France rolls out new retirement quarter and pension‑reversion rules for 2026‑2027

From 2026, auto‑entrepreneurs will validate retirement quarters based on declared turnover and paid social contributions. The system caps the number of quarters at four per year, with specific revenue thresholds for one to four quarters that vary by activity (e.g., €24,115 for four quarters in merchandise sales).

Children can add up to eight quarters to a contributor’s record. For births after 2010, four quarters are granted for maternity or adoption and four for education; before 2010, the eight quarters usually go to the mother. Raising three or more children can increase the basic pension by 10 %.

Pension‑reversion benefits are not automatic. Eligibility requires the surviving spouse or former spouse to be at least 55 years old, married to the deceased, and under a resource ceiling of €24,030 per year (general regime). The reversion amount is 54 % of the deceased’s basic pension (up to €1,081.35 per month) or 60 % of the Agirc‑Arrco complement, with no resource test. Divorce does not erase the right; an ex‑spouse may claim a share, which is allocated proportionally to the length of each marriage when multiple spouses exist.

Starting 1 January 2027, the cumulation of employment and retirement will be restricted. Full cumulation (100 % of pension plus earned income) will only be possible for retirees who have reached the legal age and have all required quarters. Otherwise, earnings are capped at roughly 1.6 times the minimum wage, and exceeding the limit will reduce the pension.