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Presentation

The pension reform announced by Mr Emmanuel Macron during the presidential campaign is based on a number of general principles, often summarised by the pledge that ‘every euro contributed entitles the contributor to the same rights’.

As the details of the reform are not yet known, this paper aims to contribute to the public debate by setting out the fundamental principles of a well-designed pay-as-you-go system, regardless of the specific system chosen, and to highlight the trade-offs that must be resolved through democratic debate. We therefore highlight the benefits of indexing pension entitlements to wage growth, and of establishing transparent rules governing the adjustment of benefit rates in line with the country’s demographic conditions.

Nevertheless, there are significant trade-offs to be resolved: what overall contribution rate should be chosen? How should the contribution rates of the various schemes be aligned? How quickly should the transition to the new system take place? How can solidarity mechanisms be improved? And what governance structure should be put in place?

Key Results

  • The debate over the ideal pension system is not simply a matter of choosing between annuity-based, notional account or points-based schemes, but should be based on general operating principles.
  • Indexing pension entitlements accrued over a person’s working life in line with wage growth is the only option that can guarantee that every euro contributed entitles the contributor to the same pension, regardless of when the contribution was made.
  • Given a fixed contribution rate, the financial sustainability of the system also requires adjusting the pension payout rate in line with demographic conditions, in particular the average life expectancy per generation.
  • Solidarity mechanisms can be designed to replicate the redistribution of the current system, or even to improve upon it.
Last modified: July 21, 2026