Cumul reform reaches civil servants, farmers and sailors from 2027

Décret n° 2026-1017Legifrance of 2 November 2026Legifrance on cumul emploi-retraiteLegifrance carries the working-retiree reform into the civil and military, agricultural and seamen's pension regimesLegifranceLegifranceLegifrance. Its provisions apply to pensions taking effect from 1 January 2027Legifrance, and five ministers are charged with its execution: labour and solidarity, ecological transition, agriculture and food sovereignty, public action and accounts, and transport. For the Code de la sécurité sociale schemes the decree repeals the old non-salaried cumulation provisions, articles D.634-11-1 to D.634-11-7, D.643-10, D.643-10-1, D.643-10-2, D.161-2-16-1, D.161-2-22, D.161-2-22-1 and D.161-2-23, and amends articles D.621-3, D.634-13-1, D.634-13-2, D.644-3, D.645-2 and D.161-2-5 to D.161-2-21.

For civil and military pensions the decree rewrites the regulatory architecture. It amends Chapter II on retraite progressive and Chapter III on accessoires de pension of the Code des pensions civiles et militaires de retraite and creates a new Chapter I entitled Cumul de pensions et de rémunérations d'activité with articles D.37 and D.37 bisLegifrance. Administrators of State civil and military pensions therefore face a new cumulation chapter alongside revised progressive-retirement and pension-accessory rules.

For the agricultural scheme the decree amends article D.732-71 of the Code rural et de la pêche maritime and adds a targeted safeguard for winegrowersLegifrance. Grubbing-up work under item 4 of article L.732-39 does not block payment of a personal pension under the scheme in Chapter II of Title III of Book VII of that code when it is performed between 1 January 2026 and 31 December 2027 by undertakings identified by their wine exploitation number in the computerized vineyard register and grubbing vines under definitively publicly funded grubbingLegifrance. An order of the agriculture minister sets the supporting documents insured persons must produce to use this exception.

For seamen the decree creates, in the Code des transports, a Chapter II on Pensions de retraite des marins with article D.5552-1Legifrance, bringing mariners' retirement pensions into the reformed cumulation framework.

Pension administrators and payroll advisers handling pensions across the general, non-salaried, agricultural, civil and military, and seamen's regimes should therefore apply the reformed cumulation rules to every pension taking effect from 1 January 2027Legifrance, check files against the new civil and military cumulation chapter, the amended agricultural provision and the new seamen's provision, and use the grubbing exception with its ministerial proof requirementsLegifrance for eligible wine undertakingsLegifrance.

Legal basis: Décret n° 2026-1017 du 2 novembre 2026 relatif au cumul emploi retraite; Code des pensions civiles et militaires de retraite; Code rural et de la pêche maritime; Code des transports.