Cumulation of employment and retirement of the employee
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
Additional cases ?
You are retired and consider to resume a professional activity ? We present the rules applicable in the case of cumulation of a activity remuneration and your retirement pensions.
Depending on your activity, the Info Retirement route introduces you to the general rules applicable to job-pension cumulation:
Retirement Info Path - Job-to-Retirement Cumulation
The rules for job-to-pension accumulation vary depending on whether you have been admitted to retirement before 1er september 2023 or from 1er september 2023 and whether or not you are receiving a retirement pension from Pension Insurance full rate.
Retirement before September 1, 2023
What are the conditions for job-pension accumulation?
If you have obtained a basic pension from the Full Pension Insurance, you can resume or continue working as soon as you retire or at any time.
You can combine your basic and supplementary retirement pensions with the income from your professional activity.
This is possible regardless of the amount of your retirement pensions and the amount of your working income.
The only condition you must meet is to have applied for and obtained all retirement pensions basic and complementary in France and abroad to which you are entitled.
What steps do you need to take?
You must, within one month of the date of your resumption of activity, declare your situation in writing to your Carsat: titleContent.
You must provide the following information:
- Name and address of the employer where you work as an employed person or name and address of the company where you work as a self-employed person covered by the Social Security scheme for self-employed persons (SSI)
- The start date of this activity
You must also attach a certificate on honor listing the various basic and supplementary pension funds that pay you a retirement pension and certifying that you have applied for all the basic and supplementary pensions to which you are entitled.
Reminder
You report to the SSI: titleContent if you are a craftsman, trader or industrialist and have set up a micro-company individual business or a EURL: titleContent or a SARL: titleContent (if you are a majority partner).
Are you entitled to a pension supplement?
The resumption of a professional activity during your retirement allows you to build up, since 1er january 2023, new pension rights with the basic pension fund under which your activity is carried out.
The amount of your Retirement Insurance Superannuation that was calculated when you retired does not change. But the periods during which you have resumed a professional activity since the 1er january 2023 and contributed to a basic pension fund entitles you to a new pension.
This new retirement pension is calculated at the full rate or at the maximum rate. None discount shall not be applied to its amount.
Unlike the pension from the Pension Insurance which was calculated when you retired, this new pension cannot be increased (for children, for example).
The amount of your new retirement pension cannot exceed €2,318.4 gross per year.
You can only receive a new retirement pension once from the same basic pension fund.
The application for a new pension following a combination of employment and retirement shall be made using the following form:
What activities can be combined with your retirement?
You can continue or resume, under conditions for some of them, the following professional activities and accumulate your working income and your basic and supplementary retirement pensions.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Artistic activity
You can continue or resume an artistic activity.
The activities concerned are as follows:
- Author of literary and dramatic works, music and choreography, audiovisual and cinematographic works, graphics and plastics, and photography
- Performing artist (lyrical, choreographic, variety artist, musician, singer, conductor, director, etc.)
- Mannequin
- Professional performer
Artistic, literary or scientific ancillary activities
You may continue an ancillary activity of an artistic, literary or scientific nature that you already exercised before your retirement.
The activities concerned include the following:
- Publication of articles in the press or in literary or scientific journals
- Lectures given in literary or scientific fields
- Scientific research activities
- Publication of books
These activities are considered ancillary if the total annual income they have earned you over the course of calendar year before your retirement date does not exceed one third of the Smic: titleContent in force on 1er January of the year of your retirement calculated on the basis of 1,820 annual hours.
Therefore, if you retire in 2024, you must not have earned more than €7,067.67 gross in 2023.
Participation in the functioning of the justice system
You can continue or resume a casual activity that contributes to the functioning of justice.
These activities include:
- Member or assessor duties in certain courts where they give rise to the receipt of compensation in the form of vacations: jury of the courts of assize, assessor of the joint courts of rural leases, labor counselor, assessor of the courts for children
- Expert, advisory or findings missions entrusted by judges
- Arbitration activities and activities in commissions intended to obtain conciliation of the parties, in so far as participation in such commissions gives rise to the receipt of compensation
Occasional consultations
You can continue or resume occasional consultations in a field of your competence (medical, legal, etc.).
Consultations are considered occasional if they do not take up more than 15 hours per week on average during the year.
Participation in selection boards, advisory or deliberative bodies
You can continue or resume a jury activity in an open competition.
And you can also continue or resume an activity as a member of an advisory or deliberative body. These activities include:
- Regional, departmental or municipal councilor
- Member of a commission or advisory board
- Honorary Magistrate, President of a Legal Aid Office
- Member of a board of directors or a commission within a public establishment, a public sector company, or a body responsible for the performance of the public service
Rural accommodation
You can continue or resume a rural accommodation activity if you do it with heritage assets.
Sponsorship of an employee in training
In the overseas departments and regions (Drom), in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, to ensure the training of an employee on a contract of professionalization, an employer may benefit from the assistance of persons who sponsor him, for a limited period.
These sponsors may in particular be chosen from among retired persons.
You can do that.
Vacations in a health, social or medico-social facility
If you are a doctor or nurse, you can continue or resume a vaccination activity in a health care facility or in a social or medico-social facility or service.
If you continue or resume, within 6 months of your retirement, an activity with the institution that employed you during the 6 months prior to your retirement, that activity must not exceed 910 hours or 260 half-days.
If your activity is more than 910 hours or 260 half-days, you are not entitled to your retirement pension for a maximum of 6 months after your admission to retirement. It is paid to you again from the 7the months after you retire.
If your activity does not exceed 910 hours or 260 half-days, the income from that activity must not exceed €46,368.
In the event of overrun, your pension is reduced by the amount of the overrun to a maximum during the 6 months following your admission to retirement.
You must inform the institution where you are continuing or resuming your activity of the name and address of the pension fund that pays you your basic pension.
Example :
You are admitted to retirement from 1er january and you resume on the 1ster march, an activity with the institution that employed you for more than 6 months before your admission to retirement.
If, during the period of 1er from march to june 30, your activity is 1,000 hours or 286 half-days, you must refund the pension paid to you between the 1ster March and June 30.
If, during the period of 1er from march to june 30, your activity is 364 hours or 104 half-days, but your professional income, for these 4 months, is greater than €46,368, you must repay the amount corresponding to the difference between your professional income and €46,368.
Healthcare professional activities
You can continue or resume a health professional activity in an area characterized by insufficient care provision or difficulties in access to care (medical desert).
The healthcare professionals involved are:
- Physician, midwife and odontologist
- Pharmacist, pharmacy preparer, hospital pharmacy preparer, medical physicist
- Nursing assistant, childcare attendant, ambulance and dental assistant, nurse, massage therapist, pedicure podiatrist, occupational therapist and psychomotrician, speech therapist and orthoptist, medical electroradiology manipulator and medical laboratory technician, hearing aid, optician-eyewear specialist, prosthetist and orthotist, dietitian
Elective appointment for which compensation is payable
You may continue or resume elected local office duties that result in the receipt of a public office allowance.
Low-level activity
You can continue a minor activity that you practiced prior to your retirement.
An activity is considered to be of minor importance if the total annual income it has generated over the course of calendar year prior to your retirement does not exceed one-third of the Smic in force on 1er January of the year of your retirement calculated on the basis of 1,820 annual hours.
So if you retire in 2024, you must not have earned more than €7,067.67 in 2023.
If you have not been active for the whole year before your retirement, the maximum limit is reduced in proportion to the number of months worked.
If you are engaged in several small activities at the same time and your total income exceeds the maximum allowable, you must cease all of these activities in order to get your pension.
Maternal assistant
You can continue or resume a nanny, babysitter and maternal assistant activity.
Third person with a person with a disability
You can continue or resume a reception activity at home, for a fee, of an elderly, disabled or disabled person for whom you perform the functions of a third person.
What are the conditions for resuming another activity?
You must have have severed any professional relationship with your employer.
You can resume an employed activity giving rise to contributions to the Pension Insurance, MSA: titleContent or to a special pension scheme or self-employment giving rise to contributions to the SSI: titleContent.
You can resume a professional activity as soon as you retire or at any time if this activity is carried out with a employer different from your last employer.
However, if you want to resume an activity with your last employer, you cannot do so at least 6 months after your retirement.
Reminder
You report to the SSI: titleContent if you are a craftsman, trader or industrialist and have set up a micro-company individual business or a EURL: titleContent or a SARL: titleContent (if you are a majority partner).
The 6-month period is calculated between the end date of your employment contract before your retirement and the start date of your new employment contract with your former employer, or the start date of your employment if you resume self-employment with your former employer.
If you return to work with your former employer within 6 months of your retirement, your Retirement Insurance Superannuation ceases to be paid between 1er the day of the month in which you resume an activity and the last day of the month in which you cease the activity or, at most, until the last day of 6e months after you retire.
Example :
If you are admitted to retirement on 1er in march, you cannot resume an activity with your last employer until 1er September (6 months later). If you still return to work with your last employer from May 15 to June 15, your Pension Insurance Superannuation will no longer be paid on June 1er May to June 30.
If you resume an activity as of May 15 and continue to do so beyond August 31, your retirement pension will no longer be paid to you as of May 1er May to August 31 at the most. It is returned to you from 1er September.
What are the conditions for combining employment and retirement for these other activities?
The sum of your working income and your basic and supplementary retirement pensions must be less than one of these 2 maximum amounts :
- 160% of the Smic: titleContent to 1er January of the year calculated on the basis of 1 820 hours per year, or €2,827.07 gross in 2024
- Or your last gross working salary before your retirement
It's the cap that's most advantageous to you that is applied.
Your new business income taken into account is your income subject to CSG: titleContent, i.e 98.25% of its amount.
The last working salary taken into account before your admission to retirement is equal to the monthly average of the CSG salaries you received during your last 3 months of activity before your admission to retirement.
If you worked part-time before retiring, you can request that your last working salary be calculated on the basis of the salaries you would have received full-time.
If your working income and your basic and supplementary retirement pensions exceed €2,827.07 or your last working salary, your basic retirement pension from Pension Insurance is reduced so that the sum of your working income and your retirement pensions does not exceed €2,827.07 or your last working salary.
The amount of the reduction shall be equal to the amount of the overrun.
If the amount of the reduction exceeds the amount of your retirement pension, your pension is no longer paid to you.
If you have successfully declared your resumption of activity within one month of the date of your resumption of activity, the reduction applies from 1er the day of the month following the month in which your Carsat communicated the new amount of your pension.
If you did not meet this one-month deadline, the reduction applies from the month in which your working income and your retirement pensions exceeded €2,827.07 or your last working salary.
The reduction ceases to be applied from the month in which the sum of your working income and retirement pensions becomes less than €2,827.07 or your last working salary.
You must report to your Carsat: titleContent any change in your income from operations. The new amount of your superannuation applies in this case to the 1er the day of the month in which your income changed.
What steps do you need to take?
You must, within one month from the date of your resumption of operations, declare your situation in writing to your Carsat: titleContent.
You must provide the following information and supporting documents:
- Name and address of the employer where you work as an employed person or name and address of the company where you work as a self-employed person covered by the Social Security scheme for self-employed persons (SSI)
- The start date of this activity
- The amount and nature of your employment income from this activity and the pension fund you contribute to as a result of this activity
- Copy of your salary slips from your last 3 months of employment before your retirement
- Names and addresses of other basic and supplementary pension funds that pay you a retirement pension
- If you worked part-time before your retirement, a certificate from your former employer stating how long you worked and the applicable full-time hours of work in the company
Are you entitled to a pension supplement?
The resumption of a professional activity during your retirement does not give you any new right to retirement.
Your pensions are not recalculated.
Retirement from 1 September 2023
What are the conditions for job-pension accumulation?
If you have obtained a basic pension from the Full Pension Insurance, you can resume or continue working as soon as you retire or at any time.
You can combine your basic and supplementary retirement pensions with the income from your professional activity.
This is possible regardless of the amount of your retirement pensions and the amount of your working income.
The only condition you must meet is to have applied for and obtained all retirement pensions basic and complementary in France and abroad to which you are entitled.
What steps do you need to take?
You must, within one month of the date of your resumption of activity, declare your situation in writing to your Carsat: titleContent.
You must provide the following information:
- Name and address of the employer where you work as an employed person or name and address of the company where you work as a self-employed person covered by the Social Security scheme for self-employed persons (SSI)
- The start date of this activity
You must also attach a certificate on honor listing the various basic and supplementary pension funds that pay you a retirement pension and certifying that you have applied for all the basic and supplementary pensions to which you were entitled.
Reminder
You report to the SSI: titleContent if you are a craftsman, trader or industrialist and have set up a micro-company individual business or a EURL: titleContent or a SARL: titleContent (if you are a majority partner).
Are you entitled to a pension supplement?
The resumption of a professional activity during your retirement allows you to build up new pension rights with the basic pension fund under which your activity falls.
If you are returning to work with your last employer, that return to work must begin at least 6 months after you retire.
Please note
This 6-month period does not apply if you were admitted to retirement before October 15, 2023.
The amount of your Retirement Insurance Superannuation that was calculated when you retired does not change. However, periods during which you have taken up employment and contributed to a basic pension fund entitle you to a new retirement pension.
This new retirement pension is calculated at the full rate or at the maximum rate. None discount shall not be applied to its amount.
Unlike the pension from the Pension Insurance which was calculated when you retired, this new pension cannot be increased (for children, for example).
The amount of your new retirement pension cannot exceed €2,318.4 gross per year.
You can only receive a new retirement pension once from the same basic pension fund.
The application for a new pension following a combination of employment and retirement shall be made using the following form:
What activities can be combined with your retirement?
You can continue or resume, under conditions for some of them, the following professional activities and accumulate your working income and your basic and supplementary retirement pensions.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Artistic activity
You can continue or resume an artistic activity.
The activities concerned are as follows:
- Author of literary and dramatic works, music and choreography, audiovisual and cinematographic works, graphics and plastics, and photography
- Performing artist (lyrical, choreographic, variety artist, musician, singer, conductor, director, etc.)
- Mannequin
- Professional performer
Artistic, literary or scientific ancillary activities
You may continue an ancillary activity of an artistic, literary or scientific nature that you already exercised before your retirement.
The activities concerned include the following:
- Publication of articles in the press or in literary or scientific journals
- Lectures given in literary or scientific fields
- Scientific research activities
- Publication of books
These activities are considered ancillary if the total annual income they have earned you over the course of calendar year before your retirement date does not exceed one third of the Smic: titleContent in force on 1er January of the year of your retirement calculated on the basis of 1,820 annual hours.
Therefore, if you retire in 2024, you must not have earned more than €7,067.67 gross in 2023.
Participation in the functioning of the justice system
You can continue or resume a casual activity that contributes to the functioning of justice.
These activities include:
- Member or assessor duties in certain courts where they give rise to the receipt of compensation in the form of vacations: jury of the courts of assize, assessor of the joint courts of rural leases, labor counselor, assessor of the courts for children
- Expert, advisory or findings missions entrusted by judges
- Arbitration activities and activities in commissions intended to obtain conciliation of the parties, in so far as participation in such commissions gives rise to the receipt of compensation
Occasional consultations
You can continue or resume occasional consultations in a field of your competence (medical, legal, etc.).
Consultations are considered occasional if they do not take up more than 15 hours per week on average during the year.
Participation in selection boards, advisory or deliberative bodies
You can continue or resume a jury activity in an open competition.
And you can also continue or resume an activity as a member of an advisory or deliberative body. These activities include:
- Regional, departmental or municipal councilor
- Member of a commission or advisory board
- Honorary Magistrate, President of a Legal Aid Office
- Member of a board of directors or a commission within a public establishment, a public sector company, or a body responsible for the performance of the public service
Rural accommodation
You can continue or resume a rural accommodation activity if you do it with heritage assets.
Sponsorship of an employee in training
In the overseas departments and regions (Drom), in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, to ensure the training of an employee on a contract of professionalization, an employer may benefit from the assistance of persons who sponsor him, for a limited period.
These sponsors may in particular be chosen from among retired persons.
You can do that.
Vacations in a health, social or medico-social facility
If you are a doctor or nurse, you can continue or resume a vaccination activity in a health care facility or in a social or medico-social facility or service.
If you continue or resume, within 6 months of your retirement, an activity with the institution that employed you during the 6 months prior to your retirement, that activity must not exceed 910 hours or 260 half-days.
If your activity is more than 910 hours or 260 half-days, you are not entitled to your retirement pension for a maximum of 6 months after your admission to retirement. It is paid to you again from the 7the months after you retire.
If your activity does not exceed 910 hours or 260 half-days, the income from that activity must not exceed €46,368.
The revenues taken into account are those subject to CSG: titleContent, i.e 98.25% of your gross revenues.
In the event of overrun, your pension is reduced by the amount of the overrun to a maximum during the 6 months following your admission to retirement.
You must inform the institution where you are continuing or resuming your activity of the name and address of the pension fund that pays you your basic pension.
Example :
You are admitted to retirement from 1er january and you resume on the 1ster march, an activity with the institution that employed you for more than 6 months before your admission to retirement.
If, during the period of 1er from march to june 30, your activity is 1,000 hours or 286 half-days, you must refund the pension paid to you between the 1ster March and June 30.
If, during the period of 1er from march to june 30, your activity is 364 hours or 104 half-days, but your professional income, for these 4 months, is greater than €46,368, you must repay the amount corresponding to the difference between your professional income and €46,368.
Healthcare professional activities
You can continue or resume a health professional activity in an area characterized by insufficient care provision or difficulties in access to care (medical desert).
The healthcare professionals involved are:
- Physician, midwife and odontologist
- Pharmacist, pharmacy preparer, hospital pharmacy preparer, medical physicist
- Nursing assistant, childcare attendant, ambulance and dental assistant, nurse, massage therapist, pedicure podiatrist, occupational therapist and psychomotrician, speech therapist and orthoptist, medical electroradiology manipulator and medical laboratory technician, hearing aid, optician-eyewear specialist, prosthetist and orthotist, dietitian
Elective appointment for which compensation is payable
You may continue or resume elected local office duties that result in the receipt of a public office allowance.
Low-level activity
You can continue a minor activity that you practiced prior to your retirement.
An activity is considered to be of minor importance if the total annual income it has generated over the course of calendar year prior to your retirement does not exceed one-third of the Smic in force on 1er January of the year of your retirement calculated on the basis of 1,820 annual hours.
So if you retire in 2024, you must not have earned more than €7,067.67 in 2023.
If you have not been active for the whole year before your retirement, the maximum limit is reduced in proportion to the number of months worked.
If you are engaged in several small activities at the same time and your total income exceeds the maximum allowable, you must cease all of these activities in order to get your pension.
Maternal assistant
You can continue or resume a nanny, babysitter and maternal assistant activity.
Third person with a person with a disability
You can continue or resume a reception activity at home, for a fee, of an elderly, disabled or disabled person for whom you perform the functions of a third person.
What are the conditions for resuming another activity?
You must have have severed any professional relationship with your employer.
You can resume an employed activity giving rise to contributions to the Pension Insurance, MSA: titleContent or to a special pension scheme or self-employment giving rise to contributions to the SSI: titleContent.
You can resume a professional activity as soon as you retire or at any time if this activity is carried out with a employer different from your last employer.
However, if you want to resume an activity with your last employer, you cannot do so at least 6 months after your retirement.
Reminder
You report to the SSI: titleContent if you are a craftsman, trader or industrialist and have set up a micro-company individual business or a EURL: titleContent or a SARL: titleContent (if you are a majority partner).
The 6-month period is calculated between the end date of your employment contract before your retirement and the start date of your new employment contract with your former employer, or the start date of your employment if you resume self-employment with your former employer.
If you return to work with your former employer within 6 months of your retirement, your Retirement Insurance Superannuation ceases to be paid between 1er the day of the month in which you resume an activity and the last day of the month in which you cease the activity or, at most, until the last day of 6e months after you retire.
Example :
If you are admitted to retirement on 1er in march, you cannot resume an activity with your last employer until 1er September (6 months later). If you still return to work with your last employer from May 15 to June 15, your Pension Insurance Superannuation will no longer be paid on June 1er May to June 30.
If you resume an activity as of May 15 and continue to do so beyond August 31, your retirement pension will no longer be paid to you as of May 1er May to August 31 at the most. It is returned to you from 1er September.
What are the conditions for combining employment and retirement for these other activities?
The sum of your working income and your basic and supplementary retirement pensions must be less than one of these 2 maximum amounts :
- 160% of the Smic: titleContent to 1er January of the year calculated on the basis of 1 820 hours per year, or €2,827.07 gross in 2024
- Or your last gross working salary before your retirement
It's the cap that's most advantageous to you that is applied.
Your new business income taken into account is your income subject to CSG: titleContent, i.e 98.25% of its amount.
The last working salary taken into account before your admission to retirement is equal to the monthly average of the CSG salaries you received during your last 3 months of activity before your admission to retirement.
If you worked part-time before retiring, you can request that your last working salary be calculated on the basis of the salaries you would have received full-time.
If your working income and your basic and supplementary retirement pensions exceed €2,827.07 or your last working salary, your basic retirement pension from Pension Insurance is reduced so that the sum of your working income and your retirement pensions does not exceed €2,827.07 or your last working salary.
The amount of the reduction shall be equal to the amount of the overrun.
If the amount of the reduction exceeds the amount of your retirement pension, your pension is no longer paid to you.
If you have successfully declared your resumption of activity within one month of the date of your resumption of activity, the reduction applies from 1er the day of the month following the month in which your Carsat communicated the new amount of your pension.
If you did not meet this one-month deadline, the reduction applies from the month in which your working income and your retirement pensions exceeded €2,827.07 or your last working salary.
The reduction ceases to be applied from the month in which the sum of your working income and retirement pensions becomes less than €2,827.07 or your last working salary.
You must report to your Carsat any change in your operating income. The new amount of your superannuation applies in this case to the 1er the day of the month in which your income changed.
What steps do you need to take?
You must, within one month from the date of your resumption of operations, declare your situation in writing to your Carsat: titleContent.
You must provide the following information and supporting documents:
- Name and address of the employer where you work as an employed person or name and address of the company where you work as a self-employed person covered by the Social Security scheme for self-employed persons (SSI)
- The start date of this activity
- The amount and nature of your employment income from this activity and the pension fund you contribute to as a result of this activity
- Copy of your salary slips from your last 3 months of employment before your retirement
- Names and addresses of other basic and supplementary pension funds that pay you a retirement pension
- If you worked part-time before your retirement, a certificate from your former employer stating how long you worked and the applicable full-time hours of work in the company
Are you entitled to a pension supplement?
The resumption of a professional activity during your retirement does not give you any new right to retirement.
Your pensions are not recalculated.
Who can help me?
Find who can answer your questions in your region
For any request for further information
Pension insurance - 39 60
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