Combining work and retirement: current rules and what is announced for January 1, 2027

Today, you can return to work after your retirement benefits have been finalized, in two ways. You can fully combine your pension with other benefits if you have claimed all your basic and supplementary pensions and received a full-rate pension between the ages of 62 and 67, or if you are 67 or older: there is no income limit. Otherwise, combined earnings are capped at 160 times the 2026 minimum wage (SMIC), which is €2,916.85 gross per month, or at your last salary if this amount is higher. Any return to work must be reported in writing to the Carsat (Regional Pension and Health Insurance Fund) within one month of resuming employment.

A reform is announced, effective January 1, 2027. According to the French National Retirement Insurance Fund (page updated on September 24, 2026), the decree setting the annual limit is expected to be published before the end of 2026. Review the official documents before making any decisions.

This page deals with employees under the general scheme. It does not cover special schemes, self-employed workers (separate schemes), the taxation of combined income, or the 2027 amounts as if they were already acquired.

The two forms of accumulation today

Sources: service-public.gouv.fr, sheet F13243 (verified on 01/01/2026) and economie.gouv.fr (page written on 24/06/2026).

The full cumulative

You combine your basic state pension with your earned income. You must have claimed all your basic and supplementary pensions, and have received a full pension between the ages of 62 and 67, or be 67 or older.

Since January 1, 2023, combining work with other employment allows you to accrue new pension rights. The amount of the new pension cannot exceed €2,403 gross per year. The public service website specifies that you can only receive a new pension once from the same primary pension fund.

The capped total

If you do not meet the conditions for full pension accumulation, you can still combine your basic pension with earned income, up to a certain limit. This combination does not entitle you to any new pension benefits, and your pensions will not be recalculated.

The maximum amount of combined benefits will be capped in 2026.

The ceiling is the more favorable of the following amounts:

• 160 % of the minimum wage, i.e. €2,916.85 gross per month; ;
• your last gross monthly salary, i.e. the monthly average of salaries subject to CSG received during your last 3 months of activity.

For comparison with the ceiling:

• Your income from employment is taken into account up to a limit of 98.25 % of its amount; ;
• Basic and supplementary pensions are taken into account on a gross basis.

If the total exceeds the ceiling, your basic pension is reduced by the amount of the excess. According to information sheet F13243, if you reported the resumption of work within the month, the reduction applies from the first day of the month following the one in which the Carsat (Regional Pension Fund) informs you of your new pension amount. If the report is filed late, it applies from the month in which the ceiling was exceeded.

The timeframes and procedures

• Returning to your previous employer. It is only possible at least 6 months after your retirement. If you return to work earlier, form F13243 indicates that your basic pension payments will cease from the first day of the month you resume work until the last day of the month you cease working, without this interruption extending beyond the last day of the 6th month following your retirement.
• Statement. You must declare your return to work in writing to the Carsat within one month of the return date. For full pension accumulation, a sworn statement listing your basic and supplementary pension funds is required.
• Supplementary pension. It follows its own rules, separate from those of the basic pension. These must be verified with Agirc-Arrco before resuming work.
• Certain activities These benefits can be freely combined with the basic pension, without any requirement for a full pension rate. The list is provided in document F13243.

This is what is announced for January 1, 2027

Law No. 2025-1403 on financing social security for 2026 modifies the conditions for combining employment and retirement from January 1, 2027. According to economie.gouv.fr, there will no longer be a distinction between full and capped combination: only age will be taken into account.

The same page describes three situations:

This is not yet a given.

The annual limit for the second line of credit depends on a decree. Economie.gouv.fr (page written on 24/06/2026) indicates that the implementing decree had not yet been published. The French National Retirement Insurance Fund (page updated on 24/09/2026) indicates that the limit will be set by decree and that its publication is expected before the end of 2026. These two official pages mention an amount, but do not present it with the same degree of certainty: we therefore do not repeat it here. Verify the amount with the French National Retirement Insurance Fund before making any plans based on this.

Who is affected?

The French National Retirement Insurance Fund (Assurance retraite) indicates that the rules for combining pensions are changing for those retiring on or after January 1, 2027, and that those retiring before this date can still benefit from the previous conditions, even if they return to work several years later. The pages on service-public.gouv.fr and economie.gouv.fr that I consulted do not state this point in the same way. If you are approaching this date, have your situation reviewed before setting your retirement date.

Numerical example (fictitious profile)

Situation. Hypothetical scenario: Paul is retired, without a full pension, and is subject to the capped combined pension in 2026. His basic pension is €1,400 gross per month, and his supplementary pension is €600 gross. He takes up a salaried position at €1,500 gross per month, subject to CSG (General Social Contribution), and declares his return to work within the month. His last salary before retirement was €2,700 gross per month. The comparison to the cap is made on a monthly basis.

Issue. The total of his pensions and his earned income may exceed the ceiling. In this case, his basic pension is reduced.

Strategy. The firm reviews with him the applicable ceiling, the type of accumulation and the rules of his supplementary fund before resuming work.

Result. The ceiling is €2,916.85, higher than €2,700.

With a final gross salary of €3,200, the ceiling would be €3,200, the excess €273.75 and the basic pension €1,126.25.

This example applies the basic pension rule: only the basic pension is reduced. It does not calculate the potential impact on supplementary pensions, which follow their own rules. This profile is hypothetical. The figures illustrate the mechanism and do not predict the outcome for your specific situation.

What changes depending on your situation

• Your type of accumulation: full or capped.
• The amount of your last salary, which can raise the ceiling.
• The level of your basic pension and your supplementary pensions.
• Your scheme: general scheme, special scheme or self-employed scheme.
• Your retirement date, before or after January 1, 2027.
• Your employer: resumed at the last employer or elsewhere.

This page does not calculate your ceiling. It is determined based on your application. No results are guaranteed.