Retirement: New Rules for Training and Education

For the calculation of retirement benefits, new rules apply to the recognition of TUCs, higher education, and other state-funded vocational training programs.

For retirement pensions taking effect on or after September 1, 2023, the LFRSS Act of April 14, 2023, on pension reform now provides that certain periods of vocational training—for which social security contributions were paid by the government, making it previously impossible to count them toward pension eligibility—will be included in the calculation basis. An implementing decree specified the programs in question: community service work (TUC), internships in companies under the 1977 Barre Plan (“Employment Pact”), Young Volunteers internships, local integration programs, and introductory work experience programs.
 

To increase their retirement benefits, individuals covered by the general social security system who have an incomplete work history may, under certain conditions and at a reduced rate, buy back old-age insurance quarters for periods of higher education (up to a total of 12 quarters) or internships (up to 2 quarters). The Pension Reform Act of April 14, 2023, establishes a new deadline for submitting buyback applications in both cases, effective September 1, 2023, which has just been clarified by decree. Applications covering years of higher education must be filed no later than December 31 of the calendar year in which the insured person turns 40 (instead of a 10-year deadline). Applications covering periods of internships at companies must be submitted no later than December 31 of the calendar year in which the insured person turns 30 (instead of a 2-year deadline).