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FranceLégifrance

Farm top-up pension point rises to €0.3954 for 2026

Farmers' compulsory top-up pension point rises to €0.3954 for 2026, up from €0.3919: 1,000 points now pay €395.40 a year.

By Taxxa AI OyPublished 10 October 2026

Payroll & Labour

Article D732-166 of the Code rural et de la pêche maritime now values each point of compulsory supplementary retirement (retraite complémentaire obligatoire, RCO) for non-salaried agricultural workers at 0.3954 euros for 2026Legifrance, replacing 0.3919 euros for 2025Legifrance. The change, made by décret n° 2026-931 of 6 October 2026Legifrance which amends article D732-166Legifrance, is a single-line substitution: the rest of the article is untouched. At the new value, 1,000 points correspond to 395.40 euros and 5,000 points to 1,977 euros for 2026, against 391.90 and 1,959.50 euros at the 2025 value.

The two values differ by 0.0035 euros per point. Article R732-164-2 of the same code caps annual movements in service values at 1% under the régime's three-year plan; the code states the values and separately states the cap.

The service value also feeds the complément différentiel de points de RCO, the top-up for farm managers with long careers whose pensions sit below the reference level. Its article D732-166-4 formula subtracts N x vpRCO — the number of RCO points times the service value for the year due — from a SMIC-based target, and article D732-166-6 converts the resulting euro top-up back into RCO points by dividing it by the article D732-166 service value for the year due, rounding to the nearest whole point with halves up. The 2026 service value therefore serves both as the subtrahend multiplier in the top-up formula and as the divisor in the conversion.

MSA pension administrators apply the new value to calculations for 2026Legifrance and to complément différentiel conversions for that yearLegifrance. The point value is the one mentioned at article L732-60; the RCO scheme itself is the compulsory supplementary old-age insurance scheme of article L732-56.

Legal basis: article D732-166 of the Code rural et de la pêche maritime as amended by décret n° 2026-931 du 6 octobre 2026 fixant la valeur de service du point de retraite dans le régime de retraite complémentaire obligatoire des non-salariés agricoles.

Revalue 2026 RCO pensions and complément différentiel conversions at 0.3954 euros per point.

Sources