Preparing for retirement is based on a three-tier mechanism: the basic pension paid by the general scheme, the mandatory supplementary pension, and personal savings. Each of these tiers follows distinct calculation rules, eligibility thresholds, and timelines. Anticipating retirement means understanding how these three levels interact and taking action where there is real room for maneuver.
Missing Quarters and Errors on the Career Statement
The individual situation statement (RIS) lists all the validated quarters throughout one’s professional life. Internship periods, work abroad, or seasonal employment may not be included. An uncorrected error directly results in a lower pension or a delayed departure.
Since 2025, the Retirement Insurance has restricted access to its online career correction service for insured individuals under 59 years old. In practical terms, corrections must be initiated earlier, by mail or in person, if you spot an anomaly before this age. Waiting until the last minute to check your statement exposes you to processing delays that could push back your departure date.
By consulting retirement advice on A Vos Finances, you will find concrete guidelines to identify at-risk periods on a statement and the corrective steps suited to each situation.
2026 Reform: Pension Calculation and Child-Related Rights
Competitors rarely mention recent regulatory changes that alter pension calculations for certain profiles. From September 1, 2026, parents can have their pension calculated based on their 24 or 23 best years instead of the usual 25. This rule applies to pensions effective from that date.
One child entitles you to a calculation over 24 years. Two or more children reduce the base to 23 years. Removing one or two poor years from the salary average can significantly raise the pension amount, especially for those who experienced part-time beginnings or interruptions in their careers.
Moreover, up to two quarters related to children can be counted as deemed contributed periods. This technical distinction has a direct impact: these quarters count towards the full rate and are not just simple “assimilated” quarters of lesser value. The condition is that the increases must be clearly stated on the career statement, highlighting the importance of checking this document before any liquidation request.
Progressive Retirement: Reducing Activity from Age 60
Progressive retirement allows for part-time work while receiving a fraction of the pension. Since September 1, 2025, the scheme has expanded. It now includes agricultural employees, civil servants, merchants, and artisans, in addition to employees of the general scheme.
Access conditions require at least 150 quarters and reaching 60 years old. The fraction of the pension paid depends on the retained work share: the less you work, the more the pension portion received increases. This mechanism offers a gradual financial transition rather than a sudden shift from activity to full retirement.
A often overlooked point: during progressive retirement, contributions paid on part-time work continue to build rights. The final pension, recalculated at the time of full departure, may therefore be higher than the initial estimate.
Employment-Retirement Cumulative: What Changes in 2027
Working after the liquidation of one’s pension remains possible, but the rules will tighten for those retiring from January 1, 2027. The current cumulative employment-retirement scheme, which allows for the free combination of pension and work income under certain conditions, will be modified in two ways.
- Before the legal retirement age, work income may reduce the amount of the pension paid, which limits the financial interest of early accumulation.
- Between the legal age and 67, part of the income exceeding an annual threshold will be taken into account to adjust the pension downwards.
- Individuals already retired before 2027 would not be affected by these new rules, creating a threshold effect for those hesitating about their departure date.
Liquidating your pension before or after January 1, 2027, can have lasting financial consequences for anyone considering continuing an activity. This factor deserves to be integrated into the departure strategy, particularly for freelancers and self-employed professionals who frequently combine work and pension.
Retirement Savings and Investments: Arbitrating According to Your Horizon
The Retirement Savings Plan (PER) remains the most common dedicated savings vehicle. Contributions are deductible from taxable income within certain limits, providing an immediate tax advantage for high marginal brackets. In return, the capital or annuity payout will be taxed at retirement.
Life insurance, being more flexible, allows withdrawals at any time after eight years with a lighter tax framework. It complements the PER for those who wish to maintain accessible liquidity before retirement age. Rental real estate generates regular income but involves active management and costs (repairs, rental vacancies, property taxes) that are often underestimated.
The choice between these supports depends less on gross returns than on the remaining time before departure. Beyond fifteen years, a more equity-exposed allocation can absorb volatility. Within five years, capital security becomes a priority to prevent a market downturn from coinciding with the need for liquidity.
The regulatory changes planned for 2026 and 2027 reshape the possible arbitrations between early departure, progressive retirement, and cumulative employment-retirement. A verified career statement, an updated pension estimate, and a clearly defined savings horizon constitute the three concrete starting points for any preparation strategy.
