Home / Resources / Simulators / PERCOI
Free simulator
Inter-company retirement savings plan simulator: the pooled group retirement plan for SMEs
The inter-company retirement savings plan (PER interentreprises) is the pooled version of the collective retirement savings plan (PER collectif): a company retirement scheme shared between several companies, designed for SMEs that cannot set up their own plan. It offers the same advantages—tax-exempt employer contributions, lump-sum or annuity payouts, and funding through employee savings plans—without the cumbersome setup.
Pooled and open to SMEs and micro-businesses
For the employee, and deductible for the company
Which also benefits the owner-manager in businesses with fewer than 250 employees
The simulator
Simulate your PERCOI
The simulator isolates the cumulative employer matching. Your data is neither stored nor transmitted.
PERCOI simulator
The inter-company group PER: pooled company retirement savings, open to SMEs.
Indicative calculation, based on 2026 rules and the assumptions entered above.
Why
Why the PERCOI brings SMEs into supplementary retirement savings
Setting up a group retirement plan of its own means negotiating a scheme and bearing its management and fixed costs — a burden beyond the reach of most SMEs. The PERCOI solves this exactly as the PEI solves it for employee savings: by pooling management between several companies under a common framework agreement.
The SME joins a scheme that is already built, without having to negotiate or run its own plan. It is the gateway to a real supplementary retirement policy for staff, with all the advantages of the group PER: employer matching exempt from income tax, funding from the incentive scheme and profit-sharing, exit as a lump sum or annuity.
Combined with an incentive scheme and profit-sharing, the PERCOI becomes a deferred remuneration tool that is all the more powerful because it serves two goals at once: retaining employees with the prospect of supplementary retirement income and, in businesses with fewer than 250 employees, benefiting the owner-manager, who can include themselves in the scheme and capture the employer matching.
What the calculation shows
The 3 levers this simulator reveals for the SME
The PERCOI pools management: the SME does not bear the cost of setting up and administering its own plan. Yet it offers its staff genuine supplementary retirement savings, with employer matching exempt from income tax. For an SME competing for talent, it is a way to attract people at a controlled cost — often more effective than a gross pay rise, a large share of which goes in social contributions and tax.
In businesses with fewer than 250 employees, the owner-manager can benefit from the PERCOI on the same terms as their employees. It is a channel for building personal retirement savings with light taxation: the matching is deductible for the company and exempt from income tax for the owner-manager. Well calibrated, it is a useful complement to the owner-manager's other pay levers, without the burden of a tailor-made category-based scheme.
The PERCOI's effect multiplies when it is backed by an incentive agreement and the profit-sharing scheme. Bonuses paid into the plan escape income tax and attract the employer matching, instead of being cashed and taxed. For the owner-manager as for employees, the incentive scheme + profit-sharing + PERCOI structure is a highly tax-efficient deferred remuneration scheme — to be built with an adviser.
Case study
Case study: David, 44, manager of a 30-employee industrial SME in Strasbourg
David joins a company retirement savings plan (PER) for his SME and includes himself in it. He directs his profit-sharing bonus—approximately €4,000 per year—to the plan, which matches the contribution at 50% over 15 years with a return of 4%. Here is the effect of the matching contribution alone:
| Indicator | Incentive bonus received | Incentive bonus paid into the PERCOI | Difference |
|---|---|---|---|
| Annual contribution | ≈ €4,000 | ≈ €4,000 | — |
| Tax on entry (41% marginal tax rate) | ≈ €1,640/year | €0 | exempt |
| Employer matching (50%) | €0 | ≈ €2,000/year | +€2,000/year |
| Capital built up over 15 years | ≈ €47,000 (net of income tax) | ≈ €119,000 | ×2.5 |
By channelling his incentive bonus into the PERCOI, David avoids income tax on entry — in the 41% bracket, the saving is massive — and captures €2,000 of employer matching every year. Over fifteen years, his retirement capital reaches two and a half times what he would have kept by cashing his bonuses and paying tax on them. At the same time, his 30 employees benefit from the same scheme: the PERCOI retains staff as much as it serves the owner-manager.
The lesson for an SME manager: the PERCOI is not just an employee benefit, it is a channel for building personal retirement savings with light taxation, available without the complexity of a category-based scheme. Combined with the incentive scheme and profit-sharing, and coordinated with the owner-manager's other pay levers, it rivals solutions that are far heavier to implement.
In practice
Group retirement savings, finally within reach of SMEs
This simulator isolates the employer matching. But the PERCOI is designed on two levels: as a retirement policy that retains staff, and as a channel for building personal retirement savings for the owner-manager. The calibration of the matching, how it fits with the incentive scheme and profit-sharing, and joint optimisation for company and owner-manager determine its real effectiveness.
Balmont Conseil is a wealth management advisory firm based in Lyon, a member of ANACOFI-CIF, with no capital ties to any bank. Open architecture allows us to design the collective retirement scheme and the business owner's strategy together, selecting solutions from among our partners, without pushing an in-house product. Let's book an appointment to structure your SME's PERCOI and your strategy as owner-manager.
Frequently asked questions
What clients ask us.
What is the difference between the PERCOI and a standard group company PER?
The inter-company retirement savings plan (PER interentreprises) is the pooled version of the collective retirement savings plan (PER collectif): it is shared between several companies under a common framework agreement, whereas a traditional collective PER is specific to a single company. The advantages are identical—employee contribution exempt from income tax, lump-sum or annuity payouts, and funding through employee savings plans—but the PERCOI spares SMEs the burden of setting up and managing their own plan.
Can an SME's owner-manager benefit?
Yes: in businesses with fewer than 250 employees, the owner-manager can benefit from the PERCOI and its matching on the same terms as their employees. That is what makes it a channel for building personal retirement savings with light taxation: the matching is deductible for the company and exempt from income tax for the owner-manager, without the complexity of a tailor-made category-based scheme.
How is a PERCOI funded?
A PERCOI is funded by the incentive scheme, profit-sharing, untaken days of leave, employer matching and voluntary payments. Directing incentive and profit-sharing bonuses into the plan rather than cashing them avoids income tax on these sums while capturing the matching — a choice to be renewed every year.
Is the payout in the form of a lump sum or an annuity?
Your choice, as with any group PER created under the PACTE Act: lump sum, annuity or a mix. The portion from employee savings and employer matching is paid out free of income tax (gains subject to social charges). The right choice depends on each person's wealth situation — a point to settle with an adviser before retirement.
What is the difference between Balmont Conseil and a bank adviser?
Balmont Conseil is a wealth management advisory firm, a member of ANACOFI-CIF, with no capital ties to any bank or account keeper. We design the collective retirement scheme and the business owner's remuneration strategy together, selecting solutions from among our partners. A bank distributor pushes its own plan; we optimise the link between the SME, its teams and the business owner's private wealth.
