Structural reformIn effectSocial benefitsNational

Pensions: better recognition of quarters credited for children

For pensions starting from 1 September 2026, mothers' average annual salary is calculated over 24 years (one child) or 23 years (two or more children) instead of 25, and quarters credited for children count towards early retirement for long careers.

Impact on public finances

Costs 600 m €/yr2030 estimate · Several administrations

Source of the estimate: PLFSS 2026 - Annexe 9, fiche d'évaluation préalable de l'article 45 (Réduire les inégalités entre les femmes et les hommes à la retraite) (Rough estimate)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date

1 September 2026

Measure impact

Child-related pension credits are treated as contributory for long-career early retirement, up to 2 quarters. Calculating over the best 24 or 23 years raises the reference salary of the women concerned.