Local-office pension credit starts for 2027 retirements

Décret n° 2026-948 du 12 octobre 2026Legifrance sets the application rules for the majoration de durée d'assurance for holding local officeLegifrance under article L. 161-21-2 of the Code de la sécurité socialeLegifrance: one quarter is credited for holding, for a full term, one of the listed executive offices — mayor, président de délégation spéciale, adjoint au maire or acting deputy; president or vice-president of a departmental or regional council; president or vice-president of an EPCI à fiscalité propre, of the Lyon métropole, or of the Corsican, Guyanese, Martinican or Mahoran assemblies; president or member of the Corsican or Martinican executive councils; or a delegated councillor of those bodiesLegifrance — capped at three quartersLegifrance per personLegifrance, with delegated functions excluded where the elected official also holds a parliamentary mandate, and the multi-scheme allocation settled by décret en Conseil d'Etat.

The decree's new article R. 161-17-1 of the Code de la sécurité sociale carries the operating rules, and the same day's consequential amendments extend the credit into each special regime. In the Code des pensions civiles et militaires de retraite, article R. 26 bis now counts the L. 161-21-2 credit among the majorations that can lift a calendar year above four quarters alongside the L. 12 bis and L. 12 ter bonuses, the L. 173-1-5 volunteer-firefighter credit and the 2003 reform's article 78. In the mariners' pension code, each credited quarter counts as ninety days of service where the L. 161-21-2 or L. 173-1-5 credit is awarded through the transport-code regime of article L. 5551-1. The State industrial workers' decree n° 2004-1056 gains a 9° head adding the élus locaux credit under L. 161-21-2 beside the sapeurs-pompiers volontaires credit. The rural code (article R. 732-61) and the CNRACL decree n° 2003-1306 (article 15) are amended in parallel, and the Saint-Pierre-et-Miquelon old-age and widowhood decree n° 2017-1000 (article 3) is aligned, including the reference to R. 161-17-1 in its SPM version.

The whole package applies to pensions taking effect from 1 January 2027Legifrance: former or sitting holders of the listed offices whose pension starts on or after that date accrue the creditLegifrance, while earlier pensions do notLegifrance.

Legal basis: article L. 161-21-2 and new article R. 161-17-1 of the Code de la sécurité sociale, décret n° 2026-948 du 12 octobre 2026 (articles 1–9), amending the Code des pensions civiles et militaires de retraite (R. 26 bis), the mariners' pension code (R. 8-1), the Code rural et de la pêche maritime (R. 732-61), décret n° 2003-1306 (article 15), décret n° 2004-1056 (article 12) and décret n° 2017-1000 (article 3).