ExemptionEndedSocial security and healthcareNational

2025 pension contribution exemption for retired doctors working in priority shortage areas

Article 6 of the 2025 Social Security Financing Act exempts from old-age insurance contributions, on income received in 2025, doctors combining work and retirement in a priority intervention area designated by the regional health agency, provided their self-employed income is below a ceiling set by decree. In return, they acquire no rights to a second pension. It covers doctors who drew their pension before the first day of the month following promulgation of the law.

Measure originators

Amendment authorGVT
Geneviève Darrieussecq
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2025

Measure impact

Retired doctors who keep practising in under-served areas pay no old-age contributions on their 2025 income, within the income ceiling set by decree, and do not build new pension rights.

Official references

Law number: Loi n° 2025-199 du 28 février 2025 (LFSS 2025), art. 6
Official Journal: JORF n° 0051 du 28 février 2025

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
5 / 5 steps
Completed
28 February 2025

Possible referral to Constitutional Council

Constitutional review

Décision de conformité / censure partielle

Décision du Conseil constitutionnel sur la loi de financement de la sécurité sociale pour 2025.
Completed
28 February 2025

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2025-199 du 28 février 2025 de financement de la sécurité sociale pour 2025 (JORF n° 0051 du 28 février 2025).
Completed
17 February 2025

Debate and vote

Parliamentary process
Vote result
Adopted
Adoption définitive du projet de loi de financement de la sécurité sociale pour 2025 par le Sénat.
Completed
12 February 2025

National Assembly has the final say

Parliamentary process

Si échec CMP

Vote result
Adopted without a vote (Article 49.3)
Projet de loi de financement de la sécurité sociale pour 2025 considéré comme adopté à l'Assemblée nationale (article 49.3), après le rejet de la motion de censure.
Completed
1 January 2025

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Exonération portant sur les revenus perçus en 2025.