In November 2026, the French government published two decrees governing how people can combine work and retirement income from 2027. The decrees were signed on 2 November, published on 3 November and explained in updated Service Public guidance on 10 November. The new framework generally applies when a person’s first basic pension takes effect on or after 1 January 2027. A retiree already receiving a pension in 2026 generally remains under the former rules, even if rehired in 2027.
Age affects the reduction
Before the statutory minimum retirement age, relevant work and replacement income can reduce the pension from the first euro, subject to the cap described in the official guidance. From the statutory minimum age to 67, the annual threshold is EUR 7,000 in relevant gross income; half of any excess is deducted from the pension. From 67, the pension can generally be combined with earnings without a ceiling. Some occupations are subject to exceptions, and the relevant pension body should confirm an individual’s position.
Update rehire and retirement procedures
Benefits and payroll teams should distinguish the date of a first basic pension from the proposed date of rehire. Managers making an offer can describe the role, hours and pay. Employees should confirm how those earnings affect their pension with the relevant pension body before committing to an arrangement, particularly if they have another source of income.
For multinationals, apply this process through the French entity and check mobile employee cases where several pension systems may be involved. Testing the process with two hires who start work on the same date but first draw their pensions on different sides of 1 January is a simple way to check that the transition is understood.
Sources
Service Public website, with links to both decrees
Official Gazette / Journal Officiel – Decree 2026-1016
Official Gazette / Journal Officiel – Decree 2026-1017
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