Next week, the method of calculating the Solidarity Contribution of Pensioners (EAS) is entering the Plenary of the Court of Audit, with the possibility of a change that could significantly reduce the deduction for the highest pensions remaining open.
At the center of the pilot trial is the application of the rate to the entire pension and not only to the amount exceeding the threshold of 1,468.02 euros. The trial had initially been scheduled for 10 June, but was postponed at the request of the State and has been set for 7 October.
The subject matter
According to the subject matter of the case, the critical point is not the retention of the EAS as such, but the method of its calculation. Today, from 1 January 2026, the deduction is imposed on main pensions from 1,468.02 euros and above, with eight rate brackets from 3% to 14%.
The contentious point is that, when the pensioner exceeds the threshold, the corresponding rate is applied to the total amount of the pension and not only to the portion above the limit. This is precisely the point being challenged by the pensioner who appealed to Justice.
As described in the official act of the Court of Audit, the subject matter of the pilot trial is whether it is constitutionally compatible for a single rate to be applied to the entire pension, instead of exempting a basic amount and calculating the contribution on the excess portion.
Particular weight is attached to the recommendation of the General Commissioner of the Court of Audit, which, according to information coming from reliable legal sources, moves in favor of changing the method of calculation, so that the contribution is imposed only on the amount above the threshold. The recommendation, however, does not constitute a decision, and the final word belongs to the Plenary.
In the event of a possible change in this direction, of course, the difference could become particularly noticeable in pensioners' pockets. For example, in the case of a pension amounting to 2,000 euros, if an exempt amount of 1,468 euros were applied, the contribution would be calculated on 532 euros. With a rate of 7%, the deduction would be about 37 euros, instead of 140 euros resulting when 7% is applied to the full 2,000 euros.
The fiscal side
Even if there is a recommendation for change, of course, the actual result will depend on the way any new scale is shaped after the judicial ruling. And this is because, apart from the constitutional aspect, the case also has a major fiscal dimension. The EAS is an important source of revenue for the AKAGE (Insurance Solidarity Capital of Generations), that is, the insurance "piggy bank" for the future needs of the pension system.
The 2026 State Budget provides for revenues of 721 million euros from the EAS on main pensions and 167 million euros from supplementary pensions (a total of 888 million euros). At the same time, according to information, the total reserve of the "piggy bank" will exceed 23 billion euros at the end of 2026.
Retroactive payments
The second major chapter is retroactive payments. A judicial ruling in favor of changing the method of calculation does not automatically mean that all pensioners will receive refunds for the entire past.
It is not excluded that the issue of claims, time limits, and limitation may constitute a separate field of claims. Already, pensioners' associations and legal experts are urging applications to EFKA, concerning the challenge to the calculation, the reservation of rights, and the interruption of the limitation period.
The pilot trial will be discussed before the Supreme Court on 7 October, with the decision of the Plenary determining the framework within which both the government for a new architecture of the EAS and the pensioners who wish to claim amounts from the deductions made under the current method will move.
The government and, in particular, the Ministry of Labour, has examined scenarios for a more proportional calculation, without having announced any specific change to date, awaiting the decision of Justice.