Supplementary pensions

Agirc-Arco: What change for pensions as of March?

Publié le 26 février 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Compulsory social security contributions (CSG, CRDS, etc.) are applied to Agirc-Arco’s private supplementary pensions. The rate allocated for these levies is discounted when you pay your supplementary pension in March, and is calculated based on your last income tax notice. Depending on your situation, this rate may change, as well as the net amount of your additional Agirc-Arco pension.

The Agirc-Arco is the mandatory supplementary pension scheme for private sector employees. For persons receiving this supplementary pension, the tax authorities informed Agirc-Arco whether their situation was stable compared with last year or whether it had changed on 1er January 2025. This information is transmitted to Agirc-Arco because the supplementary pension is subject to compulsory social security contributions (CSG, CRDS, additional solidarity contribution for autonomy), and the rate applied depends on the last income tax notice (reference tax income and number of shares of your family quotient).

There are 4 CSG rates that can be applied to the gross amount of retirement pensions:

  • zero rate;
  • reduced rate (3,8 %);
  • median rate (6.6%);
  • normal rate (8.3%).

For 2025, the CSG rate applied depends on the income reported on your 2024 income tax return for 2023 and on your 2024 tax assessment.

Depending on your CSG rate, you may or may not have to pay the CRDS and the additional solidarity contribution for autonomy.

You can find on our “CSG and CRDS on activity and replacement income” factsheet the CSG rate applied based on your reference tax income and family quotient.

Please note

Each year, the thresholds for liability and exemption in respect of the CSG applied to retirement pensions are updated according to the average annual development of consumer prices (excluding tobacco) which is observed by INSEE.

For example, since the 1er January 2025 when your family quotient is 2 shares, the CSG rate applied to the gross amount of your retirement pension is 6.6% if your reference tax income is between €25,704 and €39,886 (in 2024, with this family quotient the CSG rate was 6.6% if your reference tax income was between €24,527 and €38,059).

In January and February 2025, your Agirc-Arrco supplementary retirement pension was paid to you without taking into account any change in your CSG rate. The regularization is done at the time of the payment of your supplementary pension in March (this payment occurs on 3 march, but the actual time to transfer to your bank account depends on your financial institution).

If your CSG rate increased in 2025 compared to 2024, in March, the level of social security contributions applicable during the year 2025 is taken into account and the additional amounts that were to be deducted from your pensions in January and February are deducted from the gross amount of your supplementary pension. As from April, only the social security contributions due for the current month are deducted from the gross amount of your supplementary pension Agirc-Arco.

If your CSG level has decreased, you must receive a transfer to your bank account corresponding to the refund of the social contributions deducted from your supplementary retirement pensions in January and February 2025. From March onwards, the net amount of your supplementary retirement pension increases as it is now your CSG rate for the year 2025 that is applied.

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