2.5. Early Retirees

If you are under the official age of retirement of your home country, and living in France on an early retirement pension and/or interest on capital, then as a general rule you will be exempt from most social security contributions.

Only those affiliated to the French State health system (the CMU) are liable to pay a health contribution. Accordingly, if you are covered by an E106 certificate from your home country, you will not pay a health contribution.

Similarly, if you are covered by an E106, or you have private health insurance, you will not be liable for the social welfare levy on your early retirement pension.

However, you will pay the levy on investment and rental income, as well as capital gains.

Your subsequent liability to the levy then depends on your cirumstances, which is discussed in our review of the social welfare levy.

Remember also, as we stated earlier, a government service pension is liable to UK income tax, whilst a private/occupational pension is taxable in France.