Professionals
Our solutions tailored to your needs
A flexible savings scheme and a favourable tax framework for your employees, benefits you can also enjoy as a business owner
- You and your employees can make contributions whenever you wish,
- You can access your savings as you see fit once the lock-in period ends, and you can benefit from a wide range of early release options in the meantime,
- For retirement, you can choose between receiving an annuity or taking a lump sum, paid in one or more instalments
A solution for your collaborating spouse
Your collaborating spouse or spouse who is a business partner can also benefit from the plans’ tax and social advantages, provided your company has fewer than 250 employees.
Combine the benefits
An immediate tax advantage:
Your company can deduct, within certain limits, the amounts paid as employer matching contributions from its taxable profit. In addition, the matching contributions you pay to your employees are exempt from social security contributions(1).
Attractive savings:
You can build up savings free of income tax. When you withdraw your savings, any capital gains generated within your PEI or PERCOL-I are exempt from income tax (excluding social charges(2)).
With the PER, you can build up savings within a favourable social and tax framework, on entry and/or on exit depending on the type of contribution made.
A cost-effective pay top-up for your employees: employer matching contributions:
You can grant your employees additional remuneration at a lower cost, and vary it depending on the company’s results(3). The matching contribution rules can be adjusted each year.
Simple and quick enrolment
- The enrolment process is streamlined thanks to the PEI and PERCOL-I structure, which relieves you of the administrative requirement to file agreements with the authorities
- You receive a practical guide to help you manage the PEI and PERCOL-I
- Each saver receives an employee savings booklet to understand how to make the most of the scheme
1 Excluding CSG/CRDS for the employee, and the “forfait social” (a French employer payroll levy), where applicable, for the employer.
2 18,6 % as at the date this document was issued.
3 Employer matching contributions are capped at 300% of the saver’s contributions and at 8% of the PASS for the PEI and 16% of the PASS for the PER-i. The overall cap for both schemes is €11,534.40 for the year 2026. PASS: Annual Social Security Ceiling (€48,060 for 2026).