{"id":16711,"date":"2026-11-06T15:23:20","date_gmt":"2026-11-06T14:23:20","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=16711"},"modified":"2026-11-06T15:23:20","modified_gmt":"2026-11-06T14:23:20","slug":"lp-per-dirigeant","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/lp-per-dirigeant\/","title":{"rendered":"PER dirigeant et entreprise : conseil \u00e0 Lyon"},"content":{"rendered":"\n<style>body:has(.bms){overflow-x:clip!important}#Content>.content_wrapper>.mfn-page-title,#Subheader{display:none!important}#Content{padding-top:0!important}#Content .bms{width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);overflow-x:clip;background:var(--bg);color:var(--tx);font:400 18px\/1.55 var(--f);-webkit-font-smoothing:antialiased;text-align:left;--bg:#f5f3ee;--tx:#10130c;--mu:#666b5b;--ac:#c8f020;--dk:#0d0f0a;--ln:rgba(16,19,12,.09);--ease:cubic-bezier(.22,1,.36,1);--f:-apple-system,BlinkMacSystemFont,\"SF Pro 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var(--ln);border-radius:24px;padding:28px;box-shadow:0 20px 50px -34px rgba(16,19,12,.35)}#Content .bms .stats .st b{display:inline;font-size:clamp(30px,3.4vw,46px);font-weight:700;letter-spacing:-.03em;line-height:1.15;background:linear-gradient(transparent 62%,rgba(200,240,32,.7) 62%)}#Content .bms .stats .st span{display:block;margin-top:14px;font-size:15.5px;color:var(--mu);line-height:1.5}@media(max-width:900px){#Content .bms .stats{grid-template-columns:1fr}#Content .bms .ph img{aspect-ratio:16\/11;border-radius:26px}#Content .bms .float{left:10px;right:10px;max-width:none;bottom:-22px}#Content .bms .hero{padding-bottom:70px}}#Content .bms .fin .ghost{color:#f5f6f1!important}#Content .bms .fin .ghost:hover{background:#f5f6f1!important;color:#10130c!important}<\/style>\n\n\n\n<div class=\"bms\"><section class=\"hero\"><div class=\"wrap hg\">\n<div class=\"hl\">\n<span class=\"chip\">Dirigeants et entreprises<\/span>\n<h1>PER dirigeant : pr\u00e9parer votre retraite avec les bons compartiments.<\/h1>\n<p class=\"sub\">Selon votre statut, vos versements se d\u00e9duisent de votre b\u00e9n\u00e9fice ou de votre revenu. L\u2019entreprise peut aussi alimenter un PER collectif ou obligatoire pour ses salari\u00e9s et pour vous.<\/p>\n<a class=\"bigcta\" id=\"hero-cta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-per-dirigeant&amp;utm_content=hero\">Prendre rendez-vous<b><i><\/i><\/b><\/a>\n<a class=\"alt\" href=\"https:\/\/balmontconseil.com\/nos-solutions\/per-entreprise\/\">Voir le guide PER d\u2019entreprise<\/a>\n<ul class=\"checks\"><li>R\u00e8gles diff\u00e9rentes selon votre statut de dirigeant<\/li><li>Trois compartiments dans un seul contrat<\/li><li>Cabinet immatricul\u00e9 \u00e0 l\u2019ORIAS sous le n\u00b0 13003497<\/li><\/ul>\n<p class=\"note\">Vous choisissez un cr\u00e9neau sur le calendrier de Balmont Conseil.<\/p>\n<\/div>\n<div class=\"ph\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/401k-ira-resident-fiscal-francais.webp\" width=\"1600\" height=\"903\" alt=\"Bureau en ch\u00eane clair face \u00e0 une ligne d\u2019horizon ensoleill\u00e9e, stylo plume et carnet\" fetchpriority=\"high\"><div class=\"float\"><strong>Trois compartiments, un seul contrat<\/strong><p>Les r\u00e8gles d\u00e9pendent de votre statut de dirigeant.<\/p><\/div><\/div>\n<\/div><\/section>\n\n\n<div class=\"band\"><div><b>ORIAS 13003497<\/b><span>Courtier en assurances<\/span><\/div><div><b>Certifi\u00e9 AMF<\/b><span>Conseiller en investissements financiers et immobiliers<\/span><\/div><div><b>Bient\u00f4t 14 ans<\/b><span>de conseil \u00e0 Lyon<\/span><\/div><div><b>23 compagnies<\/b><span>d\u2019assurance et d\u2019\u00e9pargne partenaires<\/span><\/div><\/div>\n\n<section class=\"sec\" style=\"padding-top:clamp(50px,6vw,84px)\"><div class=\"wrap\"><div class=\"hd\"><h2>Les rep\u00e8res 2026<\/h2><\/div><div class=\"stats\"><div class=\"st\"><b>10 % + 15 %<\/b><span>d\u00e9duction maximale en 2026 pour un travailleur non salari\u00e9 : 10 % du b\u00e9n\u00e9fice jusqu\u2019\u00e0 8 PASS, plus 15 % entre 1 et 8 PASS.<\/span><\/div><div class=\"st\"><b>37 680 \u20ac<\/b><span>de d\u00e9duction maximale en 2026 pour un salari\u00e9, 10 % des revenus professionnels 2025 dans la limite de 8 PASS.<\/span><\/div><div class=\"st\"><b>3 types<\/b><span>de PER : individuel, d\u2019entreprise collectif, d\u2019entreprise obligatoire.<\/span><\/div><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Trois compartiments, un seul contrat<\/h2><\/div><p class=\"lead\">Le PER s\u00e9pare l\u2019origine des sommes, ce qui d\u00e9termine leur traitement fiscal.<\/p><div class=\"c3\"><div class=\"pc\"><h3>Vos versements volontaires<\/h3><p>Les sommes que vous versez vous-m\u00eame. Elles se d\u00e9duisent de votre revenu ou de votre b\u00e9n\u00e9fice, sauf si vous choisissez le contraire au moment du versement.<\/p><\/div><div class=\"pc\"><h3>L\u2019\u00e9pargne salariale<\/h3><p>Int\u00e9ressement, participation, abondement et jours de repos non pris, vers\u00e9s par l\u2019entreprise. Ils entrent sans imp\u00f4t sur le revenu.<\/p><\/div><div class=\"pc\"><h3>Les cotisations obligatoires<\/h3><p>Celles d\u2019un ancien contrat \u00ab article 83 \u00bb ou d\u2019un PER obligatoire d\u2019entreprise. C\u2019est le seul compartiment qui sort uniquement en rente.<\/p><\/div><\/div><\/div><\/section>\n<section class=\"sec\" style=\"padding-top:clamp(40px,5vw,70px)\"><div class=\"wrap\"><div class=\"mid\"><a class=\"bigcta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-per-dirigeant&amp;utm_content=milieu\">Prendre rendez-vous<b><i><\/i><\/b><\/a><\/div><p class=\"small\">Alexis commence par votre statut et vos revenus, pas par un produit.<\/p><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Selon votre statut<\/h2><\/div><p class=\"lead\">Le plafond et le mode de d\u00e9duction ne sont pas les m\u00eames pour tous les dirigeants.<\/p><div class=\"tw\"><table><thead><tr><th>Statut<\/th><th>Ce qui se d\u00e9duit<\/th><th>Rep\u00e8re 2026<\/th><\/tr><\/thead><tbody><tr><td>Travailleur non salari\u00e9<\/td><td>Versements d\u00e9duits du b\u00e9n\u00e9fice, selon l\u2019article 154 bis du CGI<\/td><td>10 % du b\u00e9n\u00e9fice jusqu\u2019\u00e0 8 PASS, plus 15 % entre 1 et 8 PASS<\/td><\/tr><tr><td>Dirigeant assimil\u00e9 salari\u00e9<\/td><td>Versements d\u00e9duits du revenu imposable, selon l\u2019article 163 quatervicies du CGI<\/td><td>10 % des revenus professionnels 2025, dans la limite de 8 PASS (37 680 \u20ac)<\/td><\/tr><tr><td>Entreprise (PER collectif ou obligatoire)<\/td><td>Abondement et cotisations, selon l\u2019accord mis en place<\/td><td>Plafonds propres \u00e0 chaque dispositif<\/td><\/tr><\/tbody><\/table><\/div><p class=\"tnote\">Votre plafond personnel figure sur votre avis d\u2019imp\u00f4t. La mutualisation entre conjoints se demande chaque ann\u00e9e (case 6QR).<\/p><div class=\"risk\"><strong>\u00c0 savoir.<\/strong> L\u2019\u00e9pargne est bloqu\u00e9e jusqu\u2019\u00e0 la retraite, hors cas de d\u00e9blocage pr\u00e9vus par la loi, et impos\u00e9e \u00e0 la sortie. Les supports en unit\u00e9s de compte ne sont pas garantis en capital.<\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>La sortie<\/h2><\/div><p class=\"lead\">En capital, en rente ou en panachant, selon le compartiment.<\/p><div class=\"c3\"><div class=\"pc\"><h3>En capital<\/h3><p>Pour les versements d\u00e9duits, imposition au bar\u00e8me de l\u2019imp\u00f4t sur le revenu, et gains au pr\u00e9l\u00e8vement forfaitaire de 31,4 %.<\/p><\/div><div class=\"pc\"><h3>En rente<\/h3><p>Impos\u00e9e comme une pension de retraite, apr\u00e8s l\u2019abattement de 10 %.<\/p><\/div><div class=\"pc\"><h3>Anticip\u00e9e<\/h3><p>Achat de la r\u00e9sidence principale (hors cotisations obligatoires), d\u00e9c\u00e8s du conjoint, invalidit\u00e9, surendettement, fin de droits au ch\u00f4mage, liquidation judiciaire.<\/p><\/div><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Vos questions<\/h2><\/div><div class=\"faq\"><details open><summary>Le chef d\u2019entreprise peut-il adh\u00e9rer au PER collectif de son entreprise ?<\/summary><p>Les conditions d\u2019acc\u00e8s et les plafonds d\u00e9pendent du statut et de l\u2019accord en place. Notre page d\u00e9di\u00e9e d\u00e9taille l\u2019acc\u00e8s du chef d\u2019entreprise et les plafonds 2026.<\/p><\/details><details><summary>Versement personnel ou versement de l\u2019entreprise ?<\/summary><p>Ils n\u2019ont pas le m\u00eame traitement. Le choix d\u00e9pend de votre statut, de votre r\u00e9mun\u00e9ration, de votre r\u00e9sultat et de votre tranche. On les compare avant de d\u00e9cider.<\/p><\/details><details><summary>Que devient mon PER si je c\u00e8de mon entreprise ?<\/summary><p>Le PER est un contrat personnel : il vous suit. La cession se pr\u00e9pare en parall\u00e8le, avec d\u2019autres leviers, voir notre page sur la retraite du dirigeant.<\/p><\/details><details><summary>Peut-on transf\u00e9rer un contrat Madelin ou un article 83 ?<\/summary><p>Le transfert vers un PER est possible, mais certains anciens contrats garantissent une rente ou un taux qu\u2019on ne retrouvera pas. On compare avant de d\u00e9cider.<\/p><\/details><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Pour aller plus loin<\/h2><\/div><div class=\"links\"><a href=\"https:\/\/balmontconseil.com\/nos-solutions\/per-entreprise\/\"><strong>Guide PER d\u2019entreprise<\/strong><span>R\u00e8gles, compartiments, mise en place.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/pee-per-collectif-chef-d-entreprise-acces-et-plafonds-2026\/\"><strong>PEE et PER collectif du chef d\u2019entreprise<\/strong><span>Acc\u00e8s et plafonds 2026.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/ressources\/simulateur-per-madelin\/\"><strong>Simulateur PER Madelin<\/strong><span>Retraite et d\u00e9duction du b\u00e9n\u00e9fice.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/ressources\/simulateur-article-83\/\"><strong>Simulateur article 83<\/strong><span>Cotisations obligatoires de l\u2019entreprise.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/per-plafond-de-deduction-et-loi-de-finances-2026\/\"><strong>Plafond de d\u00e9duction 2026<\/strong><span>Comment se calcule le plafond.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/ingenierie-patrimoniale\/dirigeants-dentreprise\/\"><strong>Dirigeants d\u2019entreprise<\/strong><span>Notre accompagnement patrimonial.<\/span><em>Lire \u2192<\/em><\/a><\/div><\/div><\/section>\n<section class=\"fin\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/10\/alexis-sagnier-fondateur-balmont-conseil.webp\" width=\"900\" height=\"1200\" alt=\"Alexis Sagnier, fondateur de Balmont Conseil\"><div><h2>Votre statut d\u00e9cide de tout. Commen\u00e7ons par l\u00e0.<\/h2><p>Alexis Sagnier, conseiller en investissements financiers et immobiliers, courtier en assurances, certifi\u00e9 AMF. Il r\u00e9pond du lundi au samedi, sauf le mercredi.<\/p><\/div><div><a class=\"bigcta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-per-dirigeant&amp;utm_content=final\">Prendre rendez-vous<b><i><\/i><\/b><\/a><a class=\"ghost\" href=\"https:\/\/balmontconseil.com\/nos-solutions\/per-entreprise\/\">Voir le guide PER d\u2019entreprise<\/a><\/div><\/section>\n<p class=\"foot\">Informations g\u00e9n\u00e9rales, qui ne remplacent pas une \u00e9tude personnalis\u00e9e : les r\u00e8gles fiscales \u00e9voluent, v\u00e9rifiez-les \u00e0 la date de votre op\u00e9ration.<br>Balmont Conseil SASU \u00b7 80 rue Docteur Edmond Locard, B\u00e2timent C2, 69005 Lyon \u00b7 ORIAS 13003497<\/p>\n<div class=\"stk\" id=\"stk\"><a class=\"bigcta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-per-dirigeant&amp;utm_content=mobile-sticky\">Prendre rendez-vous<b><i><\/i><\/b><\/a><\/div>\n<script>(function(){var s=document.getElementById('stk'),h=document.getElementById('hero-cta');if(!s||!h)return;function f(){s.classList.toggle('on',h.getBoundingClientRect().bottom<0)}addEventListener('scroll',f,{passive:true});f()})();<\/script>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Dirigeants et entreprises PER dirigeant : pr\u00e9parer votre retraite avec les bons compartiments. Selon votre statut, vos versements se d\u00e9duisent de votre b\u00e9n\u00e9fice ou de votre revenu. L\u2019entreprise peut aussi alimenter un<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-16711","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/16711","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=16711"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/16711\/revisions"}],"predecessor-version":[{"id":16722,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/16711\/revisions\/16722"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=16711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}