Company PER

«"Alexis, I'd like to retain my key talent while optimizing my own tax situation as a business owner. I've heard about the PER (Retirement Savings Plan), but is it really more effective than my previous contracts?"»

This question is at the heart of the financial engineering that I deploy at Balmont Conseil. Since the PACTE law, the Retirement Savings Plan (PER) has redefined the rules of the game. It is no longer just a blocked savings tunnel, but a tool for'tax optimization and a vector of social dimension for the company.

As a wealth management expert assisted by a AI-Enhanced Asset Management Engineer, Our mission is to support you in setting up these systems to transform a constraint of retirement preparation into a real competitive advantage for your organization and your personal assets.

Personalized analysis

What is the PER d'Entreprise?

THE Retirement Savings Plan (PER) the company is a product of'retirement savings a collective which allows employees and managers to build up capital or an annuity for their old age, with the help of the company.

The PER: in principle

The company retirement savings plan (PER) is a collective scheme allowing employees and managers to build up supplementary retirement income with financial support from the company. A true tool for customer loyalty and tax optimization, It harmonizes the old products (PERCO, Article 83) to guarantee total portability: your savings follow you, regardless of how your career evolves.

The collective company retirement savings plan (PERECO / PERCol)

As the successor to the PERCO, it is accessible to all employees. Its main advantage lies in its accessibility :

Food : He receives profit-sharing, employee participation, and employer matching contributions.

Advantage for Leaders: In organizations with fewer than 250 employees, the manager can also benefit and take advantage of the tax benefits linked to the matching contribution.

Availability : This is one of the few savings plans that allows for early withdrawal for the purchase of the main residence.

The mandatory company retirement savings plan (PERO)

Replacing Article 83, this contract is taken out by the company for all or part of its staff (for example, a "managerial" college).

Membership fees: They are mandatory and shared between the employer and the employee.

Taxation: For the company, these contributions are deductible from taxable profit and exempt from employer contributions (under certain conditions).

Complementarity: The employee can make voluntary contributions that are deductible from their own income tax, thus combining collective effort and personal optimization.

Balmont's opinion: The strength of a company retirement savings plan (PER) lies in the leverage effect of employer matching contributions. It's the only investment where your capital can double or triple instantly thanks to your company's contribution.

Why is the company retirement savings plan (PER) the cornerstone of comprehensive wealth management?

For a manager, the company retirement savings plan (PER) is not an isolated product. It must be integrated into a comprehensive asset analysis.

For the manager: A tax optimization tool

The manager can use the PER to reduce his taxable income via voluntary contributions deductible, while also benefiting from the'employer contribution (the company covering part of his personal contributions).

It's a way to extract value from the company with almost no taxation on entry.

For employees: A gateway to real estate

The PER (Retirement Savings Plan) has removed one of the main obstacles to long-term savings: the locking of funds. Now, employees can access their savings early to purchase their... main residence.

The company's PER thus becomes a tool for real estate financing.

For the company: A recruitment and retention tool

In a tight labor market, the PER is a strong selling point.

It strengthens the employer brand by offering a concrete solution to supplementary pension at a lower social cost for the employer (thanks to the exemption from social security contributions on the matching contribution and the profit-sharing/participation scheme).

Tax and Social Benefits: The Numbers Showdown

The success of the PER (Retirement Savings Plan) relies on a powerful tax incentive, both for the'business as well as for the individual.

Business Side

Exemption from employer social security contributions: On sums paid as profit-sharing, participation and matching contributions (within the limits of certain ceilings).

Reduced social security contribution: The social security contribution is eliminated on profit-sharing for companies with fewer than 250 employees, and on employee participation/employee matching contributions for those with fewer than 50 employees.

Deductibility: The amounts paid by the company are deductible from taxable profit (IS).

Employee and Manager Perspective

Tax deduction: Voluntary contributions can be deducted from income tax (up to a limit of one deduction limit specific).

Income tax exemption: For sums from employee savings (profit-sharing, participation) placed in the plan.

Operation, Subscription and Exit

PER stands out for its flexible supply and outlet options.

How do I supply the PER?

Voluntary Contributions Employee/manager's personal savings.

Employee Savings : Profit-sharing, participation, monetized CET (Time Savings Account) days.

Employer matching contribution : Supplement paid by the company.

Mandatory Payments : Only within the framework of the PERO (mandatory employer and employee share).

Financial management: Security first

By default, the PER (Retirement Savings Plan) offers target-date managed investment. Asset allocation is automated: the further away the retirement date, the more savings are invested in dynamic investment vehicles.

As retirement approaches, savings are gradually secured.

Exit options: The choice of freedom

This is the major revolution of the PER (Retirement Savings Plan). Upon retirement, the saver has the choice between:

Capital withdrawal: In one lump sum or in installments.

Annuity payout: Payment of a lifetime annuity until death.

The mix of outputs: Partly as a lump sum, partly as an annuity.

Case Study: Optimization for an SME Manager

Profile: Marc, manager of an SME with 15 employees. Marginal Tax Rate (MTR) of 41%.

Objective: To withdraw €10,000 from company funds for personal use.

Option 1: The Dividend.

After corporate income tax and flat tax, Marc receives approximately €5,250 in his personal account.

Option 2: The PER Entreprise.

Marc receives a profit-sharing bonus and a matching contribution. Thanks to the exemption from social security contributions and the tax deduction, Marc accumulates nearly €9,500 in his retirement savings plan (PER). The effort is virtually painless for the company, and Marc doubles his savings capacity.

Why choose Balmont Conseil for your company retirement savings plan (PER Entreprise).

Setting up a PER is not simply a matter of signing a insurance contract. This is a decision that impacts your inheritance and your social climate.

Our facilitating expertise

As a recognized firm, Balmont Conseil brings you:

Audit of existing contracts: Analysis of your old contracts (Art. 83, PERCO) to orchestrate a contract transfer towards less expensive and more efficient solutions.
Custom architecture: Selection of the best insurers and asset managers on the market. We are not tied to any "in-house" product.
HR support: Educating your employees so that they understand the value of the system.
Tax optimization of the PER (Retirement Savings Plan): Precise calculation of your deduction limits (individual and pooled) to maximize your tax reduction.

FAQ Your questions about the company retirement savings plan (PER)

Is the company retirement savings plan (PER) mandatory?

What happens to my money if I change companies?

What are the conditions for a capital withdrawal?

What happens in case of over-indebtedness?

How is the capital taxed upon exit?

What is employer matching contribution?

Does the PER carry a risk of loss?

Can I use my PER to buy my main residence?

What are the differences with a assurance-vie contract?

What is responsible investing in a PER (Retirement Savings Plan)?

The PER, a cornerstone of your future strategy

The company's PER is much more than a simple retirement savings approach.

It's a tool for'wealth engineering which reconciles the interests of the company and those of its employees.

By optimizing cash flow and offering unprecedented exit flexibility, it establishes itself as the foundation of your future protection.

Don't leave your retirement savings to chance.

Alexis Sagnier

With over 17 years of expertise in financial engineering, Alexis Sagnier assists executives and expatriates in securing their cross-border challenges.

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