threshold: 34 620 ceiling: 173 100 2 232 CARCDSF physician assistants - lump sum contribution - the proportional contribution rate : 3 - Limits of the base of the proportional assessment: threshold: 25 246 ceiling: 126 446 1 104 CARPIMKO veterinary - appeal the assessment rate: 100 CARPV architects licensed in architecture, engineers, technicians, surveyors, experts and advice, artists-authors, teachers, professional sports, tourism and public relations - class 1 1 032 CIPAV pharmacists - class 3 6 720 CAVP Decree No. 2010-1253 October 21, 2010

Pension contributions - history

Basic retirement - amounts for 2009

Since January 1, 2004, the liberal professionals basic old-age insurance scheme is financed by a single proportional contribution determined as a percentage of non-salaried income. Income subject to contributions are divided into two tranches established by reference to the ceiling of social security, under each rate of assessment which is attached to:-8,6 on slice 1 (T1) income not exceeding 85 of the annual ceiling of social security in force on 1 January of the year in which the assessment is due (or 29 162 in 2009); 1.6 on the slice 2 (T2) revenues between 85 of the annual ceiling of social security and five times theceiling (29 162 and 171 540 in 2009). In practice the maximum contribution for 2009 is set at 2 508 (8.6 29 162 x ) on T1, and 2 278 (1.6 x 171 540 -29 162 ) on T2, i.e. a maximum total contribution for 2009 amounting to 4 786.

The annual fee will not be less than the amount of the contributions due in respect of an income equal to 200 times the hourly Smic in force on 1 January of the year in question, or 8.6 x (8.71 x 200) 150 for 2009.

Supplementary pension - amounts for 2009

Professional chapter annual dues 2009 Fund

Accountants, Chartered Accountants and Auditors - class A - class B - C-class

480 1 802 2 843 AWITH notaries - Section B, class 1 1 737,60 CNR departmental officers, forensic companies and public officers - class special 420 CAVOM doctors - the proportional contribution rate: 9.2 - ceiling: 400 113 CARMF dental surgeons - lump sum contribution - the proportional contribution rate: 9.90 - limits of the base of the proportional assessment: threshold: 34 308 ceiling: 171 540 2 208 CARCDSF physician assistants - lump sum contribution - the proportional contribution rate : 3 - Limits of the base of the proportional assessment: threshold: 25 246 ceiling: 119 113 1,024 CARPIMKO veterinary - appeal the assessment rate: 97 CARPV architects licensed in architecture, engineers, technicians, surveyors, experts and advice, artists-authors, teachers, professional sports, tourism and public relations - class 1 988 CIPAV pharmacists - class 1 4 720 CAVP General Agents for insurance-9 of the gross commissions between 32 659 and 391 908 CAVAMAC

Supplementary pension - amounts for 2008

Professional chapter annual dues 2008 Fund accountants, Chartered Accountants and Auditors - class 3 - class 4 1 697 2 262 AWITH notaries - Section B, class 1 1 675,60 CNR departmental officers, forensic companies and public officers - class special 394 CAVOM doctors - the proportional contribution rate: 9.1 - ceiling: 110 100 CARMF dental surgeons - lump sum contribution - the proportional contribution rate : 9,85 - Limits of the base of the proportional assessment: threshold: 33 276 ceiling: 166 380 2 160 CARCD physician assistants - lump sum contribution - the proportional contribution rate: 3 - limits of the base of the proportional assessment: threshold: 25 246 ceiling: 116 179 992 CARPIMKO veterinary - appeal the assessment rate: 96 CARPV architects licensed in architecture, engineers, technicians, surveyors, experts and advice, artists-authorsteachers, professional sports, tourism and public relations - class 1 924 CIPAV pharmacists - class 1 4 600 CAVP General Insurance Agents-9 of the gross commissions between 30 520 and 366 240 CAVAMAC

Basic retirement - amounts for 2007

Since January 1, 2004, the liberal professionals basic old-age insurance scheme is financed by a single proportional contribution determined as a percentage of non-salaried income. Income subject to contributions are divided into two tranches established by reference to the ceiling of social security, under each rate of assessment which is attached to:-8,6 on slice 1 (T1) income not exceeding 85 of the annual ceiling of social security in force on 1 January of the year in which the assessment is due (or 27 356 in 2007); 1.6 on the slice 2 (T2) revenues between 85 of the annual ceiling of social security and five times the ceiling (27 356 and 160 920 in 2007). In practice the maximum contribution for 2007 is set at 2 353 (8.6 27 356 x ) on T1, and 2 137 (1.6 x 160 920 -27 356 ) on T2, i.e. a maximum total contribution for 2007 amounting to 4 490. The annual fee will not be less than the amount of the contributions due in respect of an income equal to 200 times the hourly Smic in force on 1 January of the year in question, or 8.6 x (8.27 x 200) 142 for 2007.

Supplementary pension - amounts for 2007

Professional chapter annual dues 2007 Fund accountants, Chartered Accountants and Auditors - class 4 2 184 AWITH notaries - Section B, class 1 1 614,40 CNR departmental officers, forensic companies and public officers - class special 372 CAVOM doctors - the proportional contribution rate: 9 CARMF dental surgeons - lump sum contribution - the proportional contribution rate: 9.8 - the base of the proportional contribution limits : Threshold: 32 184 ceiling: 160 920 2 112 CARCD physician assistants - lump sum contribution - the proportional contribution rate: 3 - limits of the base of the proportional assessment: threshold: 25 246 ceiling: 108 846 912 CARPIMKO veterinary - appeal the assessment rate: 93 CARPV artists graphic designers and plastics and professors of music, musicians, authors and composers - class has 606 CREA architects licensed in architecture, engineers, technicians, surveyors, experts and advice, artists-authors falling outside article l. 382 - 1 of the Code of social security, teachers, professional sports, tourism and public relations - class 1 864 CIPAV

Basic retirement - amounts for 2006

Since January 1, 2004, the liberal professionals basic old-age insurance scheme is financed by a single proportional contribution determined as a percentage of non-salaried income. Income subject to contributions are divided into two tranches established by reference to the ceiling of social security, under each rate of assessment which is attached to:-8,6 on slice 1 (T1) income not exceeding 85 of the annual ceiling of social security in force on 1 January of the year in which the assessment is due (either 26 408 in 2006); 1.6 on the slice 2 (T2) revenues between 85 of the annual ceiling of social security and five times this limit (between 26 408 and 155 340 in 2006). In practice the maximum contribution for 2006 is set to 2 271 (8.6 26 408 x ) on T1, and 2 063 (1.6 x 155 340 -26 408 ) on T2, i.e. a maximum total assessment for 2006 amounting to 4 334. The annual fee will not be less than the amount of the contributions due in respect of an income equal to 200 times the hourly Smic in force on 1 January of the year in question, or 8.6 x (8.03 x 200) 138 for 2006.

Supplementary pension - amounts for 2006

Professional chapter annual assessment 2006 Fund accountants, Chartered Accountants and Auditors - class 4 2 083 AWITH notaries - Section B, class 1 1 550,80 CNR departmental officers, forensic companies and public officers - class special 354 CAVOM doctors - the proportional contribution rate: 9 CARMF dental surgeons - lump sum contribution - the proportional contribution rate: 9.7 - the base of the proportional contribution limits : Threshold: 31 068 ceiling: 155 340 2,040 CARCD physician assistants - lump sum contribution - the proportional contribution rate: 3 - limits of the base of the proportional assessment: threshold: 25 246 ceiling: 101 513 832 CARPIMKO veterinary - appeal the assessment rate: 90 CARPV artists graphic designers and plastics and professors of music, musicians, authors and composers - class has 570 CREA architects licensed in architecture, engineers, technicians, surveyors, experts and advice, artists-authors falling outside article l. 382 - 1 of the Code of social security, teachers, professional sports, tourism and public relations - class 1 808 CIPAV