Payers shed yearly income filing for working pensioners

Public-sector bodies that pay a pensioner no longer have to file the yearly declaration of that pensioner's prior-year activity income.Legifrance Article 58 of the 2003 decree on the CNRACL scheme and Article 48 of the 2004 decree on State industrial workers' pensions have each lost the paragraph that imposed it.LegifranceLegifrance The surviving paragraph now stands alone and unnumbered.

The deleted paragraph II said the same thing in both decrees. Any collectivité or organisme covered by article L. 86-1 of the civil and military pensions code that paid a pensioner under the decree on any basis had to declare that pensioner's previous-year activity income each year to the managing serviceLegifranceLegifrance — the Caisse nationale de retraites des agents des collectivités locales for territorial and hospital staff, and the fonds spécial for ouvriers des établissements industriels de l'Etat. That yearly filing duty is gone.

What stays is paragraph I, now the whole article. Pension cumulations with public pay, other pensions and pension-allowance cumulations under either decree keep following the rules that apply to State civil servants and their survivors under the code des pensions civiles et militaires de retraite.LegifranceLegifrance The reform removes a reporting step; it does not change which cumulation rules govern the pension itself.Legifrance

In practice the change lands on payers, not pensioners. A collectivité, hospital or State industrial establishment that employs or otherwise remunerates a CNRACL or fonds spécial pensioner stops sending the annual prior-year income statement to the scheme manager.LegifranceLegifrance Payroll and pension-compliance teams remove the yearly run from the calendar for these two populations while keeping every other declaration the schemes require.

The two instruments cover distinct workforces but move together. The 2003 decree serves fonctionnaires affiliated to the CNRACL, the territorial and hospital civil servants.Legifrance The 2004 decree serves the pensions of ouvriers des établissements industriels de l'Etat.Legifrance Both pointed at the same intermediary — the collectivité or organisme paying the pensioner — and both now drop its annual declaration to the respective manager.

Legal basis: Décret n° 2003-1306 du 26 décembre 2003, Article 58LegifranceLegifrance, and Décret n° 2004-1056 du 5 octobre 2004, Article 48LegifranceLegifrance, as amended by the deletion of their paragraph IILegifranceLegifrance.