Source date: 2026-05-21
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New rules for combining employment and retirement benefits starting in 2027 Published on May 22, 2026 - Service Public / Directorate of Legal and Administrative Information (Prime Minister)
The 2026 Social Security Financing Act amends the combined employment and retirement scheme effective January 1, 2027. New rules will apply to individuals retiring from that date onward. Service Public explains.
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The combined employment and retirement scheme (CER) allows retirees to resume or continue professional activity while receiving their pension. Starting in 2027, the scheme will be modified. The distinction between full combination and capped combination will no longer exist; only age will be taken into account.
The planned provisions are as follows.
Before the legal minimum age
You resume or continue professional activity after being granted retirement before the legal minimum age: the amounts of your professional income (and replacement income, including daily sickness allowances) will be fully deducted from your pension, starting with the first euro.
Between the legal minimum age and 67 years (automatic full-rate age)
You are granted retirement between the legal minimum age and 67 years, and you resume or continue professional activity: you may combine your pensions with professional (and replacement) income up to age 67, provided these incomes do not exceed €7,000. If your professional (and replacement) incomes exceed €7,000, your pensions will be reduced by an amount equal to 50% of the excess.
From age 67 onwards (automatic full-rate age)
You are granted retirement at age 67 or older and you resume or continue professional activity: you may fully combine your pensions with your professional and replacement income (no cap). Contributions paid under this activity may allow you to accrue new retirement rights.
Legal texts and references
See also
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Combined employment and retirement for employees Service Public
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Combined employment and retirement for civil servants Service Public
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Written question No. 11595: Combined employment and retirement National Assembly
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Combined employment and retirement Ministry in charge of labor
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Social Security Financing Law adopted: discover the main retirement measures National Old-Age Insurance Fund (Cnav)
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Your rights are evolving! National Old-Age Insurance Fund (Cnav)
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Combined employment and retirement State Retirement Service (SRE) - Ministry in charge of public finances
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Source: Service-Public particuliers