foncti fonct - L`Assurance retraite

Transcription

FONCT
SALARIÉS
FONI
SALARIÉS
FONCTI
RETIREMENT INFORMATION
for future expatriate workers
SALARIÉS
I
FONCT
FONCTI
MATI
SALARIÉS
S
FONCTI
RETIREMENT INFORMATION FOR FUTURE EXPATRIATE WORKERS
Contents
1. How employment abroad counts toward the accrual of pension entitlements 5
....
a. Employment abroad as an “expatriate worker”.......................................................................................................................................................................... 5
I. Employment abroad: general rules................................................................................................................................................................................................... 5
II. Employment abroad in a country covered by European regulations (*)................................................................................. 5
III. Employment abroad in a country that has signed an agreement in France.................................................................. 6
IV. Employment abroad in a country that has not signed an agreement with France.............................................. 6
b. Posting............................................................................................................................................................................................................................................................................................................. 6
I. Posted salaried workers..................................................................................................................................................................................................................................... 6
II. Posted self-employed workers............................................................................................................................................................................................................... 6
c. Other circumstances.................................................................................................................................................................................................................................................................. 7
I. Multi-State workers.................................................................................................................................................................................................................................................... 7
II. Cross-border workers.......................................................................................................................................................................................................................................... 7
III. Telecommuters.............................................................................................................................................................................................................................................................. 7
IV. International Volunteering placements (art. L122-1 and following of the French National
Service Code)....................................................................................................................................................................................................................................................................... 7
V. Civil Servants and salaried workers covered by special schemes................................................................................................. 7
VI. Spouses of workers employed or posted abroad..................................................................................................................................................... 8
2. How employment abroad impacts your French pension
....................................................................................................
9
a. How your pension is calculated if you work abroad as an “expatriate worker” in one or more
countries where EU regulations apply........................................................................................................................................................................................................ 9
I. Base pensions under the general scheme, the agricultural scheme (MSA) and the independent
workers’ scheme (RSI) ........................................................................................................................................................................................................................................ 9
II. Points-based basic and supplementary pensions................................................................................................................................................ 10
III. Successive calculations of your pension in different countries.................................................................................................... 10
b. How your pension is calculated if you have worked abroad as an “expatriate worker” in one or
more countries that have signed a social security agreement with France............................................................................ 11
3. Ways to maximize the amount of your French pension
..................................................................................................
13
a. Voluntary insurance............................................................................................................................................................................................................................................................... 13
I. Voluntary insurance for salaried “expatriate” workers................................................................................................................................ 14
II. Voluntary insurance for self-employed “expatriate” workers (merchant craftsmen, farmers,
members of the liberal professions, etc.).......................................................................................................................................................................... 14
III. Voluntary insurance for salaried workers under special schemes........................................................................................ 14
b. Purchasing quarters for “expatriate” salaried and self-employed workers........................................................................... 14
4. Important precautions
.................................................................................................................................................................................................................................................
15
a. Before you go abroad........................................................................................................................................................................................................................................................... 15
b. When you claim your pension................................................................................................................................................................................................................................ 15
c. Throughout your time abroad................................................................................................................................................................................................................................. 15
d. When you return to France......................................................................................................................................................................................................................................... 15
e. If you are already receiving a pension when you go abroad................................................................................................................................. 15
5. CONTACTS FOR VOLUNTARY INSURANCE
6. CONTACTS FOR PENSION OFFICES
.....................................................................................................................................................
16
..................................................................................................................................................................................
17
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Are you planning to work abroad?
Are you planning to move abroad? Have you already worked in France?
You have been or will become a member of one of France’s compulsory base and supplementary
pension schemes. You have already accrued or will begin to accrue pension entitlements.
How your employment abroad counts towards the accrual and calculation of your pension
entitlements depends on whether or not your host country is covered by a Social Security
coordination regulation or by a bilateral Social Security agreement with France.
As each person’s circumstances are unique, learn what social security benefits (old age, health
cover, unemployment, etc.) are offered by the country in which you plan to work and how pension
entitlements accrued in that country are coordinated with those accrued under the French
retirement schemes.
Complete information on this topic has been made available online by the Centre of European
and International Liaisons for Social Security (CLEISS) at www.cleiss.fr.
It will help you to decide whether to take advantage of certain procedures that may boost your
French pension entitlements.
This is a guide to the aspects you will need to consider before, during and after your stay abroad.
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1. How employment abroad counts toward the accrual
of pension entitlements
The impact of your employment period abroad depends on
a number of factors:
- the country in which you plan to work;
- your working conditions (and duration of
employment) abroad.
Each of these factors is covered below.
a. Employment abroad as an “expatriate
worker”
I. Employment abroad: general rules
As a general rule, you are subject to the social security
legislation of the country in which you are employed. If you
are employed in France, you are subject to French social
security legislation. When you work abroad, unless you
are sent on a posting1, you become a member of the local
compulsory pension scheme and must pay retirement
contributions in that country.
You may then be able to use these periods of employment
to claim a retirement pension from the foreign country in
which you were employed. In that case, you will receive
a pension from each of the French or foreign retirement
schemes to which you paid contributions.
A European framework has been set up to coordinate
the pension schemes of the 27 European Union member
states, Norway, Iceland, Lichtenstein and Switzerland.
In addition, France has signed bilateral social security
agreements with over thirty countries.
France has also signed agreements with overseas
countries and territories that have their own social security
systems.
The above-mentioned coordination and agreements are
designed to protect your pension entitlements.
If you move to a country that is not covered by the European
social security coordination regulations or by a bilateral
social security agreement, your pension entitlements
will be calculated separately by each of the countries in
which you have worked without considering your periods
of employment in the other countries.
II. Employment abroad in a country covered by
European regulations
The social security coordination framework instituted by
European regulations applies to individuals who are or
who have been subject to the social security legislation of
at least two countries in which European regulations are
applicable.
European coordination regulations
These regulations are joint texts that apply immediately to all
EU member states without being transposed into national law.
All of the EU member states’ social security systems have been
coordinated in order to allow workers to exercise their right to
free circulation as set forth by the Treaty.
European regulations apply to the following countries:
Germany, Austria, Belgium, Bulgaria, Cyprus, Denmark,
Spain, Estonia, Finland, France, Greece, Hungary, Ireland,
Iceland, Italy, Latvia, Lichtenstein, Lithuania, Luxembourg,
Malta, Norway, the Netherlands, Poland, Portugal, the
Czech Republic, Slovakia, Switzerland, Romania, the
United Kingdom, Slovenia, and Sweden.
Refugees, stateless individuals and nationals of nonEuropean countries may be covered by European social
security coordination under certain circumstances.
European regulations coordinating relations between
European Member states, except for those involving
Denmark and United Kingdom, also apply to nationals of
non-European countries.
What the European regulations allow (N° 883/2004, N°
987/2009 or N° 1408/71 and N° 574/72).
With regard to pensions, these coordination rules allow
periods of employment accrued in another member state
to be considered as if they had been accrued in France.
Each country’s scheme pays the portion of the retiree’s
pension that has been earned in that country. Pensions
calculated in this way are paid in the pensioner’s country
of residence.
See map in appendix
1 - Postings are covered in the next chapter.
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III. Employment abroad in a country that has
signed an agreement with France.
IV. Employment abroad in a country that has not
signed an agreement with France.
At present, France has signed social security agreements
with more than thirty countries.
You will be required to contribute to the local scheme if it
is compulsory.
Social security agreements
These are texts signed between two countries to coordinate
their respective social security legislations and thereby
maintain the social security entitlements of people who live
and work in more than one country.
The following countries have signed a bilateral social
security agreement with France:
Andorra, Bosnia, the Channel Islands, Croatia, Macedonia,
Montenegro, San Marino, Serbia, Monaco, Algeria, Benin,
Cape Verde, Ivory Coast, Cameroon, Congo, Gabon, Mali,
Morocco, Mauritania, Niger, Senegal, Togo, Tunisia,
Canada, Quebec, the United States, Chile, Argentina,
Israel, Turkey, the Philippines, South Korea, Japan and
India.
The bilateral agreements signed with the following
countries are applicable to self-employed workers:
Canada, Quebec, the United States, Andorra, Chile, South
Korea, Japan, Tunisia, Morocco, and India.
Under certain circumstances, some bilateral agreements
may apply to refugees, stateless individuals and nationals
of other countries.
These agreements generally cover the nationals of the two
signatory countries. However, France’s agreements with
Andorra, Chile, South Korea, Japan, Quebec and India also
apply to nationals of other countries
What these agreements allow
These agreements allow periods of employment accrued
in each of the signatory countries to be counted toward a
French pension, depending on which schemes are covered
by each agreement.
Coverage is not always applicable and depends on the
country and your employment status: Indeed, selfemployed individuals and civil servants are not always
covered by these agreements.
Before you go abroad, learn about any applicable
agreements by visiting the Centre of European and
International Liaisons for Social Security (CLEISS) at
www.cleiss.fr.
Important: If you have worked in more than two countries
covered by different social security agreements, no one
single calculation will be made of all of the periods you
have accrued in all of the foreign countries in which you
have worked. Your pension will be calculated agreement
by agreement.
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Periods of employment accrued in these countries will
not count toward your French retirement pension. France
will pay you a pension calculated independently from any
periods of employment in a non-signatory country.
Likewise, the other country in which you have worked
will determine your pension entitlements based on its
legislation alone. It is important to note that the pension
to which you may be entitled abroad is not necessarily paid
if you reside outside of that country. Before you go abroad,
check whether it would be advantageous to pay voluntary
contributions in France while working abroad.
b. Posting
This is the legal situation of a worker whose company
sends him/her to work abroad for a certain amount of time.
I. Posted salaried workers
Under certain circumstances, posted salaried workers
can continue to be subject to the compulsory French
schemes during their assignments abroad. When posted
abroad, you continue to pay into the compulsory base and
supplementary French schemes as if you were still located
in France.
The maximum duration of a posting varies by agreement
and ranges from 6 months to 6 years.
Posting status is only recognized if the employee continues
to report to the employer in France and if the employee
was previously insured under the French social security
system.
If you are posted to a country that is covered by European
regulations or to a country that has signed a social security
agreement with France, you will be exempted from paying
social security contributions in that country.
If you are not covered by the provisions of an existing
agreement or if the country has no agreement with France,
you will have to pay contributions locally in addition to
paying into the French schemes.
II. Posted self-employed workers
As a self-employed worker, you can post yourself to
another country in which you will be providing services.
If you will be providing services in another EU member
state, you will need to meet the following criteria: you must
previously have been doing business in France on a regular
basis, you must continue your business activities in France
at the same time, your business activity abroad must be
limited in time and in scope, and the services provided
abroad must be similar to those you provide through your
habitual business activity in France.
If you meet all of the above criteria, you can complete the
necessary self-posting procedures through your Social
Security Fund for Independent Workers. This means that
you will continue to pay social security contributions in
France and be exempted from paying contributions in the
country where you will be temporarily providing services.
If you do not meet the criteria, you will be required to pay
social security contributions in the country in which you
are providing services.
Depending on the applicable agreement, a posting can
last from 6 months to 2 years.
Prior to your posting, if you will be providing services in a
non-EU member state, you will need to check whether that
country has signed a social security agreement that allows
self-employed workers to post there and ascertain the
criteria for self-postings. If no agreement has been signed,
you will be required to pay social security contributions in
the country in which you will be providing services and may
choose to contract additional insurance.
c. Other circumstances
Some individual circumstances may differ from those
outlined above for individuals working abroad (employees,
self-employed workers and posted workers). Some of these
are covered in the section below. The website of the Centre
of European and International Liaisons for Social Security
(CLEISS) contains more thorough information about the
legislation applicable to your specific circumstances
(www.cleiss.fr).
I. Multi-State workers
A multi-State worker habitually works in two or more
countries at the same time.
European regulations stipulate that, under certain
conditions (including length of employment, place of
residence, and employer) multi-State workers are
members of and pay contributions into only one Country’s
compulsory (base and any supplementary) retirement
schemes for all of their employment.
Salaried workers are members:
• of the Social Security system of their country of residence
if they are doing substantial work there for one employer,
or if they are working for several employers in several
member States, or if their employer is located outside
the European Union;
• of the Social Security system of the country in which the
head office of their company is located, if they do not
do 25% of their professional activity in their country of
residence and if they are working for only one employer.
Self-employed workers are members:
• of the Social Security system of their country of residence
if they are doing substantial work there;
• of the Social Security system of the country most central
to their business activity if they do not reside in one of
the Countries in which they perform a substantial portion
of their work.
Workers who are both salaried and self-employed are
members:
• of the Social Security system of the country in which they
perform their salaried work. This takes account of both
their salaried and independent work.
II. Cross-border workers
A cross-border worker is a salaried or self-employed
worker who works in a country other than his/her country
of residence, to which he/she returns at least once every
week.
It is not necessary for the country of employment to have
a shared border with France.
Like all insured individuals, cross-border workers are
subject to the social security legislation of the country in
which they work.
III. Telecommuters
Telecommuters are members of the Social Security
system of the country in which they physically perform
their work. For example, an employee living in France
who telecommutes for a company located in the United
Kingdom is a member of the French Social Security system.
IV. International Volunteering placements (art.
L122-1 and following of the French National
Service Code)
International volunteering placements can be either
in government (VIA contracts) or in private businesses
(VIE contracts). VIA and VIE placements both constitute
civic service performed abroad. Periods of international
volunteering are counted as periods of insurance for
pension entitlements and calculations (Article L122-15 of
the French National Service Code), provided that they are
performed:
- over a duration of six to 24 months;
- by French citizens or by nationals of another EU
member state and/or a country that is a party to
the European Economic Area Agreement, aged
18 to 28;
- and paid by monthly allowance.
These periods are covered by the basic old-age insurance
fund which the worker will join upon returning to France.
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V. Civil servants and salaried workers covered by
special schemes.
European regulations also cover special schemes and civil
servants’ schemes. Civil servants remain subject to the
legislation of the government for which they work.
In accordance with the applicable European regulations or
international agreements, civil servants who have worked
and paid pension contributions abroad can have this period
of employment counted toward their State Pension as a
period of insurance. When these workers submit a fully
documented request, a “liaison” form coordinating the
foreign pension or social security office with the French
pension system (Service des Retraites de l’Etat) is issued to
certify the validity of the worker’s periods of employment.
This way, it is possible to reduce or even eliminate the
discount applied to the pension for missing periods of
employment.
Throughout the duration of their posting, magistrates
or military personnel posted to a government service or
institution located abroad or to an international institution
can opt to pay pension contributions into the foreign system
alone or to both the French and the foreign systems at the
same time. They are advised to pay into both systems at the
same time if the foreign pension system does not provide
the same guarantees as the French state pension system.
Civil servants who are posted abroad to work for EU
institutions can request that their pension periods
previously accrued in France be transferred to the
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European Communities’ pension scheme. If they do not
make this request, they will retain their accrued periods
from the State pension scheme plus those they earn from
the EU scheme.
Salaried workers who are members of a special scheme
are covered by the same European regulations as other
workers.
The bilateral social security agreements also apply to the
special schemes. Workers belonging to special schemes
are covered by the same bilateral provisions as other
workers.
To learn more about these circumstances, please consult
your pension scheme’s website as well as that of the
CLEISS.
VI. Spouses of workers employed or posted abroad
Before you go abroad, if you are planning to leave your
employment (suspending your membership in the French
Social Security System) to accompany your spouse and will
not be employed abroad, learn about pension entitlements
for those not in active employment in the foreign country.
In certain countries, residents may pay contributions that
will allow them to accrue pension entitlements. If this
is not the case, it may be advantageous to pay voluntary
contributions.
2. How employment abroad impacts your French pension
a. How your pension is calculated if you
work abroad as an “expatriate worker”
in one or more countries where EU
regulations apply
I. Base pensions under the general scheme, the
agricultural scheme (MSA) and the independent
workers’ scheme (RSI) are calculated as follows:
Each scheme under which you are eligible for a pension
pays an amount that is determined by a two-step
calculation:
- a calculation of your “national” pension based
only on French legislation;
- a calculation of your “European” pension that
takes account of all of the periods you have
accrued in other countries where European
regulations apply.
After comparison, the higher amount is automatically
awarded.
Step 1: How your “national pension” is calculated
Three factors are used to calculate your national pension:
- Your average annual salary is the average of the best
annual salaries of your career on which Social security
contributions were levied, up to the official ceiling
(3,031 euros per month in 2012);
- Your rate is the percentage applied to your average annual
salary in order to calculate your pension, aggregating
the periods you have accrued in each of France’s base
pension schemes. The full rate is 50% of your average
annual salary;
- Your period of insurance under the French scheme.
Average Annual Salary X Rate
X period of insurance accrued in the French scheme
Maximum period of insurance
years taken into account for the average annual salary is
determined on a pro rata basis reflecting the proportion
that the period of insurance in that scheme represents in
the total period of insurance in all other French schemes
and schemes in other countries where EU regulations
apply, provided that the latter represents a period of
insurance based on salaries, income or contributions paid
over at least 15 years.
- Your rate
The period of insurance used to determine the rate is
the total number of quarters accrued in France, plus any
periods notified by other countries where EU regulations
apply, any periods of voluntary contributions and any
purchased quarters (which cannot overlap or exceed four
quarters per calendar year) and, in certain circumstances,
any periods recognized as equivalent.
- Your period of insurance
This is the total period of insurance accrued in France
plus all the periods of insurance and residence completed
in other countries where EU regulations apply. These
cannot overlap or exceed the maximum qualifying period
of insurance which is determined by your year of birth.
The calculation is performed in the same way as your
“national pension” by each of the French schemes, taking
account of the periods accrued abroad as if they had been
accrued in France.
Your “EU” pension is calculated in two stages
Stage 1: All of your periods of insurance and/or residence
in any countries where EU regulations apply are aggregated
to determine the “theoretical pension” to which you would
be entitled if you had accrued all of these periods in France.
Stage 2: This “theoretical pension” is prorated to reflect the
proportion that the period you contributed to each scheme
represents in the total periods of insurance (capped at the
maximum qualifying period of insurance for each scheme).
The result is the pro rata share of your “EU pension.” This
amount is then compared to the amount of your “national
pension.” You will be paid the higher amount.
Step 2: How your “EU pension” is calculated
As for the national pension, three factors are taken
into account:
- Your average annual salary (or income).
Your average annual salary or income is determined by
each scheme based only on the salaries or income on which
contributions were levied by that scheme. The number of
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Example 1: how a pension is calculated under EU rules
for a private-sector worker
Base pension:
An employee born in 1955 has paid contributions:
- for 6 years (24 quarters) in Germany;
- for 37 years (148 quarters) in France.
This employee’s national pension will be discounted
11.25 points for his/her 18 missing quarters (18 x
0.625 points). Indeed, an employee born in 1955 must
accrue 166 quarters in order to qualify for a full pension.
This employee’s base pension will be calculated as
follows:
(Average Annual Salary X 38.75% X 148/166)
X (128/148).
The employee will qualify for a full EU pension based
on his/her total of 172 (148 + 24) accrued quarters. This
employee’s base pension will be calculated as follows:
(Average Annual Salary X 50% X 166/166) X (128/166)
Supplementary pension:
In addition to the base pension, this employee will also
receive a supplementary pension (Arrco (and Agirc where
applicable)):
Nb of points X value of the point
No discount will be applied to the supplementary pension
of an individual receiving a full pension under the basic
scheme (except for Agirc tranche C if under the minimum
age of 65, which will gradually be raised to 67).
Example II: how a pension is calculated under EU rules
for a self-employed worker
If this individual born in 1955 is not a salaried worker but
self-employed:
Since the person has accrued more than 166 quarters
between France and Germany, s/he can claim a full
pension in light of his/her age.
His/her pension will therefore be calculated as follows:
Total number of points X value of the points
II. Points-based basic and supplementary
pensions
Under EU regulations, the national pension is not
calculated separately from the EU pension in certain base
schemes and in the supplementary schemes where the
pension rate is based on points rather than on periods of
insurance. The competent French institution will only take
account of the periods of insurance accrued in the other
member State(s) to determine the correct rate of pension.
For the schemes that calculate pensions by points, which
include certain basic schemes (for the self-employed
and formers) and particularly supplementary salaried
workers’ schemes (Arrco, Agirc and Ircantec) all of the
points accrued (whether through compulsory or voluntary
contributions) is multiplied by a value of the point.
This pension is paid without a discount when an individual
retires:
- b eginning at age 65 and 67 by virtue of the
regulations governing these points-based
pension schemes;
- beginning at the age of eligibility for a full basic
pension (beginning at age 60 to 62 depending
on the person’s generation and special
circumstances such as disability or inability to
work. Except for Agirc tranche C.
III. Successive calculations of your pension in
different countries.
If you become eligible for or claim pensions at different
times in the different countries where you have accrued
pension entitlements, your entitlements will be reexamined
depending on your current circumstances and applicable
legislation at the time of each new claim.
The amount of the pension you will receive from the French
pension schemes may change as a result.
Example 1: successive calculations for a salaried
worker
A salaried worker born in 1955 has worked for 32 years
(128 quarters) in France and for 5 years (20 quarters) in the
United Kingdom. S/he claims a pension at age 62 in France
but is not eligible for a pension in the United Kingdom.
His/ her national pension will be calculated as follows:
Average Annual Salary x 37.50% (128 quarters in
France) X 128/166
His/ her EU pension will be calculated as follows:
(Average Annual Salary x 38.75% (148 quarters in
France and the UK) X 148/166) X 128/166).
10
The higher of the two values will be awarded.
At age 67, the worker then claims his/her pension in
the United Kingdom. France will have to recalculate the
amount of his/her EU pension by taking account of these
five additional years of contributions that factor in to the
new claim.
The share of the employee’s EU pension paid by France will
now be calculated as follows:
(Average Annual Salary x 50% X 166/166) X (128/166).
Example 2: successive calculations for a selfemployed worker
A self-employed artisan born in 1954 has worked:
- for 30 years (120 quarters) in France and
- for 6 years (24 quarters) in Italy.
S/he claims a pension in France and defers claiming an
Italian pension because s/he continues to work in Italy.
In France, his/her national pension will be calculated
based on 120 quarters:
Average Annual Income X 37.50 X 120/165,
His/her EU pension will be calculated based on
144 quarters:
(Average Annual Income X 37.50% X 144/165)
X (120/144).
The higher of the two values will be awarded.
At age 65, the worker then claims his/her pension in Italy,
where s/he has accrued 4 additional years or 16 quarters.
France then recalculates his/her EU pension to take
account of these additional quarters (120+24+16 quarters
earned in France and in Italy)
(Average Annual Income x 46.875% X 160/165)
X (120/160).
This amount is compared with that of the worker’s
recalculated national pension and the higher value will
be awarded.
b. How your pension is calculated if you
have worked abroad as an “expatriate
worker” in one or more countries that
have signed a social security agreement
with France
How it works
International Social Security agreements coordinate
France’s social security system with those of the signatory
countries. Pension calculations differ depending on the type
of agreement that has been signed. Each country pays the
share of the pension that has been accrued under its rules.
There are three types of agreement:
Agreement 1: option between calculation methods.
You have the choice between:
- a pro rata calculation: depending on the terms of the
agreement, the pension office in each country aggregates
the periods of insurance accrued in France and in the
foreign country and calculates your pension as if you
had spent the entire career in that country alone. Your
pension is then prorated to reflect the period accrued
in each country as a proportion of your total period of
insurance (capped by some agreements at the qualifying
period);
and
- a separate calculation: each country calculates the
pension to which you are entitled based on your career
in that country alone. To determine the amount of your
pension under the general scheme, you can request
(depending on the applicable agreement) to have the
periods accrued in the other country included as long as
they do not overlap with periods of insurance completed
in any of the French base schemes, including the general
scheme.
Agreement 2: separate calculation
A separate pension is calculated for each country (see
above).
Agreement 3: comparison of the pro rata and separate
calculations (see Agreement 1)
You are automatically awarded the higher of the two
amounts.
When international social security agreements apply?
To be covered by these agreements, you must have been
subject to the rules of one (or more) countries bound by a
social security agreement AND:
- be a national of a signatory country or
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-be a stateless person or a refugee if the
agreement provides for this or if the country has
signed the New York Convention or the Geneva
Convention or
- b e a national of a non-signatory country, to
whom the agreements with Andorra, Chile,
South Korea, Japan, Quebec, and India apply or
- be an EU national for whom the application of an
agreement signed between an EU member state
and a non-EU member state, in which you have
worked, is more advantageous in determining
the amount of your pension that the coordination
within the European Union.
34 countries have signed a social security agreement
with France.
Agreement 1
Agreement 2
Agreement 3
BosniaHerzegovina
Algeria
Andorra
Channel Islands
Benin
Argentina
Croatia
Cameroun
Chile
Israel
Canada
Gabon
Macedonia
Cape Verde
India
Mali
Congo
Japan
Mauritania
Ivory Coast
Morocco
Montenegro
Monaco
Quebec
Niger
Philippines
South Korea
San Marino
Senegal
Tunisia
Serbia
Turkey
Togo
United States of
America
Only the agreements signed with Canada, the United
States, Andorra, Chile, South Korea, India, Japan, Morocco,
Quebec and Tunisia apply to all self-employed workers,
including those in the liberal professions.
Example 1: calculation for a career in Europe and in a
country bound by an agreement
A salaried worker who has paid contributions in France,
the United States and Germany.
A salaried worker born in 1955 has worked
-for 100 quarters in France;
-for 46 quarters in Germany and
-for 20 quarters in the United States.
The periods accrued in Germany and the United States will
not be aggregated.
12
This worker’s pension will calculated alternatively under
the EU regulations (meaning with 146 quarters if the EU
pension will be higher than the national pension) and under
the Social Security agreement between France and the
United States (meaning with 120 quarters if this calculation
is higher than that of the national pension).
The higher amount will be awarded.
Example 2: calculation for a career in an EU member
state and in two countries bound by an agreement
An individual has paid contributions:
- for 7 years in the United States,
- for 3 years in Algeria,
- for 5 years in Germany
- and for 25 years in France.
The worker’s duration of insurance will not take account of
all of the periods accrued but will be calculated agreement
by agreement. Three calculations will be performed:
- A first calculation based on the periods accrued
in France and the United States,
- A second calculation based on the periods
accrued in France and Algeria,
- A third calculation based on the periods accrued
in France and Germany.
The highest amount will be awarded.
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3. Ways to maximize the amount of your French pension
The amount of your pension depends on the amount of
contributions you have paid during your career. Depending
on your circumstances and on the foreign country in which
you plan to work, it may be advantageous to pay voluntary
contributions.
For the supplementary scheme(s):
Any employee working outside of France for any employer
can pay voluntary contributions in order to continue to
accrue Arrco and Agirc (for managerial positions) points
as if they were working in France.
Moreover, in points-based schemes (e.g. supplementary
schemes) periods of employment abroad do not accrue
points unless voluntary contributions are paid.
Membership criteria: (through an employer or individually).
All points accrued are saved and will count toward the
calculation of your pension, whatever the length of your
career.
In this case, it may be advantageous to register for
voluntary insurance.
a. Voluntary insurance
I. Voluntary insurance for salaried “expatriate”
workers
For the basic scheme:
If you are a salaried worker subject to the general scheme,
you can continue to pay contributions toward your French
base pension by joining the Caisse des Français de
l’Etranger (CFE).
This option is available to you if you can document at least
five years’ membership in a compulsory French health
insurance scheme.
www.cfe.fr/pages/assurances/entreprises/adhesion.php
Time frame: you must join the CFE within a maximum
of ten years following the beginning of your employment
abroad. CFE membership is not retroactive and does not
exempt you from paying compulsory contributions to the
local old-age insurance scheme.
Effect on your pension: these periods of voluntary
insurance will count toward the amount of your pension
as if you had never left France.
For reference purposes, the quarterly amount of voluntary
contributions for 2012 in EUROS varies by income between
378 and 1,515 € (see table in appendix)
Competent institution: La Caisse des Français de
l’Etranger (see addresses in appendix)
While there are no citizenship requirements for
membership, the employee must meet one of the two
following criteria:
- to have previously contributed to an Arrco-Agirc
fund or
- to contribute to a base scheme at the same time.
If an expatriate worker’s employer is located in France, s/
he can join a voluntary insurance scheme called “extension
territoriale,” which will be a group contract covering only
the company’s expatriate workers by way of the employer’s
French fund or through the funds specifically dedicated to
expatriate workers (CRE-IRCAFEX).
The breakdown of employee-employer contributions must
remain the same as for employees working in France.
Independently of their employer, expatriate workers may
also join individually: in this case, only the CRE-IRCAFEX
funds are authorized to accept their individual membership.
Whether an expatriate worker joins through an employer’s
group contract or individually, the rules for accruing Arrco
and Agirc points (rates, contribution base, purchase prices)
are the same as if s/he had joined as an employee working
in France.
Time frame: Expatriate workers covered by a group
contract must join within the three months following their
departure abroad.
Expatriate workers joining individually must become
members within 12 months. Beyond this deadline, their
membership date will be registered as January 1st of the
current year, unless they pay late penalties.
Effect on your pension: Entitlements accrued in the
supplementary salaried workers’ schemes Arrco and Agirc
by expatriate workers while abroad will be added to those
previously accrued in France (or those accrued at a later
date).
Expatriate workers can check their supplementary pension
entitlements at any time on their Agirc-Arrco group’s online
portal. There, they can check their Updated Points Record
(“relevé actualisé de points” (RAP)) or their Individual
Account Statement (Relevé de situation individuel) online
for a complete overview of their entitlements under
France’s compulsory pension schemes in France.
13
Competent Institution: The competent institutions to
provide information on supplementary pensions for
expatriate salaried workers are (see list of addresses in
appendix):
- your current Agirc-Arrco group. Contact information is
available online at www.agirc-arrco.fr or by telephone on
0 820 200 189 (0.09 € tax inclusive/ min from a landline
phone).
- C RE and IRCAFEX at: Délégation Internationale
international@novalistaitbout.com - Tel: 01 44 89 43 41.
II. Voluntary insurance for expatriate selfemployed workers (merchant craftsmen, farmers,
liberal professions, etc.)
Membership criteria
To be eligible for voluntary insurance, workers must meet
the following membership criteria:
- demonstrate five years of prior membership in a
compulsory health insurance scheme for salaried or
self-employed workers.
Time frame
Applications for membership in voluntary insurance must
be submitted within a maximum of ten years following the
first day of employment in a foreign country.
Membership takes effect from the 1st day of the calendar
quarter following the application or, upon request, from
the 1st day of the calendar quarter following the date on
which the applicant began employment abroad.
Self-employed agricultural workers can choose the
effective date for their membership. Either:
- from January 1st of the year following the date
of enrolment;
- o r from January 1 st of the year in which the
worker began employment abroad.
Amount of voluntary contributions
Voluntary contributions are generally calculated based
on income or on a flat-rate basis, capped by the Social
Security system’s official upper limit. The contribution rate
is the same as for those paying compulsory contributions.
Effect on pension
When claiming benefits, entitlements accrued during a
period of voluntary contributions will be counted as if the
period of employment had been completed in France and
subject to compulsory contributions.
Membership in voluntary insurance for the base scheme
entails mandatory membership in the supplementary
pension fund linked to that scheme and in the disability
and death scheme.
14
III. Voluntary insurance for salaried workers under
special schemes
Request information from your scheme (see addresses in
appendix).
b. Purchasing quarters for “expatriate”
salaried and self-employed workers
Terms
Expatriate salaried or self-employed workers (merchant
artisans, agricultural workers, liberal professions, etc.)
can pay contributions retroactively for the years worked
abroad.
Who can purchase quarters?
- Salaried workers and those with salaried worker status
working outside of France and who have been covered
by any compulsory French health insurance scheme for
five years;
- Surviving spouses of workers meeting the above criteria;
Cost and effect on pension
On January 1st, 2011, the cost of purchasing quarters of
employment abroad was brought into alignment with
purchases (“versements pour la retraite (VPLR) on account
of years of education or incomplete years.
When your pension is calculated, these purchases will
factor into the amount and/or the duration of your pension.
If you are a salaried worker, purchasing quarters will not
transpose salaries to your account.
Whether you are a salaried or an independent worker,
purchased quarters will not be taken into account when
determining your annual base salary or income.
The CNAV’s website (www.lassuranceretraite.fr) offers a
calculator you can use to determine the cost of purchasing
quarters.
Time frame for purchasing quarters
Quarters must be purchased within ten years following the
last day of employment abroad.
Private-sector salaried workers must purchase quarters
from the CNAV or from the Carsats (see list of addresses
in appendix)
Purchasing quarters by employees subject to special
schemes
If this applies to you, check the information available on
your scheme’s website (see list of addresses in appendix)
4. Important precautions
a. Before you go abroad
Learn about the level of protection offered by the country
in which you will be working (see the country-by-country
information pages available from the CLEISS).
Ask your employer all of the necessary questions about
what insurance coverage is provided for in your employment
contract during your period of employment abroad.
If you will be working in a country without a bilateral
agreement, learn:
- t he length of insurance required to claim a
pension;
- the pensionable age in that country;
- the consequences of a refund of your pension
contributions, which may be offered by the
country in which you have worked;
Under the European regulations, once you submit a claim,
your pension will be claimed at the same time from all of
the schemes under which you have worked, unless:
- you specifically request to defer your pension in
one of the countries;
- you do not meet all of the criteria to claim your
pension in the other countries at the same time.
Social Security coordination agreements allow the pension
schemes in the countries to which European regulations
apply and those that have signed a bilateral agreement
with France to process your pension claim at the same
time.
c. Throughout your time abroad
- the requirements for claiming your pension: if
you return to France, will that country pay you a
pension? In other words, are pension payments
in that country subject to a residence test?
Always keep all documentation of your employment and
your contributions paid abroad. These documents will be
useful when you claim your pension or if you decide to
enroll for voluntary insurance or purchase quarters.
Important: the period of employment completed abroad
in a country without a bilateral agreement with France
does not count towards the calculation of your French
pension.
Voluntary insurance: remember to complete the paperwork
required by the base and supplementary pension schemes.
Make sure to meet the deadlines to enroll in voluntary
insurance. Your enrollment is not necessarily retroactive.
If you will be working in a country with a bilateral
agreement with France, learn:
- the amount of minimum and maximum pensions
or the average pension paid by the local
compulsory schemes;
d. When you return to France
- the pensionable age in that country;
- the provisions of that country’s pension scheme:
is there a minimum period of insurance required
to claim a pension?
If you want to purchase quarters, make sure to do so within
the allotted time frame1
e. If you are already receiving a pension
when you go abroad
You are required to notify your pension offices of your new
address and of your change in circumstances.
b. When you claim your pension
Please take note of the following information.
Pensions are not paid out automatically. You must submit
a claim at the pension office in your country of residence
or at the pension office in the country where you were
last employed. By virtue of the European coordination
regulations, a liaison form will be forwarded to each of
the European compulsory pension schemes to which you
have paid contributions.
15
5. CONTACTS FOR VOLUNTARY INSURANCE
Voluntary insurance for salaried employees (base
pension):
Caisse des Français de l’Étranger (public reception)
12, rue la Boétie
75008 Paris
Tel: 01 40 06 05 80
Fax: 01 40 06 05 81
Open Monday to Friday, 9 a.m. to 4:45 p.m.
Metro Saint-Augustin or Miromesnil
Caisse des Français de l’Étranger (head office)
Centre d’activités Saint-Nicolas
160, rue des Meuniers
77950 Rubelles
Tel. (from France at the standard local charge):
0810 11 77 77
Tel. (from abroad): +33 1 64 14 62 62
Fax: 01 60 68 95 74
Open Monday to Friday, 9 a.m. to 5 p.m.
Voluntary insurance for salaried employees
(supplementary pension):
Website for the supplementary retirement fund www.agircarrco.fr or single dedicated number for supplementary
pensions 0 820 200 189 (0.09€ tax-inclusive/ min from a
landline phone)
16
Supplementary pension institutions CRE and IRCAFEX
International delegation
international@novalistaitbout.com
Tel. 01 44 89 43 41
Voluntary insurance for artisans and merchants
Caisse RSI IDF OUEST
RSI 2 Rue Voltaire
92532 Levallois-Perret
France
Tel. 01 57 64 70 10
Fax. 01 57 64 70 19
www.contact.le-rsi.fr/accueil.do
Voluntary insurance for agricultural workers
Caisse MSA ILE de France
161, avenue Paul-Vaillant Couturier
95250 Gentilly
Mailing address: MSA Ile-de-France
75691 Paris Cedex 14
Tel. 01 30 63 88 80
Fax: 01 49 85 53 80
Email: contact.particulier@msa75.msa.fr
Voluntary insurance for the liberal professions
www.cnavpl.fr
6. CONTACTS FOR PENSION OFFICES
NATIONAL OLD AGE INSURANCE FUND (CNAV),
national fund, relevant for the Ile de France region
PENSIONS AND OCCUPATIONAL RISK FUND
(CARSAT) for the regions of metropolitan France
GENERAL SOCIAL SECURITY FUND (CGSS) for
overseas departments of France
Contact information for your regional fund is available at
www.lassuranceretraite.fr
CIPAV
Interprofessional providence and old-age insurance
fund (architects, architecture specialists, engineers,
technicians, surveyors, experts, consultants and related
professions, etc.)
www.cipav-retraite.fr
CNAVPL
National old-age insurance fund for the liberal professions
www.cnavpl.fr
CNBF
National fund for members of the French bars
www.cnbf.fr
PENSION FUNDS FOR THE LIBERAL
PROFESSIONS
CRN
Notaries’ pension fund
www.crn.fr
“Mutualité Sociale Agricole” (MSA) Funds for
farmers and agricultural workers
CAVOM
Old-age insurance fund for ministerial, public and judicial
officers
www.cavom.org
CCMSA
Central MSA fund
www.msa.fr
CARMF
French doctors’ independent pension fund
www.carmf.fr
CARCDSF
Independent pension fund for dental surgeons and
midwives
www.carcdsf.fr
CAVP
Old-age insurance fund for pharmacists
www.cavp.fr
CARPIMKO
Pension fund for medical auxiliaries
www.carpimko.com
CARPV
Independent pension and providence fund for veterinarians
www.carpv.fr
CAVAMAC
Old-age allowance fund for insurance agents
www.cavamac.fr
CAVEC
Old-age insurance fund for chartered accountants and
external auditors
www.cavec.org
MSA SUD CHAMPAGNE
www.msa10-52.fr
MSA GRAND SUD
www.msagrandsud.fr
MSA MIDI-PYRÉNÉES NORD
www.msa-mpn.fr
MSA PROVENCE-AZUR
www.msa13.fr
MSA CHARENTES
www.msacharentes.fr
MSA CORSE
www.msa20.fr
MSA BOURGOGNE
www.msa-bourgogne.fr
MSA DORDOGNE-LOT-ET-GARONNE
www.msa24.fr
www.msa47.fr
MSA FRANCHE-COMTÉ
www.msafranchecomte.fr
MSA ARDÈCHE-DRÔME-LOIRE
www.msa-ardeche-drome-loire.fr
17
MSA HAUTE-NORMANDIE
www.msa-haute-normandie.fr
MSA ÎLE-DE-FRANCE
www.msa-idf.fr
MSA ARMORIQUE
www.msa-amorique.fr
MSA PICARDIE
www.msa02.fr
www.msa60.fr
www.msa80.fr
MSA MIDI-PYRÉNÉES SUD
www.msa-mps.fr
MSA GIRONDE
www.msa33.fr
MSA PORTES-DE-BRETAGNE
www.msaportesdebretagne.fr
MSA BERRY-TOURAINE
www.msa-berry-touraine.fr
MSA LOIRE-ATLANTIQUE-VENDÉE
www.msa44-85.fr
MSA BEAUCE-CŒUR-DE-LOIRE
www.msa-beauce-coeurdeloire.fr
MSA LANGUEDOC
www.msalanguedoc.msa.fr
MSA MAINE-ET-LOIRE
www.msa49.fr
MSA CÔTES NORMANDES
www.msa-cotesnormande.fr
MSA MARNE-ARDENNES-MEUSE
www.msa085155.fr
MSA LORRAINE
www.msalorraine.fr
MSA NORD-PAS-DE-CALAIS
www.msa59-52.fr
MSA AUVERGNE
www.msa-auvergne.fr
MSA SUD AQUITAINE
www.msasudaquitaine.fr
MSA ALSACE
www.msa-alsace.fr
MSA AIN-RHÔNE
www.msa01-69.fr
MSA MAYENNE-ORNE-SARTHE
www.msa-mayenne-orne-sarthe.fr
MSA ALPES-DU-NORD
www.msaalpesdunord.fr
18
MSA ALPES-VAUCLUSE
www.msa-alpesvaucluse.fr
MSA SÈVRES-VIENNE
www.msa79-86.fr
MSA LIMOUSIN
www.msa-limousin.fr
“RÉGIME SOCIAL DES INDÉPENDANTS” (RSI)
FUNDS FOR SELF-EMPLOYED WORKERS
www.rsi.fr
(SUPPLEMENTARY PENSION FUND FOR NON
CIVIL-SERVICE STAFF OF THE STATE AND CIVIL
AUTHORITIES
IRCANTEC
www.irantec.fr ou www.cdc.retraites.fr
SUPPLEMENTARY PENSION FUNDS FOR PRIVATESECTOR EMPLOYEES
For information about the supplementary retirement
funds Agirc and Arrco, go to the websites:
www.agirc-arrco.fr
and www.maretraitecomplementaire.fr
To speak with an advisor and set up your supplementary
pension, call: 0820 200 189* (*0.09 euros/minute from a
landline phone); this number is not a voice server.
You can also directly contact your supplementary
retirement fund office. If you do not know which one you
belong to, check the pension fund directory or go to the
website agirc-arrco.fr under the section “Connaître votre
caisse de retraite” (Find your pension office). Have your
social security number handy
PENSION SCHEME FOR NATIONAL CIVIL
SERVANTS
Ministry of the Budget, Public Accounts and Government
Reform
“Service des Retraites de l’Etat” (State pension department)
www.pensions.bercy.gouv.fr
PENSION SCHEME FOR REGIONAL AND
HOSPITAL-EMPLOYED CIVIL SERVANTS
CNRACL
National pension fund for local government officials
www.cnracl.fr or www.cdc.retraites.fr
ERAFP
Supplementary pension fund for the civil service
www.rafp.fr
“SPECIAL” SCHEMES FOR EMPLOYEES
BELONGING TO A COMPANY OR A PROFESSION
WITH A SPECIAL STATUS
MINE WORKERS
Mine workers’ pension savings fund
www.retraitedesmines.fr
FSPOEIE
Special pension fund for public industrial facility workers
www.fspoeie.fr or www.cdc.retraites.fr
IRCEC
Supplementary pension fund for the educational and
creative professions
www.racd-berru.org
CLERKS AND NOTARIAL EMPLOYEES
Crpcen
Pension and providence fund for clerks and notarial
employees
www.crpcen.fr
ELECTRICAL AND GAS INDISTRY WORKERS
CNIEG
National pension fund for the electrical and gas industries
www.cnieg.fr
PROFESSIONAL MERCHANT, FISHING
AND RECREATIONAL SEAMEN
ENIM
National seamen’s invalidity fund
www.enime.eu
Pension office:
Centre des pensions 1 bis rue Pierre-Loti BP 240 - 22505 Paimpol Cedex - Tel. 02 96 55 32 32
RATP EMPLOYEES
CRP RATP
Retirement fund for Paris Public Transport employees
www.crpatp.fr
SNCF EMPLOYEES
CPRPSNCF
Providence and pension fund for employees of the French
National Railway Corporation
www.cprpsncf.fr
BANQUE DE FRANCE EMPLOYEES WITH CIVIL SERVICE
STATUS
Banque de France
Service des Pensions - 77431 Marne-la-Vallée Cedex 2
Tel.: 01 64 80 21 69
COMEDIE-FRANCAISE EMPLOYEES (CRPCF)
Pension fund for employees of the Comédie-Française
Place Colette 75001 Paris
Tel. : 01 44 58 14 14
OPERA NATIONAL DE PARIS EMPLOYEES
Pension fund for employees of the Paris national opera
73 bd Haussmann - 75008 Paris
Tel: 01 47 42 72 08 - Fax: 01 47 42 38 87
EMPLOYEES OF THE AUTONOMOUS PORT OF
STRASBOURG
“Port autonome de Strasbourg
25 rue de la Nuée-Bleue - BP 407 R/2
67002 Strasbourg Cedex
Tel: 03 88 21 74 09
CIVIL AVIATION CABIN CREW MEMBERS
CRPNPAC
Pension fund for professional cabin crew members in civil
aviation
www.crpn.fr
CLERGY
CAVIMAC
Old age, disability and health insurance fund for members
of the clergy
www.cavimac.fr
19
European regulations
Germany
Austria
Belgium
Bulgaria
Cyprus
Denmark
Spain
Estonia
Finland
France
Greece
20
Coordination decrees
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Czech Republic
Romania
United Kingdom
Slovakia
Slovenia
Sweden
Iceland
Liechtenstein
Norway
Switzerland
Mayotte (status currently
undergoing a change)
New Caledonia
French Polynesia
Saint-Pierre-etMiquelon
INTERNATIONAL AGREEMENTS
Bilateral agreements
Algeria
Andorra
Argentina
Benin
Bosnia-Herzegovina
Cameroon
Canada
Cape Verde
Chile
Congo
South Korea
Ivory Coast
Croatia
United States of America
Gabon
Guernesey/
Aurigny/Herm
Jethou
Israel
India
Japan
Macedonia (former
Yugoslavia)
Mali
Morocco
Mauritania
Monaco
Montenegro
Niger
Philippines
Quebec
San Marino
Senegal
Serbia
Togo
Tunisia
Turkey
VOLUNTARY INSURANCE SCALES
Employees’ voluntary insurance (source: Caisse des français de l’étranger CFE)
Quarterly contribution rate for 2012 in EUROS
ANNUAL INCOME
Greater than or
equal to 36,372 €
Between 8,186 €
and 36,371 €
Less than
18,186 €
Members aged
under 22
CATEGORY
1
2
3
4
Contribution calculation base
QUARTERLY CONTRIBUTION RATE
36,372 €
27,279 €
18,186 €
9,093 €
1,515 €
1,134 €
756 €
378 €
Artisans’ and merchants’ voluntary insurance (source: RSI)
Category 1
Category 2
Category 3
Last income from
self-employment
Greater than or equal to
the PASS (*)
Between 1 and ½ PASS
Less than ½ PASS
Contribution basis
1 PASS
75% of the PASS
50% of the PASS
PASS = annual Social Security ceiling
PASS for 2012 = 36,375 €
Voluntary insurance for farmers and agricultural workers
Contributions
Contribution basis
AVI (Individual old-age
insurance) (CE; AF; CC)
AVA (Agricultural old-age
insurance) with ceiling. (CE)
Technical portion
Supplementary portion
3.20%
Social Security ceiling
8.64%
2.53%
AVA without ceiling (CE)
1.39%
0.25%
AVA with ceiling (AF & CC)
8.64%
2.53%
1.39%
0.25%
AVA without ceiling
(AF & CC)
400 x official minimum wage
Voluntary insurance for the liberal professions
www.cnavpl.fr
22
Rates (2011 scales)
PROJECTIL - 02 47 20 40 00
www.info-retraite.fr

foncti fonct - L`Assurance retraite

Transcription

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