diff --git a/openfisca_tunisia_pension/regimes/cnrps.py b/openfisca_tunisia_pension/regimes/cnrps.py
new file mode 100644
index 0000000..47cc34e
--- /dev/null
+++ b/openfisca_tunisia_pension/regimes/cnrps.py
@@ -0,0 +1,100 @@
+'''Régime de la Caisse nationale de retraite et de prévoyance sociale (CNRPS).'''
+
+
+from openfisca_core.model_api import *
+
+
+from openfisca_tunisia_pension.entities import Individu
+from openfisca_tunisia_pension.regimes.regime import AbstractRegimeEnAnnuites
+
+
+import functools
+from numpy import (
+    apply_along_axis,
+    logical_not as not_,
+    maximum as max_,
+    vstack,
+    )
+
+from openfisca_tunisia_pension.variables.helpers import mean_over_k_largest, pension_generique
+
+
+class RegimeCNRPS(AbstractRegimeEnAnnuites):
+    name = 'Régime des salariés non agricoles'
+    variable_prefix = 'cnrps'
+    parameters_prefix = 'cnrps'
+
+    class salaire_reference(Variable):
+        value_type = float
+        entity = Individu
+        label = 'Salaires de référence du régime de la CNRPS'
+        definition_period = YEAR
+
+        def formula(individu, period):
+            '''3 dernières rémunérations ou les 2 plus élevées sur demande.'''
+            n = 40
+            k = 2
+            mean_over_largest = functools.partial(mean_over_k_largest, k = k)
+            moyenne_2_salaires_plus_eleves = apply_along_axis(
+                mean_over_largest,
+                axis = 0,
+                arr = vstack([
+                    individu('regime_name_salaire_de_base', period = year)
+                    for year in range(period.start.year, period.start.year - n, -1)
+                    ]),
+                )
+            p = 3
+            moyenne_3_derniers_salaires = sum(
+                individu('regime_name_salaire_de_base', period = year)
+                for year in range(period.start.year, period.start.year - p, -1)
+                ) / p
+
+            salaire_refererence = max_(
+                moyenne_3_derniers_salaires,
+                moyenne_2_salaires_plus_eleves
+                )
+            return salaire_refererence
+
+    class pension(Variable):
+        value_type = float
+        entity = Individu
+        label = 'Pension des affiliés au régime des salariés non agricoles'
+        definition_period = YEAR
+
+        def formula(individu, period, parameters):
+            duree_assurance = individu('regime_name_duree_assurance', period = period)
+            salaire_reference = individu('regime_name_salaire_reference', period = period)
+            age = individu('age', period = period)
+
+            cnrps = parameters(period).retraite.regime_name
+            taux_annuite_base = cnrps.taux_annuite_base
+            taux_annuite_supplementaire = cnrps.taux_annuite_supplementaire
+            duree_stage = cnrps.stage_derog
+            age_eligible = cnrps.age_dep_anticip
+            periode_remplacement_base = cnrps.periode_remplacement_base
+            plaf_taux_pension = cnrps.plaf_taux_pension
+            smig = parameters(period).marche_travail.smig_48h
+
+            pension_min_sup = cnrps.pension_minimale.sup
+            pension_min_inf = cnrps.pension_minimale.inf
+
+            stage = duree_assurance > 4 * duree_stage
+            pension_minimale = (
+                stage * pension_min_sup + not_(stage) * pension_min_inf
+                )
+            montant = pension_generique(
+                duree_assurance,
+                salaire_reference,
+                taux_annuite_base,
+                taux_annuite_supplementaire,
+                duree_stage,
+                age_eligible,
+                periode_remplacement_base,
+                plaf_taux_pension,
+                )
+            # eligibilite
+            eligibilite_age = age > age_eligible
+            eligibilite = stage * eligibilite_age * (salaire_reference > 0)
+            # plafonnement
+            montant_pension_percu = max_(montant, pension_minimale * smig)
+            return eligibilite * montant_pension_percu
diff --git a/openfisca_tunisia_pension/variables/cnrps.py b/openfisca_tunisia_pension/variables/cnrps.py
deleted file mode 100644
index dec0cc0..0000000
--- a/openfisca_tunisia_pension/variables/cnrps.py
+++ /dev/null
@@ -1,78 +0,0 @@
-import functools
-from numpy import (
-    apply_along_axis,
-    logical_not as not_,
-    maximum as max_,
-    vstack,
-    )
-
-from openfisca_core.model_api import *
-from openfisca_tunisia_pension.entities import Individu
-from openfisca_tunisia_pension.variables.helpers import mean_over_k_largest, pension_generique
-
-
-class cnrps_salaire_reference(Variable):
-    value_type = float
-    entity = Individu
-    label = 'Salaire de référence de la CNRPS'
-    definition_period = YEAR
-
-    def formula(individu, period):
-        # TODO: gérer le nombre d'année n
-        # TODO: plafonner les salaires à 6 fois le smig de l'année d'encaissement
-        n = 10
-        mean_over_largest = functools.partial(mean_over_k_largest, k = n)
-        salaire_refererence = apply_along_axis(
-            mean_over_largest,
-            axis = 0,
-            arr = vstack([
-                individu('salaire', period = year)
-                for year in range(period.start.year, period.start.year - n, -1)
-                ]),
-            )
-        return salaire_refererence
-
-
-class cnrps_pension(Variable):
-    value_type = float
-    entity = Individu
-    label = 'Pension des affiliés au régime des salariés non agricoles'
-    definition_period = YEAR
-
-    def formula(individu, period, parameters):
-        duree_assurance = individu('duree_assurance', period = period)
-        salaire_reference = individu('rsna_salaire_reference', period = period)
-        age = individu('age', period = period)
-
-        rsna = parameters(period).retraite.rsna
-        taux_annuite_base = rsna.taux_annuite_base
-        taux_annuite_supplementaire = rsna.taux_annuite_supplementaire
-        duree_stage = rsna.stage_derog
-        age_eligible = rsna.age_dep_anticip
-        periode_remplacement_base = rsna.periode_remplacement_base
-        plaf_taux_pension = rsna.plaf_taux_pension
-        smig = parameters(period).marche_travail.smig_48h
-
-        pension_min_sup = rsna.pension_minimale.sup
-        pension_min_inf = rsna.pension_minimale.inf
-
-        stage = duree_assurance > 4 * duree_stage
-        pension_minimale = (
-            stage * pension_min_sup + not_(stage) * pension_min_inf
-            )
-        montant = pension_generique(
-            duree_assurance,
-            salaire_reference,
-            taux_annuite_base,
-            taux_annuite_supplementaire,
-            duree_stage,
-            age_eligible,
-            periode_remplacement_base,
-            plaf_taux_pension,
-            )
-        # eligibilite
-        eligibilite_age = age > age_eligible
-        eligibilite = stage * eligibilite_age * (salaire_reference > 0)
-        # plafonnement
-        montant_pension_percu = max_(montant, pension_minimale * smig)
-        return eligibilite * montant_pension_percu