Back to the list of sources

EIR apparié fiscal : Cross-scheme sample of pensioners matched with data from personal income tax returns

Years : 2016

Producer : Ministry of Health (DREES)

The Cross-scheme sample of pensioners is a panel that enables us to observe changes in the number and composition of retirees, describe retirement conditions and calculate the average pension per retiree under all schemes. This sample enables the overall pension amount of an anonymous sample of individuals to be calculated by combining data from the various legally compulsory French schemes. The IRS also collects detailed information on the calculation of pension amounts: number of validated quarters, rate and circumstances of liquidation (dates of liquidation, in particular), any deductions and premiums. The generations included in the sample for one period are reselected for the next period, which makes it possible to observe the evolution of pensions between two periods in detail, by distinguishing the effect of different factors (reviews, acquisition of new entitlements, arrival of new liquidators, etc.).