Social protection

Cumulation of employment and retirement: introduction of a new pension

Publié le 29 août 2023 - Mise à jour le 27 septembre 2023 - Directorate for Legal and Administrative Information (Prime Minister)

At 1er in september 2023, retirees who continue to work will be able to receive a second retirement pension calculated solely on the basis of the periods contributed. The receipt of this pension meets various conditions thatEnterprise.Service.Public.fr clarifies.

In order to help pensioners with a minimum pension, it will now be possible for those receiving both a retirement pension and occupational income to benefit from supplementary pension rights on the activity pursued.

First of all, in order to be able to accumulate a retirement pension and professional income, it is necessary to:

  • have reached the statutory retirement age;
  • have liquidated all basic and supplementary pensions;
  • be able to demonstrate a full career or have reached the age of full employment (67 years).

Please note

The self-employed and the liberal professions are not affected by the waiting period to resume their activity, unlike employees returning to work with their last employer (6 months after the payment of the old-age pension).

Calculation of this second pension

For the purposes of calculating this new pension, the periods contributed by the insured person in respect of his occupational activity from 1er January 2023.

This pension benefits from the full rate, i.e. its amount will not be reduced pitch based on the number of missing pension insurance quarters. However, it will not give rise to any surcharge, supplement or accessory.

The decree of 10 August 2023 adds that for self-employed workers, the salary used as the basis for calculating this new pension is the annual income for the year in which this second pension takes effect.

It shall be calculated, liquidated and paid in the same way as the first retirement pension.

Please note

The pensioner must apply to his or her regional pension insurance fund through a form to be sent by post.

Pension ceiling

The amount of this new pension may not exceed 5 % of the annual amount of the social security ceiling. For the year 2023, this ceiling is therefore set at €2,199.60 gross per year (183,30 € gross per month).

Please note

This ceiling does not include supplementary schemes.

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