Buying back pension quarters: years of study and incomplete years, the rules in 2026

Purchasing additional quarters of contributions allows you to voluntarily pay contributions to have periods of non-contribution taken into account. For years of higher education and incomplete years of employment, you can purchase up to 12 quarters, between the ages of 20 and under 67. Two options exist: the quarters can count towards your pension rate only, or towards both the rate and the length of your insurance period. Purchased quarters do not count towards eligibility for early retirement.

This page deals with employees in the general social security system, their years of study, and any incomplete years of contributions. It does not provide the cost in euros of a buyback: the official sources consulted do not publish the scale, and only the retirement insurance simulation tool calculates it. It does not address the situation of an expatriate, which is covered in a dedicated article on our blog. For internships, application deadlines other than the age limit indicated below are not included: these can be found on the official information sheet.

Which periods can be bought back?

The official information sheet on service-public.gouv.fr (verified on 01/01/2026) lists the following reasons, up to a limit of 12 quarters in total:

Higher education studies completed in certain countries can also be credited towards pension contributions: the European Economic Area, Switzerland, and a country linked to France by an international social security agreement. This information sheet does not list these countries and refers users to legislation.lassuranceretraite.fr.

For both years of study and incomplete years, the form sets one condition: you must not have applied for your retirement pension from the Retirement Insurance.

For the years of study, an additional condition of pension fund applies: the Retirement Insurance must be the first pension fund to which you contributed after your studies.

Age: from 20 to under 67 years old

You can request to buy back your years of higher education if you are at least 20 years old and under 67. The same age range applies to incomplete years, provided you have not already applied for your pension from the French National Retirement Insurance Fund (Assurance retraite). Both the French National Retirement Insurance Fund (Assurance retraite) and Info Retraite indicate the same limit of 12 quarters.

How many quarters?

Three rules to remember:

• Any period of study of 90 consecutive days counts as 1 term.
• A calendar year can only have 4 quarters.
• A maximum of 12 quarters can be bought back in total for the reasons in the table above.

A buyback of years of study is limited to 4 quarters per year concerned and to 12 quarters in total.

Two options: rate only, or rate and duration

At the time of application, you choose between two options.

The liquidation rate is the rate applied to your average annual income. The information sheet gives 50 % as the maximum, and a reduction of 0.625 points per missing quarter when the number of quarters is insufficient. The complete calculation is detailed on our page about calculating the basic pension.

Early retirement: purchased quarters do not count towards it

According to the information sheet, quarters validated following a buyback are not taken into account when assessing eligibility for early retirement. They are used to calculate the pension, according to the option chosen.

The cost: a simulation, not a price list

According to the information sheet, the cost of the buyback depends on the option chosen, your age, and your income over the last 12 months. No specific figures are provided; the sheet refers you to a simulator offered by the French National Retirement Insurance Fund (Assurance retraite) and advises you to run a simulation before submitting any application. The French National Retirement Insurance Fund can be reached at 39 60.

Pay, deduct, wait for the response

The payment. For a buyback of 2 to 8 quarters, the information sheet provides for payment by monthly installments over 1 to 3 years. For 9 quarters or more, payment is possible by monthly installments over 1, 3, or 5 years. If the payment is spread over more than one year, the outstanding balance is increased annually based on the projected consumer price index excluding tobacco.

Tax. According to the information sheet, the fees paid to validate years of study are deductible from taxable income. The tax savings depend on your tax bracket; this page does not specify them.

The answer. Failure to respond within 2 months of receipt of your request constitutes rejection.

Supplementary retirement benefits. Years of study and incomplete years of employment can also be used to purchase points from a supplementary pension scheme. The rules for this purchase are separate and are not discussed here.

Internships in companies: a separate acquisition

Mandatory internships completed during higher education are subject to a fixed rate. The buyback amount is set at €481 per quarter, and you can buy back a maximum of 2 quarters for internships, totaling €962. See the information sheet for details.

• the internship lasts for 2 months, consecutive or not, during the same academic year; ;
• it resulted in the payment of a bonus; ;
• The application can be made from the age of 25, and at the latest by December 31st of the year of your 30th birthday.

These quarters are only taken into account for calculating the rate. For internships, the French National Retirement Insurance Fund (Assurance retraite) indicates on its website that you can deduct the buyback amount from your taxable income.

Numerical example (fictitious profile)

Situation. Hélène was born on July 1, 1964. She plans to retire on July 1, 2027, at age 63. Her legal retirement age is 62 years and 9 months, and her generation must have 170 quarters of contributions for a full pension. She has 159 quarters of contributions with the French National Retirement Insurance. Her average annual income is €38,400 (based on a hypothetical profile). She has a higher education degree and plans to purchase four additional quarters of contributions, equivalent to one year of study.

Issue. How does each of the two options affect one's gross pension?

Strategy. Apply the retirement insurance formula: average annual income × rate × (insurance quarters ÷ required quarters). For the reduction, the number of quarters used is the smaller of two differences: 16 quarters up to age 67, or the number of quarters missing compared to the required 170. The 4 purchased quarters reduce the difference in duration in both options. They are added to the numerator of the quarters ratio only with option 2.

Result.

These differences do not represent a return: the cost of the buyback is not shown in the table, and it depends on the option chosen, your age, and your income over the last 12 months. Only the retirement insurance simulation provides this information. This profile is hypothetical. The average annual income is assumed to remain unchanged after the buyback, the amounts are gross, and the calculation ignores other pension schemes, bonuses, and the minimum contributory pension. The figures illustrate the mechanics. They do not predict your individual situation.

What changes depending on your situation

• Your age and your pension application : they set the access to the buyback (from 20 years to less than 67 years, pension not yet requested) and age is taken into account in the calculation of the cost.
• Your diploma and your first cash register : they are a condition for the purchase of years of study.
• Your career statement : it determines the incomplete years.
• Your generation and your starting age : they determine the gap to be filled for the full rate.
• Your income for the last 12 months : they are included in the cost.
• Your tax situation : it determines the value of the deduction.
• Your diet : the rules described apply to the general scheme.

The rule depends on your situation. No results are guaranteed.