Key Benefits:
The Prime Minister,
On the report of the Minister of Interior, Internal Security and Local Freedoms, the Minister of Social Affairs, Labour and Solidarity, the Minister of Economy, Finance and Industry, the Minister of Health, Family and Persons with Disabilities and the Minister of Public Service, State Reform and Land Management,
Considering the Civil and Military Pension Code, including article L. 9 bis;
Considering the social security code, including article L. 381-4;
Considering the consumer code, including its article L. 331-3;
Having regard to Act No. 72-662 of 13 July 1972, as amended, establishing the general status of the military;
Having regard to amended Act No. 83-634 of 13 July 1983 on the rights and obligations of civil servants, including its article 2;
Having regard to Act No. 2003-775 of 21 August 2003 on pension reform, including article 45 of the Act;
Having regard to amended Decree No. 47-1846 of 19 September 1947 regulating public administration for the establishment of the National Pension Fund for Local Government Officers;
In view of Decree No. 2003-1306 of 26 December 2003 on the pension plan for officials affiliated to the National Pension Fund for Local Government Officers;
The State Council (Finance Section) heard,
Decrete:
For the purposes of section 45 of the above-mentioned Act of 21 August 2003, the provisions of this Decree shall be as follows:
1° Staff members and career and contracted personnel under the aforementioned Civil and Military Pension Code;
2° The officials mentioned in article 1 of the aforementioned decree of 19 September 1947.
An application to take into account the periods of study referred to in section 45 of the Act may be made from the first registration for an employee or recruitment for a member. No contributions to the pension plan may be made after the date of retirement or after the date of the cancellation of executives or controls if the pension plan comes before retirement.
The inclusion of study periods may not be for a total period of less than one quarter or more than twelve quarters. Within these limits, it must cover an entire number of quarters.
It shall be considered to be equal to one quarter for the purposes of the preceding paragraph any period of ninety consecutive days in which the person concerned had the quality of a student, either of an institution, school or class mentioned in the 1st of Article L. 351-14-1 of the aforementioned Code of Social Security, or of a large school or preparatory class to a large school.
It cannot be taken into account more than four quarters for the same calendar year, for the purposes of section 45 of the above-mentioned Act of August 21, 2003 or for the affiliation with a mandatory basic pension plan.
In order to ensure the actuarial neutrality of the contributions provided for in section 45 of the above-mentioned Act of 21 August 2003, the amount of the payment to be made for each quarter is equal to the value, updated according to the age of the person concerned and increased by a lump sum representative of the family and marital benefits, resulting from the difference between:
(a) On the one hand, the amount of the pension to which the person concerned could claim at the age of sixty by applying the maximum percentage of liquidation on the basis of an indiciary treatment determined under the terms set out in the annex to this decree;
(b) On the other hand, at the choice of the individual, one of the following three amounts:
1° In order to take into account a quarter of studies to obtain a winding-up supplement under section L. 13 of the above-mentioned Code of Civil and Military Retirement Pensions without this supplement being taken into account in the insurance period defined in section L. 14 of the same code, the value of a pension liquidated under the same conditions, reduced by a quarter in respect of the duration of the services and eligible benefits in liquidation
2° For consideration of a quarter of studies under section L. 14 or II of the same code, the value of a pension that is liquidated under the same conditions, reduced by one quarter for the duration of insurance;
3° For a quarter of study under section L. 13 of the same code, the value of a pension that is liquidated under the same conditions, reduced by one quarter in respect of the duration of eligible liquidation services and bonuses.
The calculation of the updated values mentioned above shall be carried out in accordance with the terms set out in the annex to this decree, applying a discount rate, set by decree, decreasing according to the age of the person concerned at the date of his application.
Taking into account the periods of study defined in section 45 of the above-mentioned Act of 21 August 2003 may be requested by the public servants and the military referred to in section 1 of this Order to, as the case may be, the pension service of the department or the institution under which they belong or the National Pension Fund of Local Government Officers.
An application is admissible only if contributions due to a possible prior application have been fully paid.
In order to take into account each of the study quarters defined in section 2 of this Order, the interested parties choose one of the three options referred to in section 3 b.
Within a period of four months from the receipt of the applicant's request, the pension service referred to above or the National Pension Fund for Local Government Officers establishes a funding plan. This plan is included in the document which is addressed to the interested party, which indicates whether the request is admissible and which, in this case, is a decision to accept the request and also includes the following:
(a) The balance sheet, expressed in number of quarters, the duration of services and bonuses and the duration of insurance at the date of application;
(b) A forecasting assessment, based on the application, of these periods expressed in number of quarters at the age of opening of pension rights of the individual;
(c) The amount of the payment to be made for each quarter that may be considered;
(d) The total amount of payments to be made;
(e) The amount of each payment in the event that the person opts for the schedule provided for in Article 5 of this Order.
Upon receipt of this document, the interested party has a period of three months to give its express acceptance to the proposal made to it. In case of acceptance, the choice made by the interested party between the three options referred to in Article 3 b is irrevocable. On this occasion, he indicates whether he opts for the level mentioned in e. The silence of the interested party is denial. In this case, no new applications may be made before the one-year deadline.
I. - Payment of dues due to an application shall be made in a single time if it relates to a quarter. If it covers more than one quarter, the payment is made, at the choice of the individual, either in one or in several times.
In this case, the duration of the scheduling cannot exceed:
(a) Three years from the date of the first payment when the application carries more than four quarters;
(b) Five years when the application covers five to eight quarters;
(c) Seven years when the application covers more than eight quarters.
In the case of a phased payment of contributions, the first payment is the one-quarter contribution and is the subject of a particular payment. The following payments are made on a monthly basis.
The monthly payments referred to in the preceding paragraph shall be prepaid by the end of the third month following the receipt by the person concerned of the decision to accept the application. These pre-payments are equal amount, with the exception of the last, made for balance.
In the event of a year-over-year period, the amount of payments due from the second year is increased in accordance with the forecasted evolution of the Off-Tobacco Consumer Price Index in the economic, social and financial report annexed to the Finance Act for the year under review.
II. - Monthly advance payments are suspended and the duration of the schedule referred to in I is extended for the period in which the individual is placed in one of the following situations:
(a) Leave of disease, long illness or long-term, from the date on which the individual no longer receives the full treatment;
(b) An accompanying person at the end of life;
(c) Off-frame position;
(d) Availability;
(e) Parental leave;
(f) Parental attendance leave.
III. - Payments cease permanently in the following cases:
(a) When the interested party is released in anticipation of dues;
(b) As of the retirement of the person concerned or the removal of executives or controls if the person is involved prior to retirement;
(c) From the date of notification to the person concerned of the decision on admissibility of his application for procedural commitment to a debt commission under the conditions laid down in Article L. 331-3 of the Consumer Code;
(d) When the suspension of payments in II exceeds three years.
In the event of a final termination of the instalment of contributions, the duration of studies taken into account for the liquidation of the pension shall be calculated on the prorated basis of actual contributions.
The provisions of this Decree shall apply to 1 January 2004.
The Minister of the Interior, Homeland Security and Local Freedoms, the Minister of Social Affairs, Labour and Solidarity, the Minister of Defence, the Minister of Economy, Finance and Industry, the Minister of Health, Family and Persons with Disabilities, the Minister of Public Service, State Reform and Land Management, the Minister of Budget and Budget Reform, and the Minister Delegate to the Minister of Budget and Budget Reform, and the Minister Delegate to the
A N N E X E
For the purposes of section 3 of this Order, the assessment for taking into account a period of study of a quarter is calculated as follows:
1° The reference pension P defined in (a) of this article shall be calculated as follows:
P = 75% x T
where T is the indiciary treatment involved in the calculation of the P pension equal to the indiciary treatment of the person concerned at the date of the application, increased, for each year separating the date of the application from the date of the sixty years of the person concerned, from a rate fixed by decree;
2° The amount of the contribution referred to in the first paragraph is as follows:
p = (P - P') x E x (1 + C)
where:
P is one of the amounts defined in the following three paragraphs to the choice of the interested party:
- for consideration of a quarter of studies to obtain a winding-up supplement under section L. 13 without this supplement being taken into account in the insurance period defined in section L. 14, P is obtained from P by reducing the duration of eligible liquidation services and bonuses by one quarter without decreasing the duration of insurance;
- for consideration of a quarter of studies under the I or II of Article L. 14, P is obtained from P by reducing by one quarter the duration of insurance defined in this article;
- for a quarterly study under section L. 13, P is obtained from P by reducing the duration of eligible liquidation services and bonuses by one quarter.
For the calculation of P', the duration of insurance and the rate of the minoration coefficient referred to in Article L. 14 of the Civil and Military Retirement Pension Code are fixed by decree;
This is the representative lump sum coefficient of family benefits, set by decree. E is the actuarial term defined as the completed monthly life annuity for a B-aged person and a deferral equal to A-B determined as follows:
E = [ (1 + i)k x LA+k ) - 24 ]
1
LA+k
13
E = [57
E = [k=0
E = [S(
x
)
]
(1 + i)k
LA
24
x ( (1 + i)A-B x LB )
1
LA
x (
x
)
(1 + i)A-B
LB
where:
A is the age of sixty years;
B is the age reached by the person concerned at the date of the application to take into account the periods of study, rounded to the entire number of years below;
i is the discount rate, depending on the age of the person concerned at the date of the application to take into account the periods of study, fixed by decree;
Lx, for x variant from B to 117, are the viager coefficients determined from mortality tables under conditions provided by decree.
Done in Paris, December 26, 2003.
Jean-Pierre Raffarin
By the Prime Minister:
The Minister of Public Service,
of State Reform
and landscaping,
Jean-Paul Delevoye
The Minister of the Interior,
of Internal Security
and local freedoms,
Nicolas Sarkozy
Minister of Social Affairs,
and solidarity,
François Fillon
The Minister of Defence,
Michèle Alliot-Marie
Minister of Economy,
finance and industry,
Francis Mer
Minister of Health, Family
and persons with disabilities,
Jean-François Mattei
Minister for Budget
and budgetary reform,
Alain Lambert
Minister for Local Freedoms,
Patrick Devedjian
