Company savings scheme

The PEE (Plan d’Épargne Entreprise) is an employee savings scheme that allows employees (and sometimes SME managers) to build up savings in securities with the help of their company. It combines tax and social security advantages, employer matching contributions and operational flexibility.

Ideal for preparing medium-term projects (minimum 5 years), the PEE is an attractive way to build up capital while benefiting from a favourable tax framework.

✅ The benefits of the PEE

Economically and legally

• Wide range of investment vehicles (diversified funds, equities, bonds, UCITS, etc.).

• Numerous early withdrawal options (purchase of main residence, marriage/civil partnership, birth/adoption, retirement, etc.).

• Protection: AGS guarantee (wage guarantee insurance) in the event of the company's liquidation.

In terms of tax and social security (for the employee)

• Profit-sharing, incentive schemes, employer contributions: exempt from income tax and social security contributions (excluding CSG-CRDS).

• Value sharing bonus (PPV): exempt from tax and charges under certain conditions.

• Company value sharing bonus (PPVE): exempt from income tax up to a limit of 3.75% of the PASS.

• Gains exempt from income tax as long as they remain in the plan (only social security contributions at 17.2% apply).

• Amounts released at the end of the five-year period (or in the event of early release) are exempt from income tax.

For the company

• Reduction in social security contributions.

• Deductibility of employer contributions and profit sharing from taxable income.

• Employee loyalty and motivation by linking them to the company's performance.

⚠️ The disadvantages you should be aware of

• Voluntary contributions are not deductible from taxable income.

• Real estate assets held in the plan are subject to the IFI (property wealth tax) (except in special cases).

• The sums remain frozen for a minimum of five years, except in cases of early release provided for by law.

• Certain instruments (such as BSPCEs since 2024) can no longer be held in a PEE.

🔎 How the PEE works

• Power supply options:

  • voluntary contributions (up to 25% of gross annual remuneration),

  • profit-sharing and incentive schemes,

  • company contributions,

  • PPV and PPVE schemes,

  • unused days off or rights accrued through the CET scheme.

• Management: funds are invested in diversified securities (with liquidity requirements).

• Investment term: legally locked in for 5 years, with some exceptions (purchase of primary residence, marriage, divorce, disability, etc.).

• Withdrawal: capital only (no annuity).

📌 Example of tax benefits depending on the source of payments

• Profit-sharing & incentive schemes → exempt from income tax + exempt from social security contributions (excluding CSG/CRDS).

• PPV → exempt from income tax and charges subject to conditions relating to company size and income.

• PPVE → exempt from income tax (3.75% of PASS) + specific exemptions 2026-2028.

• Company contributions → exempt from income tax and social security contributions up to a limit of 3x the employee's contribution.

• Voluntary contributions → no tax or social security benefits.

🧭 Why take out a PEE?

1. Build up medium-term savings (5-year horizon).

2. Optimise your tax situation by taking advantage of income tax exemptions.

3. Boost your savings efforts with employer contributions.

4. Finance personal projects (main residence, career transition, early retirement, etc.).

5. Strengthen the employee-company relationship through joint and participatory savings.

📌 Key points to remember

• The PEE is a flexible, tax-efficient and motivating scheme.

• It allows employees (and SME managers) to convert part of their remuneration into capital invested without immediate taxation.

• In return, the funds are frozen for five years, except in cases of early release.

  👉 The PEE is therefore an effective tool for building up medium-term savings, optimising your tax situation and participating in the growth of your company.

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