© - ATH all rights reserved - Edition 2024 76 EMPLOYER’S GUIDE 2024 COMBINED EMPLOYMENT - PENSION MECHANISM A retirement pension can be fully combined with income earned from resuming work if : • The beneficiary has claimed his/ her retirement pensions under all the basic and supplemental pension plans he/she was covered by, • The beneficiary has reached the age required to automatically obtain a full rate pension (67 years) or the legal age if he/she can benefit from a fullrate pension (age 62 gradually increasing to age 64 as from 1 September 2023). This scheme covers those receiving pensions under the general social security system, the self-employed workers system, the freelancers system and the system for agricultural employees (salaried or not). For retirees who do not satisfy these conditions, combining employment and a pension is governed by special rules. For some activities there are no conditions for combining with pension benefits, including : artistic activities, literary or scientific activities carried out on an ancillary basis, consultations provided occasionally, the duties of local elected representatives… Since 1 September 2023, the resumption of activity under a retirement work combination creates new entitlements (basic and complementary scheme), provided in particular that a period of 6 months is observed in the event of resuming work with the same employer. The rights acquired are capped. THE RULES FOR SALARIED EMPLOYEES IF THE CONDITIONS ARE NOT MET (SEE § 1) In this case, when a retiree under the general system resumes paid work, he/she can combine his/her salary with his/her pensions (base and supplemental) provided that : • The total of his/her new salary and pensions does not exceed the last salarie of work or, if this solution is more favourable to the beneficiary, 160 % of the minimum wage, • If the beneficiary resumes work with his/her last employer, combining employment and pension is only possible if a period of 6 months has elapsed between the date of payment of the pension and the resumption of activity. If the salary / pension limit is exceeded, the payment of the pension is reduced accordingly. COMBINED EMPLOYMENT AND PENSION 37 What you need to know : To receive their retirement pension, beneficiaries must stop working. However there are possibilities for combining a pension and employment according to terms determined by the beneficiary’s pension plan.
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