While retirement is a vast project that has been revised many times, the combined employment-retirement system, CER, is about to be overhauled and evolve from January 1, 2027. It allows retired people to work and therefore receive income other than a retirement pension. At the end of 2024, the DREES announced around 500,000 people in this situation. But, be careful, under certain conditions, it can be capped (depending on income) or integral that is to say without income limit (depending on age).
From January 1, 2027the rules will change and will concern new retirees from this date. Before the legal retirement age, accumulation does not take place, that is to say the new income is subtracted from the pension amount. Between the legal age and 67 years, a ceiling will be determined by decree: 50% of annual income above 7,000 euros is deducted from the pension. And after 67 years, accumulation will be possible without any ceiling, whatever the situation.
SASU for dividends
This is the most acceptable solution for maximizing income for a retiree provided that priority is given to dividends. In a Simplified Single-Personal Joint Stock Company, paying yourself a salary is expensive because social security contributions represent around 80% of net salary. Which is not interesting for a retired person. “If you don’t pay yourself a salary, you don’t pay any social security contributions,” reveals Émilie Fatkic, accountant at Dougs. The most interesting thing is to pay you dividends, not subject to social security contributions, for which you would just have to pay the flat tax of 31.4%. But we must remain vigilant because the URSSAF could talk about social abuse to circumvent the rule “. This has already happened in the past in the case of complex arrangements with several holding companies. The little tip? Domiciling the business in your own home can provide a small additional income.
The EURL
The EURL (Single Person Company with Limited Liability) is not necessarily the most interesting option because even without paying yourself a salary, you will have to pay a contribution packageminimum of around €1,500 per year. If there is salary, the charges amount to around 40%. What about dividends? “A large part of the dividends paid in EURL are treated as salaries and therefore subject to social security contributions,” warns the accountant. Not so interesting…
The sole proprietorship
Regarding theindividual business in realitythe manager’s income is determined based on profits. “But in this scenario, we do not necessarily control the profit, nor the social contributions nor the income tax,” she warns. Not to mention the turnover which can vary from one year to the next.” There remains the option of micro-enterpriseeasy to manage. Contributions are calculated on turnover, between 6 and 25.6% depending on the nature of the activity but if there is a lot of workload and therefore little profit, the room for maneuver is very little. The big advantage of this status? No accounting, payment of contributions is made in a few clicks on the URSSAF website.
