26 février 2013
12 juillet 2013
CAR
Commission Moreau (26 février 2013-12 juillet 2013)
France. Commission pour l'avenir des retraites (2013)
Chargée de faire des propositions visant à faire évoluer le système de retraite, la Commission pour l’avenir des retraites est créée le 26 février 2013, par lettre de mission du Premier ministre Jean-Marc Ayrault à Mme Yannick Moreau.
Constituée de Yannick Moreau, présidente de section au Conseil d’Etat, d’Anne-Marie Brocas, Sylvie François, Florence Parly, Cécile Van de Velde, Didier Blanchet, Daniel Cohen, Dominique Libault, Didier Tabuteau et Serge Volkoff, la Commission pour l’avenir des retraites est chargée d’« identifier les différentes pistes de réforme permettant d’assurer l’équilibre des régimes de retraite à court, moyen et long terme, et d’en renforcer la justice, l’équité et la lisibilité pour les assurés ».
Au terme de trois mois d’auditions et de consultations, témoignant des positions des administrations centrales, des caisses de sécurité sociale, des juridictions, corps de contrôle et d'inspection, des partenaires sociaux, des universitaires et organismes de recherche et de divers organismes publics et privés, Yannick Moreau remet au Premier ministre le 14 juin 2013 un rapport intitulé « Nos retraites demain : équilibre financier et justice ».
Sur la base des travaux réalisés par le Conseil d’orientation des retraites (COR) qui évalue le besoin de financement des régimes de retraite à 20 milliards d’euros d’ici 2020, la Commission Moreau propose trois leviers d’action.
Le premier consiste à créer de nouvelles recettes en augmentant notamment les cotisations d’assurance vieillesse, en alignant le taux maximal de CSG applicable aux pensions sur celui des revenus d’activité, en fiscalisant les majorations de pension pour les parents de trois enfants, ou en révisant certains avantages fiscaux des retraités.
Le deuxième levier d’action consiste à réduire les dépenses en diminuant le niveau des pensions de retraite via les règles de revalorisation des pensions ou de calcul des salaires de référence (mécanismes de désindexation).
La troisième proposition d’action consiste à accélérer le calendrier d’allongement de la durée de cotisation prévu par la réforme de 2003. Cette accélération (d’un trimestre par génération ou d’un trimestre toutes les deux générations) ne serait possible qu’à partir de 2018, le calendrier étant déjà fixé par décret pour les générations qui partiront avant 2018.
Ces trois séries de mesures sont panachées dans deux grands scénarios. Le premier répartit les efforts à hauteur de deux tiers pour les actifs et d’un tiers pour les retraités, le second les répartit à parts égales.
Au-delà de ces mesures d’économies, la commission recommande de renforcer l’équité des régimes de retraite (prise en compte de la pénibilité et de la situation des polypensionnés et des femmes aux carrières morcelées) et d’améliorer la lisibilité du système des retraites (alignement des règles de calcul des pensions des régimes de la fonction publique sur celles du régime général).
Enfin, et afin de stabiliser l’équilibre des retraites à long terme, la commission préconise de conserver au-delà de 2020 la règle de l’allongement de la durée de cotisation en fonction de l’accroissement de l’espérance de vie.
La Commission Moreau cesse son activité le 12 juillet 2013.
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