New rules for dual employment and retirement from 2027

Cumulative employment and retirement (CER) allows a pensioner to resume or continue a professional activity while receiving his retirement pension. From 2027, the system will be modified. There will no longer be any distinction between full cumulation and capped rollup, only age will be taken into account.

The provisions are as follows.

Before the legal minimum age

You resume or continue a professional activity after being admitted to retirement before the legal minimum age: the amounts of your income from professional activity (and your replacement income, including daily sickness benefits) will be deducted in full from your retirement pension, from the first euro.

Between the legal minimum age and 67 (automatic full rate age)

You are admitted to retirement between the legal minimum age and 67, and you resume or continue a professional activity: you can accumulate up to 67 years old your retirement pensions and income from activity (and replacement) if these revenues do not exceed €7,000. If your business (and replacement) income exceeds €7,000, your retirement pensions will be reduced by an amount equal to 50% of the excess amount.

From 67 years (automatic full rate age)

You are admitted to retirement from the age of 67 and you resume or continue a professional activity: you can accumulate in full your retirement pensions and your income from work and replacement (without ceiling). The contributions paid as part of this activity may allow you to acquire new pension rights.