{"id":11796,"date":"2025-03-25T00:00:00","date_gmt":"2025-03-24T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/"},"modified":"2025-03-25T00:00:00","modified_gmt":"2025-03-24T23:00:00","slug":"pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/","title":{"rendered":"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f?"},"content":{"rendered":"<p>Les modalit\u00e9s de prise en compte des indemnit\u00e9s journali\u00e8res maternit\u00e9 et adoption int\u00e9gr\u00e9es dans le revenu annuel moyen, lequel permet de calculer la pension de retraite de base du r\u00e9gime g\u00e9n\u00e9ral, viennent d\u2019\u00eatre modifi\u00e9es. Que faut-il retenir \u00e0 ce sujet\u202f?<\/p>\n<h2>Revenu annuel moyen\u202f: une am\u00e9lioration de la prise en compte des IJSS maternit\u00e9 et adoption\u2026<\/h2>\n<p>Rappelons tout d\u2019abord que le montant de la pension de retraite de base d\u00e9pend notamment du revenu annuel moyen, correspondant aux cotisations d\u2019assurance vieillesse permettant la validation des trimestres d\u2019assurance.<\/p>\n<p>Jusqu\u2019\u00e0 maintenant, sous r\u00e9serve de justifier d\u2019une affiliation au r\u00e9gime g\u00e9n\u00e9ral, les indemnit\u00e9s journali\u00e8res de s\u00e9curit\u00e9 sociale (IJSS) per\u00e7ues dans le cadre du cong\u00e9 maternit\u00e9 pouvaient \u00eatre prises en compte dans le revenu annuel moyen\u202f:<\/p>\n<ul>\n<li>\u00e0 hauteur de 125 % de leur montant pour les cong\u00e9s maternit\u00e9 d\u00e9but\u00e9s \u00e0 compter du 1er janvier 2012\u202f;<\/li>\n<li>suivant une base forfaitaire pour les cong\u00e9s maternit\u00e9 ayant d\u00e9but\u00e9 avant le 1er janvier 2012.<\/li>\n<\/ul>\n<p>Ces modalit\u00e9s sont am\u00e9nag\u00e9es. Tout d\u2019abord, la condition pr\u00e9alable tenant \u00e0 l\u2019affiliation au r\u00e9gime g\u00e9n\u00e9ral est modifi\u00e9e\u202f: jusqu\u2019alors, cette possibilit\u00e9 \u00e9tait r\u00e9serv\u00e9e aux assur\u00e9s qui justifiant d\u2019une affiliation au r\u00e9gime g\u00e9n\u00e9ral dans les 12 mois pr\u00e9c\u00e9dant la naissance.<\/p>\n<p>D\u00e9sormais, l\u2019assur\u00e9 n\u2019aura plus qu\u2019\u00e0 justifier d\u2019une affiliation au r\u00e9gime g\u00e9n\u00e9ral soit au cours de l\u2019ann\u00e9e civile de la naissance ou de l\u2019adoption de l\u2019enfant, soit au cours de l\u2019ann\u00e9e civile pr\u00e9c\u00e9dant cette adoption, ouvrant ainsi cette possibilit\u00e9 \u00e0 davantage d\u2019assur\u00e9s.<\/p>\n<p>Ensuite, les IJSS vers\u00e9es en cas de cong\u00e9 d\u2019adoption, ainsi que celles vers\u00e9es au p\u00e8re en cas de d\u00e9c\u00e8s de la m\u00e8re en couche, seront \u00e9galement prises en compte, au titre du revenu annuel moyen, pour les cong\u00e9s de maternit\u00e9 ayant commenc\u00e9 avant le 1er janvier 2012.<\/p>\n<p>Ainsi, l\u2019\u00e9valuation sur la base forfaitaire applicable aux IJSS vers\u00e9es dans le cadre des cong\u00e9s maternit\u00e9 ayant d\u00e9but\u00e9 avant le 1er janvier 2012 est \u00e9galement modifi\u00e9e pour tenir compte de cette nouvelle prise en compte.<\/p>\n<p>Cette somme forfaitaire est \u00e9gale \u00e0 une part du salaire m\u00e9diant per\u00e7u au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dant la naissance ou l\u2019adoption de l\u2019enfant.<\/p>\n<p>Pour l\u2019adoption de l\u2019enfant, il est pr\u00e9vu que cette fraction corresponde \u00e0\u202f:<\/p>\n<ul>\n<li>158\/365\u00e8me pour une adoption survenue \u00e0 compter du 1er juillet 1980 qui conduit \u00e0 3 enfants \u00e0 charge pour le m\u00e9nage ou l\u2019assur\u00e9\u202f;<\/li>\n<li>88\/365\u00e8me dans les autres cas.<\/li>\n<\/ul>\n<p>Si l\u2019assur\u00e9 a adopt\u00e9 plusieurs enfants (2 minimum), cette fraction correspondra \u00e0\u202f:<\/p>\n<ul>\n<li>88\/365\u00e8me pour les adoptions survenues avant le 1er juillet 1980\u202f;<\/li>\n<li>105\/365\u00e8me pour les adoptions survenues entre 1er juillet 1980 et le 31 d\u00e9cembre 1994\u202f;<\/li>\n<li>193\/365\u00e8me pour les adoptions survenues \u00e0 compter du 1er janvier 1995.<\/li>\n<\/ul>\n<p>Notez que cette prise en compte nouvelle des indemnit\u00e9s journali\u00e8res maternit\u00e9 et vers\u00e9es au p\u00e8re en cas de d\u00e9c\u00e8s de la m\u00e8re seront prises en compte \u00e0 la demande de l\u2019assur\u00e9.<\/p>\n<p>Retenez, enfin, que ces nouvelles mesures sont entr\u00e9es en vigueur le 22 f\u00e9vrier 2025.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051223550#:~:text=Objet%20%3A%20le%20texte%20modifie%20diverses,retraite%20de%20base%20l%C3%A9galement%20obligatoire.\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2025-155 du 19 f\u00e9vrier 2025 portant diverses mesures en mati\u00e8re de retraite<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\" target=\"_blank\">Pension de retraite : quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f?   <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_pensionretraite.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les modalit\u00e9s de prise en compte des indemnit\u00e9s journali\u00e8res maternit\u00e9 et adoption int\u00e9gr\u00e9es dans le revenu annuel moyen, lequel permet de calculer la pension de retraite de base du r\u00e9gime g\u00e9n\u00e9ral, viennent d\u2019\u00eatre modifi\u00e9es. Que faut-il retenir \u00e0 ce sujet\u202f?<\/p>\n","protected":false},"author":0,"featured_media":11797,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-11796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les modalit\u00e9s de prise en compte des indemnit\u00e9s journali\u00e8res maternit\u00e9 et adoption int\u00e9gr\u00e9es dans le revenu annuel moyen, lequel permet de calculer la pension de retraite de base du r\u00e9gime g\u00e9n\u00e9ral, viennent d\u2019\u00eatre modifi\u00e9es. Que faut-il retenir \u00e0 ce sujet\u202f?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-24T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"3\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f?\",\"datePublished\":\"2025-03-24T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/\"},\"wordCount\":587,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg\",\"articleSection\":[\"Actu Sociale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/\",\"name\":\"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f? - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg\",\"datePublished\":\"2025-03-24T23:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f? - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/","og_locale":"de_DE","og_type":"article","og_title":"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f? - Cabinet Magar","og_description":"Les modalit\u00e9s de prise en compte des indemnit\u00e9s journali\u00e8res maternit\u00e9 et adoption int\u00e9gr\u00e9es dans le revenu annuel moyen, lequel permet de calculer la pension de retraite de base du r\u00e9gime g\u00e9n\u00e9ral, viennent d\u2019\u00eatre modifi\u00e9es. Que faut-il retenir \u00e0 ce sujet\u202f?","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/","og_site_name":"Cabinet Magar","article_published_time":"2025-03-24T23:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"3\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/"},"author":{"name":"","@id":""},"headline":"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f?","datePublished":"2025-03-24T23:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/"},"wordCount":587,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg","articleSection":["Actu Sociale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/","name":"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f? - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg","datePublished":"2025-03-24T23:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_pensionretraite.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-de-retraite-quelle-prise-en-compte-des-ijss-maternite-et-adoption\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Pension de retraite\u202f: quelle prise en compte des IJSS maternit\u00e9 et adoption\u202f?"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=11796"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11796\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/11797"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=11796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=11796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=11796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}