How the French State Pension Is Calculated: SAM, Taux Plein, and Decote (2026)
The French state pension is made up of two distinct parts. The first is the retraite de base, provided by the regime general (the main social-security scheme for private-sector employees). The second is the retraite complementaire Agirc-Arrco, a separate supplementary pension that adds a significant amount on top. This guide explains only the base pension, using the official 2026 parameters.
The three building blocks of the base pension
The annual base pension is the product of three elements: the SAM (Salaire Annuel Moyen, capped at the PASS ceiling), the taux (the rate, which starts at 50% taux plein and may be reduced by a decote), and the prorata (the ratio of quarters validated to quarters required, capped at 1).
| Element | What it is | 2026 value |
|---|---|---|
| SAM (Salaire Annuel Moyen) | Mean of your 25 best gross annual salaries, each capped at the annual PASS | Capped at 48,060 EUR per year |
| Taux plein | Maximum rate applied when the full quarter requirement is met | 50% of the SAM |
| Decote | Rate reduction per missing trimestre below the required total | 1.25% per missing quarter, max 20 quarters (25% max reduction) |
| Prorata | Ratio of validated quarters to required quarters | min(1, trimestresValides / trimestresRequis) |
The PASS: why salaries above 48,060 EUR do not increase the base pension
The PASS (plafond annuel de la Securite sociale) is the annual ceiling used for the base-pension calculation. For 2026 it is 48,060 EUR. When computing your SAM, each year's salary is capped at the PASS for that year before the 25-year average is calculated. Earnings above the PASS do not increase the base pension, though they are taken into account in the Agirc-Arrco complementaire (Tranche 2). This is why the base pension has a natural ceiling of 50% times 48,060 EUR = 24,030 EUR per year, or 2,002.50 EUR per month.
The taux plein and the decote
The full rate (taux plein) of 50% applies when you have validated the required number of trimestres for your birth year. Under the 2023 reform, the requirement for people born from 1965 onwards is 172 trimestres (43 years). If you claim the pension before accumulating enough quarters, a decote of 1.25% of the rate is applied for each missing trimestre, up to a cap of 20 trimestres. The maximum decote is therefore 25% of the rate, bringing the effective taux down from 50% to 37.5%.
There is also an automatic taux plein at age 67 regardless of the number of quarters validated. Anyone who reaches 67 receives the full 50% rate even if their career is short. The prorata coefficient still applies in that case, so the pension will be proportionally reduced if fewer than the required quarters were validated.
Worked example 1: full career (SAM 35,000 EUR, 172/172 quarters)
Suppose your SAM is 35,000 EUR (below the PASS, so no capping). You have validated 172 trimestres, exactly the 172 required. No decote applies. The prorata is 1.
| Step | Calculation | Result |
|---|---|---|
| SAM (capped) | min(35,000, 48,060) | 35,000 EUR |
| Taux | 50% x (1 - 1.25% x 0 missing quarters) | 50.00% |
| Prorata | min(1, 172 / 172) | 1.0000 |
| Annual base pension | 35,000 x 0.50 x 1.0 | 17,500 EUR |
| Monthly base pension | 17,500 / 12 | 1,458.33 EUR |
The estimated monthly base pension is 1,458.33 EUR. Remember: the Agirc-Arrco complementaire will add a further amount on top of this figure.
Worked example 2: short career with decote (SAM 35,000 EUR, 152/172 quarters)
Now suppose the same SAM of 35,000 EUR but only 152 trimestres validated out of the 172 required. There are 20 missing quarters: exactly the decote cap. The taux is reduced from 50% to 37.5%.
| Step | Calculation | Result |
|---|---|---|
| SAM (capped) | min(35,000, 48,060) | 35,000 EUR |
| Missing quarters | 172 - 152 | 20 (at the cap) |
| Taux | 50% x (1 - 1.25% x 20) | 37.50% |
| Prorata | min(1, 152 / 172) | 0.8837 |
| Annual base pension | 35,000 x 0.375 x 0.8837 | ~11,598.84 EUR |
| Monthly base pension | 11,598.84 / 12 | ~966.57 EUR |
The combination of the decote on the rate and the reduced prorata gives a substantially lower pension. This illustrates why extending your career to reach the full quarter requirement has a significant impact.
The Agirc-Arrco complementaire: a separate, additional pension
The Agirc-Arrco complementaire is not a top-up to the base pension: it is an entirely separate pension scheme with its own point-based calculation. Employee and employer contributions purchase Agirc-Arrco points throughout your career. At retirement those points are converted into a complementaire pension using the current point value. For many private-sector workers the complementaire adds 40% to 80% on top of the base pension, making the total retirement income considerably higher than the base figure shown by this calculator.
The 2023 reform: what changed and what may still change
The 2023 pension reform raised the legal retirement age progressively from 62 to 64 and accelerated the extension of the required trimestres from 167 to 172. As of 2026, workers born from 1965 need 172 trimestres for the taux plein. The reform is subject to ongoing legal and political debate, and additional adjustments to the age thresholds or quarter requirements are possible. Always verify the requirements for your specific birth year with your Assurance Retraite.
Frequently asked questions
How do I know my SAM? Your Assurance Retraite relevé de carrière lists each year's earnings reported to the social-security system. The SAM is computed from the 25 highest years, each capped at the PASS for that year.
What counts as a validated trimestre? One trimestre is validated for every 150 times the SMIC hourly rate earned in a quarter (around 1,690 EUR in 2026). A maximum of four trimestres can be validated per calendar year regardless of earnings. Child-rearing (maternite, paternite, adoption) and certain periods of illness, disability, or unemployment can also generate validated trimestres.
Can I get a surcote (bonus) for working beyond the full quarter requirement? Yes. Working additional trimestres after reaching both the age threshold and the full-quarter requirement earns a surcote of 1.25% per extra trimestre, increasing the rate above 50%. The surcote is not included in this simplified estimator.
Estimate your French base pensionEstimate your French base-regime state pension (régime général). Enter your average salary, quarters validated and required, and see the monthly pension with taux plein or decote applied.Related articles
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