Accountant for psychologists

The need for an accountant for psychologists arises when private practice no longer fits a simple model. Office consultations, teleconsultation, workshops, supervision groups, continuing education activity or secondary income streams can all coexist — and the accounting job is to keep the core practice financially readable without letting complexity drive avoidable costs.

For a psychologist in private practice, good accounting is not only about filing Form 2035. It should separate revenue streams clearly, track office and digital-tool costs consistently and help you see whether mixed activity is supporting the main practice or gradually eroding its margin.

Psychologists in private practice in France are taxed under the BNC regime (bénéfices non commerciaux) and file Form 2035. The taxable income is the difference between receipts and deductible expenses.

Key deductible costs for a psychologist include: office rent, or the pro-rated home-office deduction if consulting from home; booking software and teleconsultation platform subscriptions; professional supervision costs when directly tied to professional competence; continuing education (EMDR, TCC, systemic therapy training, congress fees); professional liability insurance (RCP); professional books and journals; and telephone and internet for professional use.

The micro-BNC regime (flat 34% deduction) applies up to 83,600€ of receipts. Below that threshold, the choice between micro-BNC and real BNC depends on whether actual costs exceed 34% of revenue. For most psychologists with an office, real BNC is usually more advantageous.

Psychologists in private practice are affiliated to CIPAV (Caisse Interprofessionnelle de Prévoyance et d'Assurance Vieillesse) for basic retirement, rather than the medical pension funds. CIPAV contributions are income-based and adjusted with a two-year lag. Without monthly provisioning, the year-two regularization can represent a significant unexpected cash call.

URSSAF also calls contributions on BNC income for health insurance and family contributions. The combined social charge rate for a psychologist on real BNC typically runs between 22% and 26% of net income.

When considering a change of structure — shared office, employment by a health center, creation of a SCP — the social charge impact shifts materially and should be modeled before any decision is made.

Since 2022, the Mon Psy device allows psychologists to be reimbursed by the CPAM for sessions prescribed by a general practitioner. The accounting treatment of these reimbursements is distinct: they are CPAM receipts, not direct patient payments, and need to be tracked separately to reconcile the billing register with the bank account.

For psychologists who participate in Mon Psy, the session volume, reimbursement timing and patient co-payments should all be tracked. Gaps between billed sessions and received payments are a common source of cash flow confusion.

Psychologists who provide peer supervision, run therapy groups, deliver corporate workshops or teach continuing education courses may receive income from several different sources. While all BNC income is usually consolidated on Form 2035, the tracking should be separated so that the core consultation business stays readable.

If workshop or training income becomes significant, or if employment income is combined with liberal practice income, the right reporting structure changes. At a certain scale it may also trigger a review of whether BNC is still the right regime, or whether a company structure makes more sense for the non-clinical activity.

Psychologists sharing premises — through a cabinet partagé, a shared practice agreement or an SCM — need clean accounting of shared costs. The typical shared items are rent, reception, consumables and sometimes equipment. Each practitioner's share must be documented and deducted correctly on their own Form 2035.

If you are subletting part of your office to another practitioner, the sublet income is also taxable on your return and must be tracked as a separate receipt stream.

Consultation revenue and mixed activity#

Many psychologists combine several work formats. That does not always require a different structure, but it does require cleaner accounting if you want a reliable reading of income and margin.

Office costs, teleconsultation and digital tools#

Office rent, booking software, video tools, subscriptions and training can weigh heavily on real income. They need a stable treatment and proper support documents.

Cash flow and real available income#

The accounting result is not enough on its own. The practical question is what remains after costs, social charges and reinvestment in the practice.

• cleaner tracking by revenue stream;
• better visibility on office and software costs;
• a more realistic reading of cash and take-home income;
• a framework for mixed activities without confusion;
• a roadmap if the practice is becoming more structured.