A red card is issued to the government by the Court of Auditors and the Citizen's Counsel for the Engraving of the Pensioners Solidarity Contribution (EAS), for which pensioners and opposition demand its abolition. It is typical that up to now more than 15 billion euros have been removed from the pockets of 400,000 pensioners due to their unfair, double taxation with the Pensioner Solidarity Contribution (EPA).
Only in 2026 more than 400,000 pensioners (or their heirs) with a main gross pension of more than EUR 1,468 and a supplementary gross pension of more than EUR 300 (the coefficients remain the same) will lose the total amount of EUR 888 million (721 from principal pensions + 167 from subsidiary), according to the draft budget for 2026, only by the EAS, after the cuts of 3%-14% and 3%-10% respectively.
Specifically, according to the Citizen's Counsel, the detention of Solidarity Contribution (EAS) is growing as high as the pension is, and should be imposed in a proportionate and fairer way.
The Citizen's Advocate has pointed out to the Labour Ministry that the EAS should be imposed on the difference in the amount of each scale's pension and not on the whole pension, as is now done and leads to an excessive burden on pensioners who have been insured for many years and receive higher pensions.
At the same time, the matter also opens up to the Court of Auditors, which accepted an appeal by a retired person of the Republic, a procedure which opens the way for a pilot trial in plenary of the country's highest financial court, which is called upon to give a final ruling on 10 June 2026.
The core of the dispute does not concern the existence of the contribution itself, which has been judged essentially constitutional for the later 2019 years, but the way in which it is calculated. In particular, the question arises whether it is compatible with the constitutional principles of equality and proportionality to impose a uniform rate on the whole pension paid or whether it should be applied step by step, with the exception of a basic amount, which in this case is determined at EUR 1,400.
It is noted that the EAS, together with resources from other sources, finances the Generation Solidarity Insurance Fund (ACAGE). By the end of 2026, the ACAGE is estimated to have accumulated over 23 billion euros, which will be used when the effects of demographic ageing of the population peak.
Two major injustices
Thus the new system supports and perpetuates two important injustices for those pensioners who are required to pay the EAC:
(a) Double taxation for pensioners paying a contribution to ERM. This category does not meet the duty-free limit of EUR 8,636 (annual income), as is the case for employees, pensioners and farmers, since they are burdened with withholding tax on the first euro.
That is to say, the EPKA is withholding the contribution for you. «at source» By calculating it to the initial gross amount of the pension. In the second stage, it calculates the health contribution (6%) and at the last stage the tax is imposed. Thus, for the same amount, the debtors to EACs have a double burden because the progressive scale does not apply to them.
(b) Miscalculation of the ESS steps. The second injustice is created by the new method of indexing the ESS factors and their calculation. In several cases, pensioners with a higher pension receive less than pensioners with a lower pension after withholding the Solidarity Contribution. If the coefficients are not changed and the retention is not done «On the scale», this injustice will be perpetuated and permanentized after indexation on the scales of the levy.
