{"id":295,"date":"2026-01-29T15:05:25","date_gmt":"2026-01-29T14:05:25","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=295"},"modified":"2026-08-26T18:45:25","modified_gmt":"2026-08-26T16:45:25","slug":"per-entreprise","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/nos-solutions\/per-entreprise\/","title":{"rendered":"Company PER"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u00ab&quot;Alexis, I&#039;d like to retain my key talent while optimizing my own tax situation as a business owner. I&#039;ve heard about the PER (Retirement Savings Plan), but is it really more effective than my previous contracts?&quot;\u00bb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This question is at the heart of the financial engineering we deploy at <strong>Balmont Conseil<\/strong>. Since the PACTE law, the <strong>Retirement Savings Plan (PER)<\/strong> has redefined the rules of the game. It is no longer just a blocked savings tunnel, but a tool for\u2019<strong>tax optimization<\/strong> and a vector of <strong>social dimension<\/strong> for the company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a\u2019<strong>Augmented Wealth Engineer<\/strong>, 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. What is the PER d&#039;Entreprise?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">THE <strong>Retirement Savings Plan (PER)<\/strong> the company is a product of\u2019<strong>retirement savings<\/strong> a collective which allows employees and managers to build up capital or an annuity for their old age, with the help of the company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Created by the 2019 reform, it replaces and harmonizes the old schemes (PERCO, Article 83) to offer complete portability. Now, savings follow the individual throughout their career, whether they change companies or become self-employed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The two faces of the PER (Retirement Savings Plan) in companies:<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>The company group retirement savings plan (PERECO or PERCol):<\/strong> Open to all employees (subject to a maximum seniority of 3 months). It replaces the PERCO.<\/li>\n\n\n\n<li><strong>The mandatory company retirement savings plan (PERO):<\/strong> It may be reserved for certain categories of employees (e.g., managers). It replaces Article 83.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Why is the PER the cornerstone of comprehensive wealth management?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For a manager, the company retirement savings plan (PER) is not an isolated product. It must be integrated into a <strong>comprehensive asset analysis<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>For the leader: A tool for\u2019<a href=\"https:\/\/balmontconseil.com\/en\/gestion-de-patrimoine\/\">tax optimization<\/a><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The manager can use the PER to reduce his <strong>taxable income<\/strong> via <strong>voluntary contributions<\/strong> deductible, while also benefiting from the\u2019<strong>employer contribution<\/strong> (the company covering part of his personal contributions). This is a way to extract value from the company with almost no tax on entry.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>For the company: A recruitment and retention tool<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In a tight labor market, the PER (Retirement Savings Plan) is a compelling argument. It strengthens the employer brand by offering a concrete solution to <strong>supplementary pension<\/strong> 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).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>For employees: A gateway to real estate<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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... <strong>main residence<\/strong>. The PER thus becomes a tool for <strong>real estate financing<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Tax and Social Benefits: The Numbers Compare<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The success of the PER (Retirement Savings Plan) relies on a powerful tax incentive, both for the\u2019<strong>business as well as for the individual<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>From a business perspective:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exemption from employer social security contributions:<\/strong> On sums paid as profit-sharing, participation and matching contributions (within the limits of certain ceilings).<\/li>\n\n\n\n<li><strong>Reduced social security contribution:<\/strong> 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.<\/li>\n\n\n\n<li><strong>Deductibility:<\/strong> The amounts paid by the company are deductible from taxable profit (IS).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>From the employee and management perspective:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax deduction:<\/strong> Voluntary contributions can be deducted from income tax (up to a limit of one <strong>deduction limit<\/strong> specific).<\/li>\n\n\n\n<li><strong>Income tax exemption:<\/strong> For sums from employee savings (profit-sharing, participation) placed in the plan.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Operation, Subscription and Exit<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PER stands out for its flexible supply and outlet options.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>How do I supply the PER?<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Voluntary Contributions:<\/strong> Employee\/manager&#039;s personal savings.<\/li>\n\n\n\n<li><strong>Employee Savings Plan:<\/strong> Profit-sharing, employee participation, and monetized CET (Time Savings Account) days.<\/li>\n\n\n\n<li><strong>Employer contribution:<\/strong> Supplement paid by the company.<\/li>\n\n\n\n<li><strong>Mandatory Payments:<\/strong> Only within the framework of the PERO (mandatory employer and employee share).<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Financial management: Security first<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">By default, the PER offers a <strong>managed<\/strong> on the horizon. The\u2019<strong>asset allocation<\/strong> It is automated: the further away retirement is, the more savings are invested in dynamic assets. As retirement approaches, savings are gradually made more secure.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Exit options: The choice of freedom<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is the major revolution of the PER (Retirement Savings Plan). Upon retirement, the saver has the choice between:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Capital exit:<\/strong> Either all at once or in installments.<\/li>\n\n\n\n<li><strong>The annuity payout:<\/strong> Payment of a <strong>life annuity<\/strong> until death.<\/li>\n\n\n\n<li><strong>The mix of releases:<\/strong> Partly as a lump sum, partly as an annuity.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. Case Study: Optimization for an SME Manager<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Profile: Marc, manager of an SME with 15 employees. Marginal Tax Rate (MTR) of 41%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Objective: To withdraw \u20ac10,000 from company funds for personal use.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Option 1: The Dividend.<\/strong> After corporate income tax and flat tax, Marc receives approximately \u20ac5,250 in his personal account.<\/li>\n\n\n\n<li><strong>Option 2: The PER Entreprise.<\/strong> 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 \u20ac9,500 in his retirement savings plan (PER). The effort is virtually painless for the company, and Marc doubles his savings capacity.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. Why choose Balmont Conseil for your Company PER?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Setting up a PER is not simply a matter of signing a <strong>insurance contract<\/strong>. This is a decision that impacts your <strong>inheritance<\/strong> and your social climate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Our Facilitating Expertise<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As a recognized firm, <strong>Balmont Conseil<\/strong> brings you:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Audit of existing contracts:<\/strong> Analysis of your old contracts (Art. 83, PERCO) to orchestrate a <strong>contract transfer<\/strong> towards less expensive and more efficient solutions.<\/li>\n\n\n\n<li><strong>Custom architecture:<\/strong> Selection of the best insurers and asset managers on the market. We are not tied to any &quot;house&quot; product.<\/li>\n\n\n\n<li><strong>HR support:<\/strong> Educating your employees so that they understand the value of the system.<\/li>\n\n\n\n<li><strong>Tax optimization of the PER (Retirement Savings Plan):<\/strong> Precise calculation of your deduction limits (individual and pooled) to maximize your tax reduction.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>FAQ: Your questions about the Company PER<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Q1. Is the company PER mandatory?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No, its implementation is optional. However, if a PERO is implemented for a category of employees, membership becomes mandatory for those employees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q2. What happens to my money if I change companies?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That&#039;s the strength of the PER: portability. You can transfer funds from your old company PER to your new individual PER or your new employer&#039;s PER. The rules for PER transfers are now regulated and simplified.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q3. What are the conditions for a capital withdrawal?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A lump-sum withdrawal is possible for savings from voluntary contributions and employee savings plans. Mandatory contributions (compartment 3), however, must be withdrawn as an annuity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q4. What happens in case of over-indebtedness?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The law provides for the early release of the PER in situations of over-indebtedness, in order to allow the saver to meet their urgent financial obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q5. How is the capital taxed upon exit?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you benefited from a tax deduction upon entry, the capital will be subject to income tax upon exit (excluding capital gains taxed under 30%). The advantage lies in the tax deferral: you deduct when your marginal tax rate is high (during your working life) and you pay tax when your marginal tax rate is potentially lower (during retirement).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q6. What is employer matching contribution?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is a supplementary payment from the company in addition to your own contributions. It can amount to up to 300% of your personal contribution, within the limits of annual ceilings linked to the Annual Social Security Ceiling (PASS).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q7. Does the P\/E ratio carry a risk of loss?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As with any investment in unit-linked funds, there is a risk of capital loss. This is why managed accounts are highly recommended to secure your assets as you approach retirement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q8. Can I use my PER to buy my main residence?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, this is one of the new cases of early release created by the PACTE law. It concerns voluntary contributions and employee savings plans.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q9. What are the differences with a life insurance contract?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Life insurance is more liquid (withdrawals are possible at any time) but does not offer tax deductions upon entry. The PER (Retirement Savings Plan) is a pure retirement savings vehicle with a more significant immediate tax advantage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q10. What is responsible investing in a PER?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From now on, managers must offer at least one labeled unit of account (SRI, Greenfin or Solidarity) within the PER, as part of a responsible investment approach.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion: The PER, a cornerstone of your future strategy<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The company&#039;s PER is much more than a simple <strong>retirement savings plan<\/strong>. It&#039;s a tool for\u2019<strong><a href=\"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/\">wealth engineering<\/a><\/strong> 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Don&#039;t leave your retirement savings to chance.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.google.com\/search?q=https:\/\/balmontconseil.fr\/contact&amp;authuser=4\" target=\"_blank\" rel=\"noopener\">Contact Alexis Sagnier for a customized PER (Retirement Savings Plan) implementation study for your company.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00ab Alexis, j&rsquo;aimerais fid\u00e9liser mes talents cl\u00e9s tout en optimisant ma propre fiscalit\u00e9 de dirigeant. On me parle du PER, mais est-ce vraiment plus efficace que mes anciens contrats ? \u00bb Cette<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":69,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-295","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/295","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=295"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/295\/revisions"}],"predecessor-version":[{"id":1190,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/295\/revisions\/1190"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/69"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}