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Article 83 simulator: defined contribution group retirement plan
The “Article 83” plan, a defined contribution group supplementary pension scheme that can now be transferred to the compulsory company PER, funds the retirement of a category of employees through compulsory contributions shared between employer and employee. Contributions are deductible from the employee's taxable income within a dedicated ceiling, and deductible from the company's profit.
From the employee's taxable income, within a dedicated ceiling
From profit, and exempt from charges except the forfait social
President of an SAS or minority manager of a SARL
The simulator
Simulate your Article 83 plan
The simulator estimates the capital accumulated and the tax savings on the deductible portion. Your data is neither stored nor transmitted.
Article 83 simulator
Defined contribution group pension plan: project the accumulated capital and the tax advantage.
Indicative calculation, based on 2026 rules and the assumptions entered above.
Why
Why Article 83 primarily serves directors treated as employees
Article 83 targets an objective category of staff — often executives, or directors treated as employees. Once the plan is in place, contributions become compulsory: they are shared between employer and employee, deductible from the employee's taxable income within a dedicated ceiling, and deductible from the company's profit. It is this compulsory, category-based nature that sets it apart from voluntary savings.
For a director treated as an employee — president of an SAS, minority manager of a SARL — the benefit is twofold. First, they build up a supplementary pension partly funded by the company, through the employer contribution. Second, the share they pay themselves is deductible from their taxable income, within a ceiling specific to this type of plan. The company thus co-funds their retirement, with an up-front tax advantage for both parties.
But the scheme is demanding: it requires defining an objective category of beneficiaries, setting a contribution level and complying with social security and accounting formalities. If poorly structured, it can be requalified and lose its advantages. Setting it up calls for advice on executive social protection and pay, not a simple subscription.
What the calculation shows
The 3 levers this simulator sheds light on
The Article 83 employer contribution is deductible from the company's profit and exempt from standard social charges (except the forfait social). For a director treated as an employee, it is a way to transfer value from the company to their personal retirement at a tax and social cost well below that of extra salary. Calibrating the employer contribution, while respecting the category-based and compulsory nature of the plan, is decisive here.
The employee share of Article 83 is deducted from taxable income within a dedicated ceiling, which interacts with those of the individual PER. Well managed, the director can stack the wrappers — category-based Article 83 and voluntary PER payments — to maximise the overall deduction. The classic mistake is to treat each scheme in isolation; optimisation lies in how the ceilings fit together, which distributors rarely present.
Since the PACTE Act, new plans take the form of the compulsory company PER (PERO), which follows the logic of Article 83 while adding the option of a lump-sum exit on certain compartments. Old Article 83 contracts can be transferred into it. Deciding whether to transfer — and when — can unlock exit flexibility absent from the original contract. It is a technical decision to frame with an adviser.
Case study
Case study: Olivier, 49, president of a consulting SAS in Paris
Olivier, president of an SAS and therefore treated as an employee, sets up an Article 83 plan for the “directors” category. The total annual contribution is €8,000, of which €5,000 is paid by the company and €3,000 by him. His marginal tax rate is 41%. Here is the up-front effect:
| Indicator | Without Article 83 | With Article 83 | Effect |
|---|---|---|---|
| Employer contribution (company) | €0 | ≈ €5,000 | deductible from taxable profit |
| Employee contribution (Olivier) | €0 | ≈ €3,000 | deductible from his income tax |
| Tax saving on the employee share | €0 | ≈ €1,230 | +€1,230/year |
| Supplementary pension accrued/year | €0 | ≈ €8,000 | +€8,000/year |
Each year, Olivier's supplementary pension receives €8,000, of which €5,000 is funded by the company through an employer contribution deductible from its profit. His own €3,000 share saves him about €1,230 in tax at a 41% marginal rate. The company thus co-funds his retirement at a tax and social cost well below that of an equivalent salary increase.
The lesson for a director treated as an employee: Article 83 lets the company bear part of the retirement effort, with an up-front tax advantage for both parties. The category-based and compulsory nature of the plan must still be respected, or it risks requalification — and a transfer to a compulsory company PER should be considered in due course for more exit flexibility.
In practice
A technical plan serving directors and executives
This simulator estimates the capital built up and the tax saving on the deductible share. But structuring an Article 83 plan — choice of the objective category, contribution level, fit with other retirement and pay schemes, whether to transfer to the PERO — calls for specialist advice. Poorly calibrated, the plan loses its advantages; well built, it has the company co-fund the director's retirement.
Balmont Conseil is a wealth management advisory firm based in Lyon, a member of ANACOFI-CIF, with no capital ties to any bank or insurer. Open architecture allows us to structure the plan and select the contract from among our partners, aligning it with your overall remuneration, in your interest. Let's book an appointment to design your supplementary executive retirement plan.
Frequently asked questions
What clients ask us.
What is a “defined contribution” plan?
In a defined contribution plan such as Article 83, the amount of contributions is known in advance, but not the level of the final annuity, which depends on investment performance. It is the opposite of Article 39 (top-hat pension), a defined benefit plan, where the annuity level is guaranteed and the company bears the financial risk.
How are Article 83 contributions deducted?
The employee share is deductible from the employee's taxable income within a dedicated ceiling specific to this type of plan, which interacts with that of the individual PER. The employer share is deductible from the company's profit and exempt from standard social charges, except the forfait social. The compulsory, category-based nature of the plan is the condition for these advantages.
Can a company director benefit?
Yes, provided they are treated as an employee — president or chief executive of an SAS, minority manager of a SARL — and belong to an objective category of staff covered by the plan. This is precisely one of the scheme's attractions: it allows directors to build up a supplementary pension co-funded by the company, with an up-front tax advantage.
What happens to Article 83 under the PACTE Act?
Since the PACTE Act, new plans take the form of the compulsory company PER (PERO), which follows the logic of Article 83 while adding the option of a lump-sum exit on certain compartments. Old Article 83 contracts can be transferred to the PERO. Exit from Article 83 itself is mainly as a life annuity, with a lump sum possible on the voluntary share.
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 insurer. We structure the plan, select the contract from among our partners and align it with your overall executive remuneration. A bank adviser or insurance agent distributes their network's product; we design a tailor-made scheme, avoiding the pitfalls of reclassification, in your interest.
