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France·Service Public

France resets pension top-up rules by age from 2027

Retirees returning to work after 1 January 2027 face three age bands: full deduction below legal age, a €7,000 earnings allowance with 50% clawback to age 67, then uncapped combining with new pension rights.

By Taxxa AI Oy · Published 11 September 2026

Payroll & Labour

The loi de financement de la Sécurité sociale pour 2026 (Loi n° 2025-1403 du 30 décembre 2025, article 102)Service Public changes the cumul emploi-retraite for people retiring from 1 January 2027Service Public, as explained in a Service Public news item published on 22 May 2026. From 2027 the device will be modified: there will be no more distinction between full and capped combiningService Public, and only age will be taken into accountService Public.

A retiree who was admitted to retirement before the minimum legal age and who resumes or continues a professional activity will have professional-activity income, together with replacement income such as daily sickness benefits (indemnités journalières de maladie), deducted in full from the retirement pension, from the first euro.Service Public

A retiree admitted to retirement between the minimum legal age and 67, the age of the automatic full rate, who resumes or continues an activity, may combine retirement pensions with activity and replacement income until age 67 provided that income does not exceed 7 000 € gross per year.Service Public Where annual activity and replacement income exceeds 7 000 € gross, the retirement pensions are reduced by an amount equal to 50 % of the excess.Service Public The implementing decree for article 102 of the LFSS for 2026, expected to set the amount at 7 000 €, has not yet been published.

A retiree admitted to retirement from age 67 who resumes or continues an activity may combine retirement pensions with activity and replacement income in full, with no cap.Service Public Contributions paid in that activity can create new retirement rights.Service Public

The new rules apply to people retiring from 1 January 2027.Service Public The Assurance retraite's current guide for private-sector employees confirms that the 2026 financing law changes the combining conditions from that date and that its page will be updated then; today, resumed activity under capped combining opens no new pension rights, while since 1 January 2023 activity under full combining can build new rights with the relevant basic and complementary (Agirc-Arrco) funds.

Legal basis: Loi n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026, article 102; the operative age bands, threshold and reduction rule are those stated in the Service Public news item of 22 May 2026.

If you retire from 1 January 2027 and plan to keep working, check your age band: below legal age every euro of activity income is deducted from the pension; between legal age and 67 keep that income within €7,000 gross a year; from 67 combining is uncapped.

Sources

  1. De nouvelles règles pour le cumul emploi-retraite à partir de 2027
  2. Cumul emploi-retraite du salarié

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