Key Benefits:
Minister of Labour, Social Relations and Solidarity,
Considering the social security code, including articles L. 641-5 and L. 644-1;
In view of the amended Decree No. 50-28 of 6 January 1950 on the supplementary old age insurance scheme for dental surgeons;
Considering the deliberations of the CARCD Board of Directors on 4 February 2005 and 1 June 2007;
In light of the advice of the Board of Directors of the National Pension Insurance Fund for the Professionals of 24 March 2005 and 28 June 2007,
Stop it!
Approved, as annexed to this Order, the statutes of the Complementary Plan of the Autonomous Retirement Fund for Surgeons-dentists.
The order of January 6, 1955 approving the regulations of the professional section of the dental surgeons relating to the complementary old age insurance scheme of the dental surgeons is repealed with the exception of section 18 of the statutes relating to the supplementary old age insurance scheme.
The Director of Social Security is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
1. Conditions for opening rights
Article 18
The opening of the right to retirement is granted, under the conditions set out in the following articles of these statutes, to the surgeon-dentist who justifies having exercised and cotized as a Liberal for at least one year in this regime.
Article 19
The allowance is liquidated upon request of the interested party.
The liquidation shall be effected only if the practitioner is up-to-date with his or her contributions, either that he or she has actually paid them or that he or she has been regularly exempted, during all years of professional exercise or voluntary contributions between July 1, 1949 (or the date of his or her first installation if it is later) and the date of retirement.
Rule 20
The liquidation of the pension shall be effected:
I. - Under the general conditions of the opening of the law:
(a) Full rate without application of minoration coefficients:
- from 65 years old;
- from 60 years for members:
- recognized with incapacity for the exercise of the profession duly recognized in the manner provided for in Article 22;
- holders of the card of major war invalids referred to in articles L. 36 and L. 37 of the Code of Military Disability Pensions and War Victims;
- holders of the old deported card, former internee of the Resistance or former political internee referred to in Article L. 643-2 of the Social Security Code.
(b) With application of a lowering coefficient, depending on the age at which the pension takes effect for insured persons between 60 and 65 years of age, under the following conditions:
- 25% for retirement in the 61st year;
- 20% for retirement in the 62nd year;
- 15% for retirement in the 63rd year;
- 10% for retirement in the 64th year;
- 5% for retirement in the 65th year.
The pension allowance rate is final.
II. - In the special conditions of the opening of the law:
Benefit from the possibility of early departure between 60 and less than 65 years without the application of the lowering rate provided for in b of I:
(a) Former prisoners of war and ex-combatants who meet the age and service conditions set out in Act No. 73-1051 of 21 November 1973, in accordance with the terms set out in articles L. 643-4 d and D. 351-2 of the Social Security Code.
(b) Members of the dental surgeons who have raised one or more children for at least nine years prior to their 16th birthday, at their effective charge or spouse:
- from 64 years for a child;
- from 63 years for two children;
- from 62 years for three children;
- from 61 years for four children;
- from 60 for five or more children.
III. - The early liquidation of retirement under I and II shall be entitled to redeem items under the conditions set out in Articles 31 to 33 of these Regulations.
Article 21
The provisions of Article 20 are exclusive to each other.
Article 22
Inability to work is assessed by determining whether, on the date of application or on a later date, the applicant, in the light of his or her age, state of health, physical and mental abilities, abilities or vocational training, is no longer in a position to engage in professional activity.
Requests for recognition of incapacity are reviewed in accordance with the procedure provided for in the existing regulatory and statutory provisions.
Article 23
The amount of the supplementary pension is increased by 10 per cent for allocatories with at least three children.
Children who have been raised by the recipient and their effective dependants or their spouses for at least nine years before their sixteenth birthday are also considered to be entitled to the above-mentioned increase.
Article 24
The liquidation of the supplementary pension is subject to the termination of the professional year.
This cessation is noted:
- by an attestation that will be provided to the member on his request by the departmental board of order of the place of the last fiscal year. This certificate will mention the dates of the start-up and end-of-service liberal practice in which the exercise took place;
- and a statement on honour:
- waiver of any professional exercise for members who already have a disability pension;
- termination of the Liberal fiscal year for non-disabled members of disability-related benefits.
Rule 25
The payment of the supplementary pension is suspended for any allocator who resumes the exercise of the profession of surgeon-dentist.
Any breach of this requirement results in the return of unduly collected benefits.
2. Calculation of rights
(a) General conditions
Rule 26
The value of the delivery point is set annually by decree on the proposal of the board of directors.
The amount of the supplementary pension is equal to the proceeds of the number of contribution points acquired at the time of liquidation by the value of the benefit point. The amount determined shall be applied, if any, the coefficients of minoration and increase referred to in Articles 20 and 23 of these Regulations.
(b) Points allocated free of charge
Rule 27
The surgeon-dentist who is a recipient of a disability pension from the Autonomous Surgeon-Dentists Retirement Fund is assigned annually a number of points determined and covered by the disability-deceas scheme.
(c) Purchase
Rule 28
Members who have received exemptions from contributions referred to in Article 11 may redeem, at their request, from the sixth calendar year of affiliation and before the fifteenth calendar year of affiliation, all or part of the unpaid lump sum points.
The payment may be made to a maximum of five payments, the date of the last payment that may not be after the fifteenth calendar year of affiliation.
These redemptions are made at the rate of the contribution point of the year in which the regulation intervenes.
Rule 29
The adhering surgeon-dentist who has benefited from the provisions of Article 12 of these Regulations may redeem 6 or 12 points per year exempted. The number of points redeemed for each given year must be identical.
Their redemption is carried out in one time:
- before the sixth calendar year of activity following the completion of this exemption. In case of new maternity before the sixth year, the redemption may be postponed by the same period after the last exemption. The price of the point of redemption is the price of the point of contribution of the year in which the regulation will intervene;
- either the liquidation of the retirement or the pre-retirement of the interest. The purchase price of the point is the purchase price for liquidation.
Rule 30
Members who have benefited from the reduction of contributions referred to in section 15 in the case of termination may redeem the periods that have been exempted.
This redemption is made in a single payment no later than the sixth calendar year following termination, at the cost of the contribution point of the year in which the regulation is made.
Rule 31
A surgeon-dentist may redeem the points for calendar years passed under the flags, except for years of voluntary commitment beyond the legal period, up to a maximum of 12 points per year and subject to the fact that he or she has been graduated or in school before incorporation and that this period has not been validated in another mandatory supplementary pension scheme.
The price of the point is the purchase price for liquidation.
Rule 32
Memberships previously registered in the 1986 Statutes, in the former classes I or II, and whose number of liquidation points is less than 480 or 720, respectively, may at the time of liquidation, redeem contribution points to obtain a pension or pre-retirement calculated on the basis of 720 points.
Also benefiting from this arrangement the surgeon-dentists in exercise at the entry into force of this amendment of the statutes, who have had until 1986 the possibility of making redemptions phased under Decree No. 67-28 of 6 January 1967 and the order of 10 January 1967.
For members who have contributed successively in two different classes and who have benefited from a phased redemption calculated on the pro rata of the respective duration of the contributions in each class, the addition of points redeemable to the liquidation is, taking into account the points already acquired, calculated at a maximum of 720 points.
The price of the point is the purchase price for liquidation.
Rule 33
The redemption price from the point to the liquidation is fixed annually by the board of directors. It cannot be less than twenty times the service value of the current year's point of service.
It is set for a redemption at 65 years.
For liquidation during:
- the 61st year, the amount of the redemption is increased by 25 per cent;
- the 62nd year, the amount of the redemption is increased by 20%;
- 63rd year, the amount of the redemption is increased by 15%;
- the 64th year, the amount of the redemption is increased by 10%;
- the 65th year, the amount of the redemption is increased by 5%;
- the 66th year, the amount of the redemption is at a normal rate;
- the 67th year, the amount of the redemption is reduced by 5%;
- the 68th year, the amount of the redemption is reduced by 10%;
- the 69th year, the amount of the redemption is reduced by 15%;
- the 70th year, the amount of the redemption is reduced by 20%;
- from the 71st year, the amount of the redemption is reduced by 25%.
The above increases shall apply only to the liquidated allowances under the conditions set out in b of I of Article 20.
(a) General conditions for the opening of rights
Rule 34
A right to retirement is granted to the spouses of surgeon-dentist, non-dentist surgeons, affiliated before January 1, 1967, and beneficiaries of the former section 11 of the Order of August 18, 1955.
Rule 35
The liquidation of the retirement pension is obtained at full rate, without the application of lowering factors, at 65 years of age or from 60 years of age in the event of incapacity to work.
For an early retirement period between 60 and 65 years of age, the liquidation of the Surgeon's spouse's pension is subject to the liquidation of the holder's pension when his or her rights have not been liquidated. Otherwise, the non-surgeoning spouse may request the liquidation of his or her advance rights under the conditions set out in section 20.
(b) Calculation of rights
Rule 36
Contributions paid by dental surgeons to obtain a pension for their spouse under former section 11 of the Order of 18 August 1955 are entitled to liquidation to a number of points proportional to the amount of contributions paid, within 240 points for Class I and 360 points for Class II.
Rule 37
The rights acquired under these provisions are not reversible.
In the event of a divorce, prior to the liquidation of the spouse's pension, the rights fixed on the date of divorce remain granted to the divorced spouse until the liquidation occurs, without benefiting from the redemption arrangements.
(c) Purchase
Rule 38
The benefit of the redemption device is open to the spouses of the dental surgeons referred to in this title, whose number of points to the liquidation is less than the limits set out in each class set out in section 36.
The redemption of points must allow them to obtain a maximum retirement of 240 points in the former Class I and 360 points in the former Class II, provided that the licensee has contributed to its spouse, either since the year of their marriage or since the beginning of its registration in the pension plan. If this condition fails, the spouse's pension may only be partial and determined by the product of the maximum pension of the class chosen by the report:
Number of years of spouse contributions
Number of years of contributions for the licensee
The amount of redemption for the winding-up of the pension is based on the age of the beneficiary under section 33.
(a) General conditions for the opening of rights
Rule 39
The surviving spouse of a dental surgeon who, at the time of his death, was allocatary or met the requirements for the opening of a pension entitlement shall be at 65 years of age or 60 years of age in the event of incapacity for work, a reversion of the supplementary plan.
The surviving spouse may, from the age of 60, request the liquidation of his or her advance reversion pension in accordance with the provisions of Article 20 of these Regulations.
Rule 40
Reversion pension is granted to the surviving spouse only if the date of marriage preceded by at least two years of death. However, no condition of marriage will be required if there is a child from the marriage or, subject to the approval of the board of directors, if the death is caused by a sudden and unpredictable act.
Reversion pension is abolished in the event of remarry.
Rule 41
The former divorced non-remarried spouse is assimilated to a surviving spouse for the purposes of sections 39 and 40.
Rule 42
When a surviving spouse and one or more divorced, unremarried spouses who meet the conditions for the opening of the rights referred to in section 40, the reversion pension is shared between them.
The share of each beneficiary is calculated on the prorated basis of the respective duration of each marriage. This duration is calculated from date to date.
Rule 43
When the surviving spouse and the previous divorced unmarried spouse(s) do not all meet the conditions for the award of the reversion pension on the same date, the shares due to them are determined on the basis of the liquidation of the rights of the first to which the request is made. These shares are then liquidated as the parties justify that they meet the allocation conditions.
Rule 44
The remarried surviving spouse or former divorced spouse recovers his or her right to reversion in the event of a new widowhood or divorce, if he or she is not likely to receive any right of reversion from the head of his or her last spouse, provided that the right is not open to another spouse.
Rule 45
When a dental surgeon affiliated to the Autonomous Surgeon Surgeon Retirement Fund has disappeared from his home for more than a year, his or her spouse may apply provisionally to a reversion pension under and under the conditions of this plan, as determined by the statutory and regulatory provisions of the Social Security Code for the basic scheme of the old age allowance.
These rights, provisionally, cease to be served when the death of the dental surgeon is officially established or when the absence has been declared in force judgment.
The final rights are then liquidated.
Rule 46
A surviving spouse who is a beneficiary of a pension under the remarried disability plan and who loses his or her right to a reversion pension may apply for reimbursement of the amounts that have been deducted, as a contribution, on the payment of his or her disability-related benefit, after the death of his or her spouse, and until the remarried. These contributions will be refunded at the rate of the contribution point during the refund year.
Rule 47
Where, on the date of death, the surgeon-dentist is liable for contributions to the supplementary plan, and/or delay increases, the allowance referred to in this title may only be payable on the condition that the eligible persons pay the full amount owing.
After payment of the sums due, the entry into enjoyment of the allowance is fixed on the first day of the calendar quarter following the termination of the debt.
(b) Amount of allowance
Rule 48
The surviving spouse of the retired dental surgeon is entitled to a reversion pension equal to 60% of the supplementary pension paid to the dental surgeon under the conditions set out in sections 18 to 25 of these Regulations.
Rule 49
The 10% bonus for high dependants, referred to in section 23, applies to reversion pensions paid to the surviving spouse and former divorced unmarried spouses, if they meet the requirements of that section.
(c) Purchase
Rule 50
Surviving spouses of deceased dental surgeons may make a maximum of 60% of the points to which their spouse could have claimed under the conditions set out in sections 28 to 33 of these Regulations.
Rule 51
Voluntary affiliates may be:
1. Members of French nationality exercising the activity of a surgeon-dentist on a liberal basis and residing outside French territory.
2. The members who in the last place exercised the activity of a surgeon-dentist in a liberal capacity, who cannot claim old age benefits, and who do not exercise any professional activity that could be linked to a social security regime.
3. Members under the age of 65 who last worked as a professional surgeon in a liberal manner and who benefited from the benefits of the basic regime of liberal professions other than that of incapacity.
Rule 52
The contribution paid by the member is payable under the same conditions as the contribution paid by the dental surgeon as a compulsory contribution.
Rule 53
The affiliates referred to in section 51 shall contribute for 12 points.
Rule 54
Payment of the allowances is made quarterly and in term expired, starting on the first day of the calendar quarter that follows the date of application for the liquidation of the pension until the last day of the calendar quarter in which the death of the allotted party occurs.
Rule 55
The amendments to these Regulations are governed by the terms and conditions of operation set out in the General Regulations of the Independent Surgeon Surgeon Surgeon Retirement Fund.
Rule 56
The Social Action Fund established by the Autonomous Retirement Fund for Surgeons-dentists is partially funded by this plan in accordance with the provisions of this fund.
A N N E X E
Article 1
It is established in accordance with Article 14 of Act No. 48-101 of 17 January 1948 a complementary old-age insurance scheme within the self-retirement fund of dental surgeons.
It is obligatory to be affiliated with the supplementary old-age insurance scheme, under the conditions set out in amended Decree No. 50-28 of 6 January 1950, any surgeon-dentist who is obligatoryly subject to the basic old-age allowance scheme of the dental surgeons, pursuant to Book VI, Title IV, of the Social Security Code.
Article 2
This plan is based, after deferral of management fees, on the distribution of assessed contributions received. The surplus will, if any, accumulate the reserve funds required for the security of the plan.
PART I
AFFILIATION AND COTISATION
1. Affiliation and radiation
Article 3
A dental surgeon who begins or ceases his or her liberal activity is required to report it to the Senior Surgeon Pension Fund within 30 days of the commencement or termination of his or her liberal activity.
Affiliation or radiation takes effect on the first day of the calendar quarter following the start or end of the professional activity.
2. Contributions
Requirement - Terms of payment
Article 4
A surgeon-dentist who practises in a liberal capacity, even incidentally, is required to pay the contribution of the supplementary old-age insurance plan, in accordance with the provisions of Decree No. 50-28 of 6 January amended l950.
Article 5
The contribution called annually corresponds to the acquisition:
- a flat base of 6 retirement points;
- in addition to a variable number of points or fraction of pension points resulting from a proportional contribution determined as a percentage of the non-employed professional income of the dental surgeon as defined in the second paragraph of Article L. 131-6 of the Social Security Code. The base of the calculation of this proportional contribution is equal to the non-employed professional income derived from the liberal activity of the foreman surgeon-dentist of the last year that includes between once and five times the ceiling provided for in Article L. 241-3 of the Social Security Code.
The acquisition value of the pension point and the rate of the proportional contribution are set annually by order on the proposal of the board of directors. This proposal is based on the financial balance of the plan.
The number of points acquired under the proportional contribution is determined by the ratio of the proportional contribution to the value of the contribution point.
Article 6
A dental surgeon who contributes to his spouse not subject to a basic plan under former section 11 of the Order of August 18, 1955, shall pay the assessment set out in section 5 to which an additional 6 or 9 points of pension shall be added, as he or she contributed in classes I or II in accordance with the provisions of the former statutes.
Article 7
Up to the age of 65, the contribution is mandatory for members who exercise their professional activity.
Beyond this age, and in the event of continuation or resumption of activity, the contribution becomes optional.
Members who cease their work before the age of 65 without liquidating their retirement may optionally contribute under the conditions set out in sections 51 to 53 of the statutes.
Article 8
The contribution is payable annually and in advance. It is payable each year either in one time before May 31 of the year for which the contributions are called, or in two equal terms due before March 31 for the first term and before September 15 for the second term, or by automatic debits to the deadlines set by the Board of Directors.
Article 9
Members may, in the event of force majeure, make a request for payment time.
The commission of special cases is competent to decide on this application with or without application of the delay increases referred to in the first paragraph of Article 10.
Article 10
The non-payments to the due dates set out in section 8 of these Regulations shall result in the application of delay increases calculated in accordance with the NAVPL statutes.
Members may make with supporting evidence a graceful request for a reduction or deletion of the increase under the first paragraph of this article. This request is admissible only after payment of all of the contributions that have resulted in the application of the said increase.
The friendly appeal board is competent to decide on this application.
3. Expenses - Discounts - Exemptions
(a) Expenditure
Article 11
New members may, upon written request, be exempted from lump-sum and proportional contributions during the first two calendar years of their fiscal year and lump-sum contributions for the following three calendar years.
Exemptions from contributions to new affiliates may be redeemed under the conditions set out in section 28 of these Regulations.
Article 12
In the event of a maternity, the adhering surgeon-dentist may, upon written request, be exempted from all the supplementary plan contributions due under the calendar year in which the childbirth occurred and the following calendar year.
These exemptions are granted upon presentation of evidence.
Maternity contribution exemptions may be redeemed under the conditions set out in section 29.
Article 13
Members who are unable to work or in a situation of unreasonable injury may apply to the commission of special cases a partial or total exemption from contributions due under the supplementary plan.
Article 14
Surgeons-dentists who are recognized with an inability to practise their profession according to the procedure provided for in the regulations of the National Pension Insurance Fund for Professionals, i.e. for a continuous period of more than six months, or for a total cumulative period of more than six months in the same calendar year, are exempted from the payment of annual contributions upon request.
When the incapacity period for a continuous period of more than six months spans two calendar years, the exempt contribution is that of the second year.
The applicant will have to send his request to the credit union by registered letter, with a request for a notice of receipt, no later than before the third month after the end of the six-month period, which is entitled to such exemption, together with medical or other justifications.
(b) Reductions
Article 15
By derogation from section 8, members who reaffiliate, cease their activity or reach their 65th anniversary may, on request, receive a reduction in their assessed contributions on a prorated basis in the number of quarters exercised. The request for a reduction must be sent to the credit union:
- before the third month after the date of termination;
- no later than the last day of the calendar quarter in which the effect of the termination or the 65th anniversary occurs.
The quarters that have been exempted in the case of a termination may be redeemed under the conditions set out in section 30.
Article 16
Members whose non-employed employment income defined in Article 5 is less than the limit set out in Article L. 24l-3 of the Social Security Code may, upon written request, benefit from a reduction in the flat base of assessment, without prejudice to the possibility of additional exemptions or exemptions that may be sought from the commission of special cases.
The reduction factor applied to the amount of the flat base is equal to the ratio of non-earmarked professional income to the social security ceiling.
Article 17
The partial exemptions or reductions referred to in articles 11 to 16, respectively, result in the removal or reduction of the corresponding rights.
Done in Paris, October 1, 2007.
For the Minister and by delegation:
Deputy Director of Pensions and Institutions
of supplementary social protection,
F. The Morvan
