The decree of December 30, 2014, which entered into force on January 1 , 2015, was issued to implement Articles 19 and 20 of Law No. 2014-40 of January 20, 2014, guaranteeing the future and fairness of the pension system. Articles 19 and 20 of Law No. 2014-40 of January 20, 2014, guaranteeing the future and fairness of the pension system, amend the rules governing the combination of employment and retirement benefits. This decree therefore adapts the regulatory provisions of the Social Security Code relating to this combination.
Before this law came into effect, the principle of contributions not generating new pension rights did not apply to inter-scheme work-retirement combinations, in other words, to combining a retirement pension from one scheme with employment generating contributions to another scheme, nor to intra-scheme combinations for special schemes, namely, combining a pension and contributions within the same scheme. Article 19 therefore extended this principle to all basic pension schemes for insured individuals claiming their first old-age pension from January 1, 2015 , with the exception of military pension schemes and insured individuals claiming a retirement pension before age 55, who remain subject to the previous scheme.
Article 20 of the law of January 20, 2014, establishes an exception to the requirement of claiming all old-age pensions specific to the liberalized work-retirement combination. According to the interministerial circular of December 29, 2014 (Interministerial Circular No. DSS/3A/2014/347 of December 29, 2014, concerning the new rules applicable to combining paid employment and an old-age pension), " this exemption allows for adjustments to the conditions for benefiting from the liberalized work-retirement combination for insured individuals who meet the age and insurance period requirements but cannot claim all their retirement pensions due to one or more old-age pensions whose eligibility age, with or without a reduction , is over 62, for insured individuals born on or after January 1, 1955. Without calling into question the age and insurance period requirements for benefiting from the liberalized work-retirement combination, this exemption allows the condition of subsidiarity to be considered met even in the absence of claiming all of the pensions.
