The decree of December 30, 2014, which entered into force on January 1 , 2015, is taken for the application of articles 19 and 20 of law n°2014-40 of January 20, 2014 guaranteeing the future and justice 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 modify the employment-pension system. This decree therefore adapts the regulatory provisions of the Social Security Code relating to the combination of employment and retirement. Prior to the entry into force of this law, the principle of contributions not producing new pension rights was not applicable to the accumulation of inter-scheme retirement employment, in other words, to the accumulation of a retirement pension in a scheme with a employment giving rise to contributions to another scheme and to intra-scheme accumulation for special schemes, i.e. the accumulation of a pension and contributions in the same scheme. Article 19 therefore extended this principle to all basic pension schemes for insured persons claiming a first old-age pension as from 1 January 2015, with the exception of military pension schemes and insured persons claiming a retirement pension before age 55 who remain subject to the previous scheme.
Article 20 of the law of January 20, 2014 establishes a derogation from the condition of liquidation of all old-age pensions specific to the liberalized employment-retirement combination. According to the interministerial circular of December 29, 2014 (Interministerial circular no. DSS/3A/2014/347 of December 29, 2014 relating to the new rules applicable to the accumulation of a remunerated activity and an old-age pension), " this derogation makes it possible to adjust the conditions for benefiting from liberalized combined employment and retirement for insured persons who meet the conditions of age and duration of insurance but cannot liquidate all their retirement pensions due to one or more retirement pensions old age for which the age of opening of rights, with or without discount ” is greater than 62 years, for policyholders born on or after January 1 , 1955. Without calling into question, the condition of age and duration of insurance in order to be able to benefit from the liberalized combination of employment and pensions, this derogation makes it possible to consider that the condition of subsidiarity is fulfilled, including in the absence of payment of all the pensions.
