EQUALITY · DEROGATORY SCHEMES ·
Equality before the law and derogatory schemes: the final 8 measures
The 155/155 audit is complete. This final block strictly separates pension-budget savings, IEG/EDF enterprise gains, tax revenue and legal safeguards.
Milestone: 155 / 155
All twelve Plan categories have now passed through the same protocol. Category 12’s historical €0.9–1.56bn per year range remains a source trace, but it is not one State-budget block: €400–800m concerns pension financing, while €500–760m first concerns the employee-tariff cost borne inside IEG enterprises.
Two accounts that must no longer be mixed
Special pension schemes. Closing a scheme to new entrants does not erase accrued rights or pensions. The financial owner is 12.02, modelled cohort by cohort.
Employee tariff. Lower costs first improve EDF or another IEG enterprise’s accounts. They reach the State budget only through a subsequent dividend, tax effect, lower recapitalisation or lower financing need.
Internal overlap. 12.05, 12.06, 12.07 and 12.08 partly affect the same beneficiaries and kilowatt-hours. The simulator will therefore apply them sequentially, with 12.08 calculated on the residual.
Measure-by-measure audit
| No. | Source measure | Financial nature | 2026 baseline | Consolidation rule | Simulator treatment | Overlaps |
|---|---|---|---|---|---|---|
| 12.01 | Closure of remaining special pension schemes Effet structurel | Legal closure; mainly long-term budget effect | The 2023 reform already closed several major schemes to new entrants, while SNCF had been closed since 2020. The Senate nevertheless stresses that closure does not erase pensions or accrued rights: in 2026 the Special Social and Pension Schemes mission remains close to €6bn, 69% of which goes to SNCF and RATP, both already closed. | Start with an exhaustive census of schemes still open. Do not book the disappearance of any balancing subsidy merely because a scheme closes to new entrants. Parameter-related savings belong to 12.02. | €0 short-term by default; separate long-term actuarial effect. | 12.02, 12.03, 12.04 |
| 12.02 | Gradual convergence of parameters over ten years 400 à 800 millions d’euros par an | Potential budget saving; financial owner of the pension block | The Plan states €400–800m/year at the five-year horizon, €1.5–2.5bn/year at ten years and €5–6bn/year in the very long run. The roughly €6bn mission baseline, however, finances accrued rights and demographic imbalances; it is not a base that can be cut by applying a percentage. | Build a cohort-by-cohort actuarial model: age, service, accrued rights, retirement date, current rule, convergence path, contributions and compensation. 12.01 receives no second saving. | Retain €400–800m/year as the source five-year scenario, with status “actuarial consolidation required”. | 12.01, 12.03, 12.04 |
| 12.03 | Full transparency on the cost of each special scheme Effet structurel | Transparency; €0 autonomous effect | Budget documents already publish appropriations and subsidies for several schemes, but the perimeter remains fragmented across budget missions, assigned taxes, compensation mechanisms and other flows. | Publish an annual scheme ledger: contributions, balancing subsidy, assigned taxes, compensation, contributors/pensioners, cost per pensioner and liabilities. Any savings uncovered remain assigned to 12.02 or the substantive measure concerned. | €0 direct; marginal publication cost to document. | 12.01, 12.02, 9.13, 10.14, 11.09 |
| 12.04 | Constitutional ban on creating new special schemes Effet structurel | Constitutional safeguard; €0 autonomous effect | Article 34 of the Constitution already assigns the fundamental principles of social security to statute. A constitutional ban on new derogatory schemes would add a safeguard, but its scope must be precisely defined and objectively justified occupational differences or public-interest distinctions preserved. | No autonomous saving. Define “derogatory scheme”, admissible exceptions and proportionality review; never duplicate the savings of 12.01/12.02 into 12.04. | €0 direct. | 12.01, 12.02, 10.06, 10.09 |
| 12.05 | Volume cap on the energy-sector employee tariff 250 à 350 millions d’euros par an | Public-enterprise / IEG gain; not a direct budget saving | The CRE confirms in 2026 that the employee tariff remains in force and treats its costs in network regulation; for RTE, the amount retained for 2025 is €66m and volumes remain incentive-regulated. The Plan also cites a cost above €700m in 2024 for the EDF group. Perimeters must therefore be aligned before costing. | The volume cap owns the reduction in subsidised consumption. Calculate beneficiaries × consumption × price gap, then separate EDF, other IEG firms and regulated networks. The gain first improves enterprise accounts; it reaches the State budget only through taxes, dividends or lower financing needs. | €250–350m/year = source scenario, to verify against total cost and consumption data. | 12.06, 12.07, 12.08, 7.01 |
| 12.06 | Exclusion of secondary homes from the preferential tariff 40 à 70 millions d’euros par an | IEG enterprise gain; base to be documented | The IEG employee-tariff scheme covers beneficiaries and, depending on circumstances, may extend beyond the primary residence. The Plan historically estimates secondary-home exclusion at €40–70m/year but does not yet provide a verified contemporary count of contracts and volumes concerned. | Count only identified secondary delivery points and their cost gap. If the 12.05 cap already removes the same volumes, calculate 12.06 on the residual, not the gross base. | €40–70m/year = source assumption; €0 consolidated until the base is verified. | 12.05, 12.08 |
| 12.07 | Restoration of standard subscription charges and taxes 60 à 90 millions d’euros par an | Mixed revenue: supplier + taxation; must be split | The Plan proposes restoring standard subscription charges and taxes. Contemporary energy tariffs combine supply, network and tax components; CRE regulation also treats price and tax effects within employee-tariff costs. The historical €60–90m therefore cannot be booked entirely as State revenue. | Split line by line: subscription/supply to supplier or network operator; excise/VAT/CTA and other levies to the beneficiary authority. Count only net incremental revenue after interactions with 12.05/12.08. | €60–90m/year = mixed source envelope; not consolidated before tax/accounting allocation. | 12.05, 12.08 |
| 12.08 | Ten-year convergence for retirees and beneficiaries 150 à 250 millions d’euros par an | Tariff convergence; strong interaction with 12.05–12.07 | CRE frameworks confirm that retirees with at least fifteen years in the IEG sector can benefit from the preferential tariff. The Plan proposes ten-year convergence, with €150–250m/year at maturity. However, this population is already partly affected by the volume cap, secondary-home exclusion and subscription/tax measures. | Apply 12.08 last to the residual retiree/beneficiary cost after 12.05–12.07. Never add the four gross ranges as if their bases were disjoint. | €150–250m/year = ten-year source scenario; residualise before consolidation. | 12.05, 12.06, 12.07 |
cross-cutting correction: AI-augmented public oversight
HATVP, the Court of Auditors and other oversight bodies must not be sized as if every new mission mechanically required proportional human staffing at constant productivity. The project doctrine is now explicit: AI handles documentary pre-screening, cross-checks, inconsistency detection and dossier preparation; humans retain adversarial review, judgement, sanctions and sensitive individual decisions.
This correction does not manufacture a saving. It first requires a task audit — delete / automate / assist / human-only — and recognises a budget gain only when an actual cost disappears.
Open data
Audit JSON · Audit CSV · 2026 baseline · Deduplication matrix · Consolidation boundaries
Main sources
- Sénat — PLF 2026, mission Régimes sociaux et de retraite
- Légifrance — LFRSS 2023, article 1 : fermeture de plusieurs régimes aux nouveaux entrants
- Légifrance — décret n° 2023-689 : fermeture du régime des clercs et employés de notaires aux nouveaux recrutés
- Légifrance — liste réglementaire des régimes spéciaux de retraite
- Plan de Rupture — section 29, égalité devant la loi et régimes dérogatoires
- Légifrance — Constitution, article 34
- Légifrance / CRE — TURPE HTB 2026 : charges du tarif agent et incitation sur les volumes
- Légifrance / CRE — FPE 2026-2029 : avantage en nature des salariés IEG
- Cour des comptes — Le modèle économique d’EDF
- Légifrance / CRE — ATRT8 : tarif agent des salariés et retraités IEG
Next: the global ledger
The audit no longer advances category by category. The next release will merge the twelve deduplication matrices into one global ledger, assign every euro to one financial owner and rebuild the Plan scenarios from the bottom up.