New 2027 retirees: 100% pension offset before legal age, €7,000 cap after

Retired people working as micro-entrepreneurs face two different regimes, split by the date their first pension took effect.Service Public Anyone whose pension started before 1 January 2027 and who resumes an activity in 2027 stays under the old rulesService Public; anyone whose first pension takes effect from 1 January 2027 falls under the rewritten cumul emploi-retraite rules of the 2026 Social Security Financing ActTravail Emploi, detailed by décret n° 2026-1017 du 2 novembre 2026.

Under the old rules, cumul is either total or capped.Service Public It is total, with no ceiling, where the retiree draws a full-rate pension (taux plein through a complete career or the automatic full rate at 67), has liquidated all basic and complementary pensions from every compulsory scheme, French and foreign, and has broken every professional tie with the former employerService Public — and contributions on the micro-enterprise activity then build rights toward a second pension, never a third. Otherwise cumul is capped by area and schemeService Public: €48,060 a year in a zone France ruralités revitalisation (ZFRR) or a quartier prioritaire de la politique de la ville (QPV)Service Public, €48,060 under the CnavplService Public, €24,030 under the CnavService Public. Where the matching ceiling is exceeded, basic and complementary pensions are reduced by the amount of the excess.Service Public

For first pensions from 1 January 2027, everything depends on age, and one precondition applies in all cases: the retiree must have liquidated every retirement right due, meaning they draw all the basic and complementary pensions they are entitled toService Public. Failing that, pension payments are suspended.Service Public Then three situations apply.

Before the legal age — between 62 and 64 depending on generationService Public — the amount of income from the micro-enterprise is deducted in full from the pension drawnService Public, so working adds nothing to total income: a €2,000 turnover means a €2,000 pension cut. Career-long early retirees (carrière longue) fall under this rule too.

Between the legal age and 67, pension and professional income may be combined only if the micro-enterprise income stays within €7,000 for 2027Service Public, measured as turnover or receipts before the tax abatement. Above that line the retiree may keep working but the pension is cut by 50% of the excessService Public: €12,000 of income exceeds the ceiling by €5,000, so the pension falls by €2,500. Both professional income and any replacement income — daily social-security benefits or unemployment allowance, for example — count toward the ceiling.Service Public

From 67, pension and professional income combine in full with no ceilingService Public, and contributions paid on the micro-enterprise activity build new retirement rights.

Resuming self-employment must be notified to the Cnav within the month following resumption.Service Public The notice states the name and address of the business where the independent activity is carried on and the activity start date, the amount and nature of the income from that activity and the social-security scheme with income proof for the activity period, and the name and address of every retirement body paying a pension. Micro-tax (micro-fiscal) and micro-social contribution rules are otherwise unchanged.

Legal basis: Code de la sécurité sociale, articles L161-22, L161-22-1, L161-22-1-1, D161-2-8, D161-2-11, D161-2-16 and D161-2-18, as rewritten for pensions taking effect from 1 January 2027Legifrance.