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Free simulator
PEI simulator: employee savings for small businesses and SMEs
The inter-company savings plan (PEI) is a pooled, turnkey PEE shared between several companies, designed for very small businesses and SMEs that have neither the size nor the administrative resources to set up their own plan. Same advantages as the PEE: employer matching exempt from income tax, 5-year lock-in, capital gains exempt from income tax.
All the advantages of the PEE without the administrative burden
From the company's profit, and exempt from income tax for the employee
Moving cash from the company to private wealth in businesses with fewer than 250 employees
The simulator
Simulate your PEI and its matching contribution
The simulator isolates the cumulative employer matching. Your data is neither stored nor transmitted.
PEI simulator
The inter-company savings plan: the PEE mechanism, pooled for very small businesses and SMEs.
Indicative calculation, based on 2026 rules and the assumptions entered above.
Why
Why the PEI unlocks employee savings for small businesses
Setting up an in-house PEE means negotiating plan rules, choosing an account keeper, handling the administration and bearing fixed costs that few very small businesses can absorb. As a result, employee savings, and their considerable tax advantages, long remained the preserve of large companies. The PEI removes exactly this barrier by pooling the mechanism.
The principle is a shared framework set of rules: a common account keeper, a ready-made scheme, and the company simply has to join. A small business thus enters employee savings without taking on the complexity. For the employee, the advantage is identical to that of the PEE — matching exempt from income tax, capital gains exempt from income tax, a 5-year lock-in with broad early release cases.
But the most strategic angle is that of the business owner. In companies with fewer than 250 employees, the owner and, where applicable, their collaborating spouse can themselves benefit from the PEI and its matching contribution. The PEI then becomes a channel for transferring company cash to the owner's private wealth, with lighter taxation — as much a remuneration matter as an employee savings one.
What the calculation shows
The 3 levers this simulator reveals for the business owner
The matching contribution paid by the company is deductible from its taxable profit and exempt from standard social security contributions (it is subject to the forfait social employer levy, reduced or even zero for small businesses). For the beneficiary, it is not subject to income tax. In other words: a tax-efficient expense for the company, a net tax-free gain for the employee. For a business owner who includes themselves in the scheme, it is one of the most efficient ways to be paid.
This is the angle standard distributors rarely mention: in a business with fewer than 250 employees, the owner can capture the PEI matching contribution, as can their collaborating spouse. Properly calibrated, the scheme makes it possible to move a fraction of company cash into private wealth each year, with far lighter taxation than a dividend payout or a salary top-up. Calibrating the ceiling and the matching formula is decisive here.
The effect of the PEI is multiplied when it is combined with an incentive profit-sharing agreement and statutory profit-sharing. Incentive profit-sharing paid into the plan escapes income tax and can trigger the matching contribution; statutory profit-sharing follows the same logic. For the owner as for employees, the combination of incentive profit-sharing, statutory profit-sharing and matching forms a powerful deferred remuneration scheme at a controlled cost for the company — a structure to build with a remuneration consultant.
Case study
Case study: Sébastien, 46, head of an SME with 18 employees in Rennes
Sébastien sets up a PEI in his SME and includes himself in it. He pays in €3,768 a year, the company matches at 100%, over a 10-year horizon. Here is the effect, isolated on the matching contribution, and its tax treatment:
| Indicator | For the business owner | For a typical employee | Tax treatment |
|---|---|---|---|
| Annual contribution | ≈ €3,768 | ≈ €1,500 | — |
| Employer matching (100%) | ≈ €3,768 | ≈ €1,500 | exempt from income tax |
| Cumulative matching over 10 years | ≈ €37,680 | ≈ €15,000 | deductible from taxable profit |
| Capital gains on exit | exempt from income tax | exempt from income tax | Social charges 18.6% |
By including himself in the PEI, Sébastien moves almost €7,500 a year (payment plus matching) from the business into his private wealth, half of which — the matching contribution — is a deductible expense for the company and an income-tax-free gain for him. Over ten years, the cumulative matching approaches €37,680 of savings free of income tax. At the same time, his employees benefit from the same scheme: the PEI builds loyalty as much as it optimises.
The lesson for an SME owner: the PEI is not just a social benefit for the team; it is also a lightly taxed channel for personal remuneration. Properly calibrated and combined with incentive and statutory profit-sharing, it rivals a dividend payout — often at a lower cost. What remains is to size the matching formula precisely, which is a matter for advice.
In practice
A dual tool: retaining the team, rewarding the owner
This simulator isolates the employer matching contribution. But the PEI works on two levels: as a social benefit that retains employees, and as a remuneration channel for the owner in businesses with fewer than 250 employees. Calibrating the matching formula, combining it with incentive and statutory profit-sharing, and jointly optimising company and private wealth determine how effective the structure really is.
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 employee savings scheme and the business owner's remuneration strategy together, selecting solutions from among our partners, without pushing an account keeper or an in-house product. Let's book an appointment to structure your company's PEI and your strategy as its owner.
Frequently asked questions
What clients ask us.
How does the PEI differ from a standard PEE?
The PEI offers exactly the same advantages as the PEE — matching exempt from income tax, 5-year lock-in, capital gains exempt from income tax — but it is pooled between several companies. The company joins an existing framework set of rules, with a common account keeper, instead of setting up and running its own plan. It is the natural vehicle for very small businesses and SMEs too small to create an in-house PEE.
Can the business owner benefit from the PEI?
Yes. In companies with fewer than 250 employees, the owner and their collaborating spouse can benefit from the PEI and its matching contribution, in the same way as employees. That is what makes it a personal remuneration tool: properly calibrated, it allows a fraction of company cash to move into the owner's private wealth, with far lighter taxation than a salary or a dividend.
What is the tax advantage for the company?
The matching contribution paid by the company is deductible from its taxable profit and exempt from standard social security contributions (it is subject to the forfait social employer levy, reduced or even zero for small businesses). For the beneficiary, the matching contribution is exempt from income tax. The company thus turns an expense into a social benefit and a retention lever, at a controlled cost.
Can the PEI be combined with incentive and statutory profit-sharing?
Yes, and that is where the effect multiplies. Incentive and statutory profit-sharing paid into the PEI escape income tax and can trigger the employer matching contribution. The combination of incentive profit-sharing, statutory profit-sharing and matching forms a powerful deferred remuneration scheme, for employees and the owner alike — to be built with a remuneration consultant.
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 employee savings 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 company and the business owner's private wealth.
