Since 2019, Agirc and Arrco have merged into a single scheme. From now on, private sector employees can therefore contribute to Agirc-Arrco in order to set up a supplementary pension. While the basic scheme has its own calculation rules, Agirc-Arrco also has specific conditions for determining the number of points contributed. While quarters are required for the basic retreat, here are points that need to be gathered. Explanations.
The Agirc-Arrco supplementary pension scheme only takes into account the contributions paid while they are converted into points. The number of supplementary pension points allocated each year is thus determined by dividing the total amount of contributions paid for the year by the acquisition value of the point. The total amount of contributions therefore represents the employee’s share, as well as the employer’s share. Regarding the value of the point, it is set each year by the plan managers. It is published, on a fixed basis, on November 1 of each year.
For the year 2023, the value of the Agirc-Arrco retirement point has been set at 1.3498 euros. Thanks to the annual revaluation of the point, pensions can thus experience an increase based on the value of the point. Points are therefore calculated on the basis of employee and employer contributions paid. The contribution base thus responds to a scale, which divides the gross salary into two tranches established according to the annual social security ceiling. The contractual rate of contribution varies, in turn, according to the bracket to which you belong. For tranche 1, it amounts to 6.20%, for tranche 2, to 17%.
