Dispensary pharmacistsSignificant disparities depending on license held

Anne Pla, Drees et Corentin Trevien, Insee

The average declared income of non-employee licensed pharmacists in 2014 varied by as much as 100%, depending on the taxation to which their establishment was subject: 121,400 euros in individual entrepreneurs, 116,800 euros in companies subject to earnings tax, and 59,400 in companies subject to corporate tax, a category more and more frequently chosen by pharmacists. In the third category, however, income earned goes solely toward compensating the pharmacist for work executed, whereas in the first two, it also contributes to building business assets. Once these differences in accounting rules due to taxation scheme are cancelled out, the gaps between categories become relatively small.

Within a given legal and taxation regime, compensation earned by pharmacists increases with the establishment's income and is higher on average in the departments of northern France than in those in the South. It also varies depending on the age and gender of the licence-holder: specifically, it is lower in women than in men. After a notable increase in 2010 and 2011, in a recovery from the 2008-2009 crisis, licensed pharmacists’ income showed a less significant improvement on average between 2012 and 2014, even decreasing in half of pharmacists between 2013 and 2014.

The income earned by assistant pharmacists, who are salaried pharmacists, is markedly lower than that of licensed pharmacists, and vary far less from one establishment to the next.

Insee Première N° 1676
No 1676
Paru le : 28/11/2017