How to combine work and retirement

The pension scheme for artists and authors was substantially modified in 2003, making it easier to combine employment and retirement. The precise rules may vary according to status or activity, but let's take a look at the general rules here.

1. Contribute to acquire rights

As an artist-author covered by the general scheme, you make annual contributions to
- for the "basic" pension with Urssaf (the pension contribution represents part of the contributions you pay to Urssaf on http://www.artistes-auteurs.urssaf.fr/),
- for " compulsory complementary" retirement with IRCEC (annual payment to be made on https://www.ircec.fr/

These contributions
- entitle you to basic social security retirement benefits (retraite de base)
- allow you to accumulate pension points with Ircec, which will be converted into a supplementary pension.

To find out the amount of your basic pension,

- consult your career record (which summarizes the number of validated quarters for each year worked) at https://www.lassuranceretraite.fr/portail-info/home.html

- Create a retirement account on the official Info retraite website.

You can simulate the amount of your pension at different retirement ages by accessing your estimate directly from the data known to your pension funds, which you can check and complete if necessary.

2. Retirement at maximum rate, full rate or with discount

• For your basic pension, you can retire at the full rate or without a reduction if
  - you retire at age 67
  - you retire before age 67 but have acquired a certain number of quarters of pension insurance (172 if you were born after December 31, 1967, this figure decreases as your date of birth increases. If you were born in 1956 or 1957, you need to acquire 166 quarters).

• If you retire before the age of 67 and do not have the required number of quarters of pension insurance to qualify for a full pension, the amount of your pension is reduced. This reduction is called a décote.

• If you were born after 1968, when you retire at the full rate, your annual pension is calculated as follows:
  annual pension = (average income over the best 25 years) x 50% x (number of validated quarters/172)
  If you retire at 67, you will receive your full pension no matter what.
  If, when you retire at 67, you have validated 172 quarters, then your pension will be at the maximum rate:
  annual pension = (average income over the best 25 years) x 50% x (172/172)
  However, if you retire at 67 and have only validated 160 quarters, your pension will not be at the maximum rate:
  annual pension = (average income for the best 25 years) x 50% x (160/172)

3. What is "accumulation emploi retraite"?

Cumulating employment and retirement benefits is a scheme that enables people who have settled their pension rights to receive both employment income and retirement pensions, in order to increase their financial resources.

This system, governed by the French Social Security Code, has been progressively extended, notably by the recent law no. 2023-270 of April 14, 2023 on pension reform. The latter relaxes the conditions for the accumulation of employment and retirement benefits, subject to a ceiling.

• Capped/partial combination of employment and retirement

This option is available to you if you have received your basic retirement pension from the pension insurance scheme with a discount (you leave before the full retirement age and you have not contributed the number of quarters required for full retirement).

You can combine your retirement pension with income from a professional activity, subject to means testing: the combination of your retirement pension and your income from a professional activity must not exceed the average of your last 3 salaries, or 160% of the minimum wage. If you exceed this ceiling, your pension will be reduced.

In addition, you continue to contribute to the basic pension scheme under the same conditions as before, but you do not acquire any additional pension rights.

• combining employment and retirement

Unlimited (or full) accumulation of pension benefits

This system allows you to receive your retirement pension and combine it with a professional activity without having to exceed your income threshold.

You are eligible for the "cumul emploi retraite déplafonné", if:

• You have obtained your full-rate basic pension (you have acquired the required number of quarters).
• You have reached full retirement age
• You have claimed your pension rights from all basic and supplementary pension schemes in France and abroad.

Before the pension reform (before September 2023) :

Your rights

You continue to contribute under the same conditions as when you were working. These contributions do not give you any additional pension rights (basic and supplementary).

After the pension reform (after September 2023) :

Your rights

You continue to contribute under the same conditions as when you were working. This contribution enables you to acquire new basic pension rights, which will be calculated at the full rate (without any discount or increase). However, the amount of this pension cannot exceed 5% of the annual Social Security ceiling.

Please note: Once you have obtained your second pension, and assuming you decide to continue working, you will no longer generate additional rights and will therefore not have a third pension.