French self-employed face deadline for retirement-work rules

New regulations regarding the ability to combine employment and retirement income (cumul emploi-retraite) are set to take effect on January 1, 2027. These changes will impact self-employed professionals who wish to continue working after retiring.

Under the upcoming rules, individuals must liquidate all their pensions—both basic and supplementary—to combine employment and pension income, unless they have not yet reached the full rate in certain schemes. For those retiring before the legal age, pensions may be reduced by the amount of professional income earned. For those retiring between the legal age and 67, a partial combination is possible, but pensions will be reduced by 50% of any income exceeding 7,000 euros. Full combination without income caps remains available for those aged 67 and older.

To benefit from current, more flexible rules, self-employed professionals must act quickly. Because many pension funds operate on a quarterly basis, October 1, 2026, represents the final deadline for pensions to take effect under the existing system. To ensure a pension starts by this date, applications must be submitted well in advance, requiring professionals to verify their career records and full-rate conditions.