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FranceLégifrance

ArcelorMittal renews lump-sum buyout for small legacy pensions in 2026

Avenant 11 renews the single-arrears buyout for closed IRUS pensions: imposed at 5 euro or less, opt-out to 110 euro, offered above; accept by 15 Dec 2026, paid in Q2 2027.

By Taxxa AI OyPublished 9 November 2026

Payroll & Labour

ArcelorMittal France and its unions have renewed the lump-sum buyout offer for the group's closed supplementary pensionsLegifrance with avenant n°11 of 10 July 2026Legifrance to the 22 December 2005 group agreementLegifrance, effective 1 July 2026Legifrance for an indefinite term. Agreed with the CFDT, CFE-CGC, CGT and FO federationsLegifrance after a 30 June 2026 meeting and works-council information-consultation, it covers the legacy defined-benefit regimes grouped as Régimes IRUSLegifrance, progressively closed since 2005, and creates a recurring right for debtor companies to impose or offer a single-arrears redemption using the calculation terms of avenants n°9 and n°10Legifrance.

The renewal responds to two findings: some beneficiaries were never approached in the 2022 and 2023 waves after a provider change left files unidentified, and some draw very small annuities. For the 2026 wave, every beneficiary gets a proposal before the end of 2026Legifrance with at least one month to reflectLegifrance and acceptance due before 15 December 2026Legifrance; payment follows during the second quarter of 2027Legifrance. Calculation uses the same actuarial terms as articles 15 bis and 15 ter of the IRUS rules, covering interest rate, life tables and the actuary's method and formula. Acceptance within the stated period plus payment by the debtor or its agent definitively ends the life annuity and every right under the supplementary regime for the beneficiary and any survivorsLegifrance, with no withdrawalLegifrance.

The terms depend on the monthly amount. Beneficiaries at or below 5 euro a month have the lump sum imposedLegifrance. Beneficiaries between 5.01 and 110 euro a month also have it imposed unless they expressly refuse within the deadlineLegifrance: silence counts as acceptanceLegifrance, and only a clear, explicit and unequivocal written refusal on the document sent to each retiree preserves the annuity on the same termsLegifrance. Beneficiaries above 110 euro a month are offered the lump sumLegifrance: silence or refusal keeps the annuity on the same termsLegifrance. Debtor companies may repeat a similar proposal yearly on the same terms at their initiative, after prior consultation of their CSE where one exists.

The scope covers the group companies listed in annex 1Legifrance and current and future beneficiaries, direct or as survivors, in Groupe A created by the 2005 agreement and in the closed regimes named in the avenantLegifrance. It covers those drawing or able to draw any type of allocation, whatever its name, including top-ups, pensions, annuities and survivor's pensionsLegifrance, following a career or a direct beneficiary's death in a listed company. Any contrary IRUS rule or practice is inapplicable.

The avenant runs indefinitely from 1 July 2026Legifrance, replacing conflicting collective, unilateral or customary terms in its scope, revisable by amendment and terminable on three months' notice. It will be filed on the Labour Ministry platform and with the Bobigny employment-tribunal registry, with copies for staff representatives and staff.

Legal basis: ArcelorMittal France avenant n°11 du 10 juillet 2026 à l'accord collectif de groupe du 22 décembre 2005 retraite supplémentaire, à effet du 1er juillet 2026.

Send each beneficiary the 2026 lump-sum proposal before year-end with the refusal document, apply silence as acceptance at or below 110 euro and as refusal above, and diary payment for Q2 2027.

Sources

Avenant n° 11 à l'Accord de Groupe portant cessation progressive du régime de retraite supplémentaire à prestations définies et création d'un régime de retrait supplémentaire à cotisations définies du 22 décembre 2005