In 2019, Agirc and Arrco merged to form a unit intended to manage your supplementary pension. In this context, pay-as-you-go pensions make it possible to immediately redistribute to retirees the contributions paid by active workers. The contribution rates for the various pension schemes are therefore set according to agreements concluded between the social partners. Explanations.
Since their merger, Agirc-Arrco has only two contribution brackets, with a contribution rate that varies from one bracket to another. For AGFF, CET and GMP contributions, these have been abolished since January 1, 2019. The Agirc-Arrco system operates on the basis of deductions from employee social security contributions, which are then converted into retirement points . However, there are differences between the contribution that allows you to acquire pension points and that which is deducted by the employer from the salary. For the first, it is a contractual rate of contribution while the second responds to the call rate of contribution.
Agirc-Arrco contributions are deducted by the employer and paid to the Agirc and Arrco supplementary pension funds. Their amount is calculated according to a base defined in relation to the Social Security ceiling, but also at a contributory and non-contributory contribution rate. This calculation is made using the formula contribution base x contribution rate. The contractual contribution rate is used to calculate the number of pension points acquired: for tranche 1, it amounts to 6.20% and, for tranche 2, to 17%. Contribution rates are also referred to as 127%. It corresponds to costs aimed at maintaining the balance of the supplementary schemes.
