Question 12469 — pensions: general

Summary

Mr. Jean-Paul Dufrègne draws the attention of the Minister of Action and Public Accounts to the situation of low-income households in the event of regularization of pensions due over several years. In fact, it was contacted by a retiree who received a retirement pension reminder following an error in the fund's calculation of the amount paid for more than 4 years. This significant sum for this very low-income household was paid in one only once and declared for pensions during the income tax declaration made in year n+1. Although it was specified to the tax administration that the amount paid should have been spread over more than four years, the general tax code and in particular its article 163-0 A provides for the application of a so-called quotient system which makes it possible to reduce the amount of tax calculated in the year of collection but in no case does this mechanism allow to recalculate the taxation of previous years. As a result, the reference tax income for the regularization year remained much higher than that which should have been recorded if the pension fund had paid the pensions actually due over time. The reference tax income conditions a certain number of benefits, the financial consequences are disastrous for this household which for a year saw itself withdrawn the benefit of numerous aids such as personalized housing aid (APL), the energy check, aid for social action. He asks what measures could be implemented to protect the most vulnerable households.

Machine translation from French. The official text remains authoritative.

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