Working-retiree cumulation rewritten around €7,000 threshold

Pensioners who resume or continue working fall under a rewritten cumul emploi-retraite framework in the regulatory parts of the Code de la sécurité sociale.Legifrance The fixed fifty-five-year condition in R161-18, the old general 910-hour or 260-half-day limit with a PASS ceiling in R161-19, the annual ceiling of 5 % of the PASS and the 160 % SMIC income floor no longer apply, and the separate independent and liberal-profession schemes in D. 634-11-1 to D. 634-11-7 and D. 643-10 to D. 643-10-10-2 are deleted. New R161-18, R161-19, R161-19-1 to R161-19-3 and D161-2-6 to D161-2-21 carry the replacement rules.Service Public

The R part now works through exemption lists.Legifrance The A-of-I condition does not apply to listed activities: L. 311-3 15° affiliations except permanent-contract performing artists, L. 382-1 work, accessory artistic, literary or scientific activity, rural heritage lodging, parrainage, employer-housed home workers such as caretakers, childminders, family assistants, home childcare and home-help aides, court, jury and consultation duties, retired doctors and nurses on establishment vacations under R161-19, underserved-zone health practice, air ambulance and civil-security crews, the réserve sanitaire, military, police, customs and prison reserves, school and exclusive reduced-mobility transport, and ESAT disabled workers. The same civic, health, care, jury, reserve and transport incomes are excluded from the pension-reduction calculation, as are business-transfer earnings under L. 634-6-1 and L. 382-3 artists' income already received before liquidation or drawn from a work created before it. Retired doctors and nurses on establishment vacations stay within 910 hours or 260 half-days a year and the L. 241-3 PASS ceiling on CSG-counted income, with any excess cutting the pension by half the overshoot, between the L. 161-17-2 age and the L. 351-8 1° age. Debtors may withhold overpaid sums d'office from pension arrears within the saisissable fraction under R355-4.

The D part sets the money threshold and the reduction mechanics. The threshold is assessed on the calendar yearLegifrance and fixed at seven thousand euros for 2027Legifrance, revalorised each 1 January on the L. 241-3 ceiling. Suspension for resumption takes effect on the first day of the month after resumption and restoration on the first day of the month after cessation or full entry into all personal pensions. The L. 222-1 caisse detects resumption and income, computes each basic pension's reduction and apportions it across regimes. Reductions use total professional and replacement income for the same periods as the personal pensions over the year, capped at total personal pensions for that period, deducted in equal fractions from arrears over the twelve months from the month after computation, never cutting arrears by more than one third, with any remainder carried forward. For salariés and micro-social independents whose monthly income exceeds monthly arrears, the whole reduction may be taken early during the activity period unless contested within a month of notification.

Declarations are monthly and strictly enforced. The insured declares resumption or continuation within the following month to the competent caisse, with annual control by the affiliation regimes and a further declaration within a month of cessation. Without that declaration basic and complementary pensions are suspended conservatively from the first day of the month after the affiliation check until filing, then restored with suspended arrears and computed reductions. R161-19 6° mission income is declared yearly by 30 April. Replacement income counted alongside professional income includes sickness, rural daily and special-scheme equivalents. D. 621-3 II, D. 644-3 and D. 645-2 now key liberal-profession cumulation to L. 161-22 instead of L. 643-6. Legal basis is the rewritten cumul emploi-retraite provisions of the Code de la sécurité sociale turning on article L. 161-22, with overpayment recovery under article R. 355-4.