The complementary retirement for employees of private employers is based on a points system managed by IRCEM within the Agirc-Arrco scheme. Understanding how this works allows for a precise evaluation of what this coverage provides, and especially what it does not cover, to anticipate any potential need for additional savings.
Employment-retirement accumulation and second Agirc-Arrco pension: what changes for IRCEM affiliates
Since the reform that came into effect in September 2023, a retiree who resumes a salaried activity can acquire new pension rights. This system, called full employment-retirement accumulation, directly concerns IRCEM affiliates as it applies to the entire Agirc-Arrco scope.
Recommended read : Liquidation and permanent closure of Christine Laure: what future for the iconic brand?
On the basic retirement side, the second pension is capped at 5% of the annual Social Security ceiling, which amounts to 2,403 euros per year in 2026, with a lifetime cumulative cap of 4,806 euros. For the Agirc-Arrco complementary retirement, contributions paid after retirement generate new points within the limit of the PASS (48,060 euros in 2026).
In practice, a retired childcare assistant who resumes a few hours of care with a private employer accumulates additional points through the IRCEM complementary retirement, which can be converted into a pension supplement during a second liquidation. This possibility did not exist before the reform.
Related reading : What are the allowed dimensions for a lift bed base?
Mandatory IRCEM complementary retirement and individual retirement savings: comparative table
The IRCEM complementary retirement and an individual Retirement Savings Plan (PER) do not serve the same purposes. One is mandatory and collective, while the other is voluntary and customizable. Confusing them leads to inappropriate decisions.
| Criteria | IRCEM Complementary Retirement (Agirc-Arrco) | Individual PER |
|---|---|---|
| Membership | Mandatory for all employees of private employers | Voluntary |
| Calculation method | Points acquired through employee and employer contributions | Capital or annuity based on free payments |
| Taxation of contributions | Contributions automatically deductible from gross income | Contributions deductible from taxable income (annual cap) |
| Availability of funds | Pension paid from the legal retirement age | Locked until retirement (except in cases of early release) |
| Survivor’s pension | 60% of the pension to the surviving spouse | Variable depending on the contract |
| Management | No investment choice, collective management | Choice between self-management and managed options |
The individual PER offers flexibility absent from the mandatory scheme. However, the IRCEM complementary retirement guarantees a base income without any active management from the affiliate.
Agirc-Arrco IRCEM Points: how to check your rights before retirement
Errors on career statements are not uncommon, particularly in the home employment sector where declarations go through Cesu or Pajemploi. A missing quarter or an undeclared employer can significantly reduce the number of points acquired.
Checking your career statement several years before retirement allows for correcting anomalies in time. The Info Retraite portal consolidates all schemes, including Agirc-Arrco, and displays the number of points accumulated with IRCEM.
Three checks to systematically carry out:
- Compare Cesu or Pajemploi payslips with the IRCEM points statement, year by year, to spot discrepancies
- Verify that periods of compensated unemployment have indeed generated complementary retirement points, as Agirc-Arrco grants free points on this basis
- Check the consideration of family increases (10% increase for three or more children, applicable to the Agirc-Arrco complementary pension)
A request for correction takes several months. Waiting until the last year before liquidation complicates the process considerably.
Increases and reductions: two often underestimated levers
The Agirc-Arrco system applies temporary coefficients for reduction or increase based on the age of retirement. Retiring one year after the full-rate age generates a 10% increase for one year on the complementary pension. Conversely, retiring without meeting the full-rate conditions results in a lasting reduction.
For employees of private employers affiliated with IRCEM, who often have multiple employers with modest hourly volumes, the number of points acquired often remains lower than that of a full-time employee. This observation makes the analysis of the solidarity coefficient and the optimal liquidation date even more relevant.
Linking IRCEM complementary retirement and protection insurance
IRCEM is not limited to mandatory complementary retirement. The group also offers insurance guarantees (incapacity, disability, death) and a health mutual tailored to the transition to retirement. These two dimensions are interconnected: a long hospitalization at the end of a career can cause a break in contributions that affects the number of points acquired.
The IRCEM insurance guarantees cover the maintenance of income in case of work stoppage, which indirectly protects the accumulation of complementary retirement rights. Insurance and retirement form a coherent whole that should be evaluated globally rather than by isolated contracts.
At the time of transitioning to retirement, the choice between keeping the health mutual of the former employer (through the system resulting from the Évin law) or taking out an individual contract depends on the health expense profile. Optical, dental, and hearing aid expenses increase with age, and individual contracts allow for finer adjustments of guarantees.
The IRCEM complementary retirement constitutes a foundation whose calculation rules, increases, and employment-retirement accumulation deserve careful verification well before the liquidation date. The number of points acquired is not sufficient to evaluate future income: the retirement coefficient and any career corrections weigh as much as the contributions paid.