In a 2019 publication, PERRI recalled that the employer state took care of civil servants beyond their period of activity, particularly for their retirement and survivor pensions. He stated that there was no pension fund for state civil servants and that, for demographic reasons, the state contributed about 82% for them, nearly four times the contribution rate of the private sector. PERRI estimated the state’s explicit subsidy to its civil servants at 22 billion euros per year, applying the 44% rate suggested by the Court of Auditors. According to his calculation, the off-balance-sheet debt of the state exceeded 3,500 billion euros of apparent debt, with the future pensions of civil servants constituting a commitment to be recorded in its implicit liabilities. #Fonctionnaires #Retraite #État (translated)