Preparing for retirement involves navigating a changing regulatory framework, between the partial suspension of the 2023 reform and new rules for combining work and retirement announced for 2027. The current context makes planning more delicate than a few years ago, with parameters that may still evolve by January 2028.
Regulatory uncertainty about retirement: what changes concretely
The schedule for the 2023 pension reform has been suspended by the National Assembly until January 2028. This decision, validated on December 16, 2025, temporarily freezes the gradual increase of the legal retirement age. For workers born after 1964, the situation remains unclear: the age and quarter parameters could be revised when parliamentary discussions resume.
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This uncertainty also affects the combination of work and retirement. Starting January 1, 2027, new rules will come into effect:
- Before age 64, the pension may be reduced or even eliminated, depending on the income earned after liquidation.
- Between ages 64 and 67, the combination will remain possible but capped: beyond approximately 7,000 euros in annual income, a 50% reduction on the excess will apply.
- From age 67, the combination will become unrestricted, with no cap or reduction.
For those considering continuing to work after retirement, these thresholds change the strategy. Liquidating the pension too early while relying on additional income may turn out to be less advantageous than expected if the income exceeds the cap.
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There are resources detailing the retirement procedure on Finance Factory, which help better understand the current administrative processes.
Career statement and missing quarters: check before planning
The career statement remains the reference document for assessing one’s rights. From the Info Retraite site, a unique retirement account consolidates data from all mandatory schemes. All contributed periods, validated quarters, and Agirc-Arrco points are included.
Errors on statements are not uncommon. Misreported unemployment periods, forgotten seasonal jobs, uncounted quarters abroad: each anomaly can delay the full-rate retirement date. Requesting an update of the statement several years before the intended date allows time to gather the necessary supporting documents (old pay slips, Pôle emploi certificates, work certificates).
The number of quarters required for the full rate depends on the year of birth. Retiring with an insufficient number of quarters results in a permanent reduction in the basic pension. This calculation deserves to be clearly laid out, distinguishing the basic scheme and complementary schemes, as the rules for reductions differ.
Single online application since February 2025
Since February 10, 2025, the retirement application is made in one go via the Info Retraite retirement account, thanks to a unique inter-scheme form. Previously, it was necessary to contact each fund separately. This simplification reduces the risk of forgetting a scheme, particularly for individuals with mixed careers (employee then self-employed, for example).
The application must be submitted several months before the desired retirement date. Waiting until the last moment exposes one to processing delays that can postpone the first pension payment.
Pension revaluation and purchasing power at retirement
The amount of the pension is not fixed after liquidation. Basic pensions are subject to periodic revaluations, indexed to inflation excluding tobacco as measured by Insee. In 2025, this revaluation reached 2.2% on January 1, followed by 0.9% on January 1, 2026, after the abandonment of the freeze initially planned by the government.
In contrast, Agirc-Arrco pensions follow a different schedule and rules for revaluation. The gap between the two can widen a difference in purchasing power depending on the share of complementary in the total pension. A future retiree whose pension is primarily based on Agirc-Arrco does not automatically benefit from the same adjustments as an employee whose base represents a larger share.
Progressive retirement: an underused transition mechanism
Progressive retirement allows one to reduce working hours while starting to receive a portion of their pension. The employee continues to contribute on their part-time activity, which improves their final rights at the time of full liquidation.
This mechanism requires the employer’s agreement for the transition to part-time work. Feedback on this point varies: some employers see it as a tool for managing anticipated departures, while others hesitate due to a lack of knowledge of the mechanism or organizational constraints. The employee wishing to benefit from it should address the topic early, at least a year before the intended date.
Retirement savings and PER: make choices based on your horizon
The Retirement Savings Plan (PER) allows one to build up additional income, with a tax advantage at entry in the form of a deduction of contributions from taxable income. The exit can be in capital, as an annuity, or a combination of both.
The choice between capital and annuity depends on personal circumstances. A capital exit can finance a specific project (home adaptation work, loan repayment), while the annuity secures a regular income. Taxation differs depending on the chosen exit method, and the decision deserves precise calculation considering the marginal tax rate at the time of liquidation.
For self-employed workers, the PER often constitutes the main lever for additional income, as their basic pension is generally lower than that of employees with equivalent incomes. The available data do not allow for setting an ideal savings amount: it depends on the gap between the estimated pension and the desired standard of living.
Preparing for retirement relies as much on mastering administrative parameters as on the ability to anticipate rules that may change. Checking one’s career statement now, simulating different retirement age scenarios, and following legislative developments until 2028 remain the three concrete levers that every future retiree can control.