{"id":2485,"date":"2023-11-08T10:32:47","date_gmt":"2023-11-08T09:32:47","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2485"},"modified":"2023-11-13T08:55:13","modified_gmt":"2023-11-13T07:55:13","slug":"focus-sur-la-retraite-progressive","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2485","title":{"rendered":"Focus sur la retraite progressive"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2485\" class=\"elementor elementor-2485\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2649d2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2649d2e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-127ebf1\" data-id=\"127ebf1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64339eb elementor-widget elementor-widget-heading\" data-id=\"64339eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois d'octobre 2023<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4aa6d6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4aa6d6d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40da9b7\" data-id=\"40da9b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-849262b elementor-widget elementor-widget-heading\" data-id=\"849262b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s social<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-56d194c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56d194c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ad2ab96\" data-id=\"ad2ab96\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76b0c21 elementor-widget elementor-widget-heading\" data-id=\"76b0c21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Focus sur la retraite progressive<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a44c90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a44c90\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-72d7c04\" data-id=\"72d7c04\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ace425 elementor-widget elementor-widget-text-editor\" data-id=\"2ace425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ce mois-ci nous nous penchons sur un syst\u00e8me relativement peu connu, que le gouvernement a voulu rendre plus attractif : <strong>la retraite progressive<\/strong>.<\/p><p>Le principe est simple, il s\u2019agit du cas d\u2019une personne qui souhaite <strong>b\u00e9n\u00e9ficier d\u2019une partie de sa pension de retraite<\/strong> tout en poursuivant son activit\u00e9 professionnelle. L\u2019application pratique est cependant un peu plus compliqu\u00e9e. Il faut tout d\u2019abord remplir deux conditions, une d\u2019\u00e2ge, l\u2019autre de trimestres acquis. Concernant la premi\u00e8re, compte tenu de l\u2019\u00e9volution progressive de l&rsquo;\u00e2ge l\u00e9gal de d\u00e9part \u00e0 la retraite (pour rappel, il passe \u00e0 terme\u00a0de 62 \u00e0 64 ans), l\u2019\u00e2ge de d\u00e9part possible \u00e0 la retraite progressive se situe, selon la date de naissance de la personne concern\u00e9e, entre <strong>60 et 62 ans<\/strong>.<\/p><p>Vous trouverez ci-apr\u00e8s un tableau explicitant cet aspect :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a9e84f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a9e84f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d8aa0a\" data-id=\"1d8aa0a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f2f0fc elementor-widget elementor-widget-image\" data-id=\"4f2f0fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"651\" height=\"398\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Capture.png\" class=\"attachment-large size-large wp-image-2489\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Capture.png 651w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Capture-300x183.png 300w\" sizes=\"(max-width: 651px) 100vw, 651px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a98535 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a98535\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15955e3\" data-id=\"15955e3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f89a4b5 elementor-widget elementor-widget-text-editor\" data-id=\"f89a4b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p>S\u2019agissant de la seconde condition, il est n\u00e9cessaire de justifier d\u2019<strong>au moins 150 trimestres<\/strong> dans un ou plusieurs r\u00e9gimes obligatoires de base (r\u00e9gime salari\u00e9, non-salari\u00e9, agricole&#8230;). Une fois ces deux conditions concernant le b\u00e9n\u00e9ficiaire remplies, il faut s\u2019assurer aussi que le temps de travail et la r\u00e9mun\u00e9ration de ce dernier soient en conformit\u00e9 avec le dispositif. Pour ce faire, le temps de travail doit se situer entre 40 % et 80 % d\u2019un temps plein (\u00e0 l\u2019exclusion des personnes non soumises \u00e0 une dur\u00e9e du travail).\u00a0Cumulativement, l\u2019activit\u00e9 professionnelle maintenue doit l\u2019\u00eatre \u00e0 titre exclusif, le revenu annuel minimal qui en ressort doit \u00eatre d\u2019au moins 40 % du SMIC brut et enfin, la diminution de la r\u00e9mun\u00e9ration correspondante \u00e0 cette retraite progressive doit se situer entre 20 et 60 % des revenus ant\u00e9rieurs (moyenne prise sur les 5 derni\u00e8res ann\u00e9es).<\/p><p>Sous r\u00e9serve de respecter tous ces \u00e9l\u00e9ments, la personne, si cette derni\u00e8re est salari\u00e9e, est tenue de faire une demande d\u2019avenant en bonne et due forme \u00e0 son employeur, qui, en r\u00e9alit\u00e9, ne peut refuser que pour une unique raison : l\u2019incompatibilit\u00e9 de la dur\u00e9e du travail souhait\u00e9e avec l\u2019activit\u00e9 \u00e9conomique de l\u2019entreprise. Ce n\u2019est que si toutes les conditions susmentionn\u00e9es sont remplies, que la personne peut s\u2019adresser \u00e0 l\u2019organisme de retraite auquel elle est affili\u00e9e pour demander \u00e0 b\u00e9n\u00e9ficier d\u2019une retraite progressive, dont la date de jouissance diff\u00e8re selon que l\u2019assur\u00e9 est soumis \u00e0 une dur\u00e9e du travail (au plus t\u00f4t au 1er jour suivant du mois suivant la demande) ou non (1er janvier qui suit la demande).<\/p><p>Compte tenu de la technicit\u00e9 et de la complexit\u00e9 certaine de cette r\u00e9forme, nous vous invitons \u00e0 contacter notre cabinet dans l\u2019hypoth\u00e8se o\u00f9 vous souhaiteriez avoir des informations plus compl\u00e8tes \u00e0 ce sujet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e495d68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e495d68\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b33a092\" data-id=\"b33a092\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0130645 elementor-widget elementor-widget-image\" data-id=\"0130645\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"515\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/5097592-scaled-1-768x515.jpg\" class=\"attachment-medium_large size-medium_large wp-image-2490\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/5097592-scaled-1-768x515.jpg 768w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/5097592-scaled-1-300x201.jpg 300w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/5097592-scaled-1-1024x686.jpg 1024w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/5097592-scaled-1-1536x1030.jpg 1536w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/5097592-scaled-1-2048x1373.jpg 2048w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois d&rsquo;octobre 2023 Actualit\u00e9s social Focus sur la retraite progressive Ce mois-ci nous nous penchons sur un syst\u00e8me relativement peu connu, que le gouvernement a voulu rendre plus attractif : la retraite progressive. Le principe est simple, il s\u2019agit du cas d\u2019une personne qui souhaite b\u00e9n\u00e9ficier d\u2019une partie de sa pension de retraite [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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