{"id":71,"date":"2020-07-21T10:21:37","date_gmt":"2020-07-21T08:21:37","guid":{"rendered":"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/?p=71"},"modified":"2020-09-28T16:44:24","modified_gmt":"2020-09-28T14:44:24","slug":"plan-depargne-entreprise-pee","status":"publish","type":"post","link":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/","title":{"rendered":"Plan d&#8217;\u00e9pargne entreprise  (PEE)"},"content":{"rendered":"<hr class=\"wp-block-separator\"><h4 class=\"has-text-color\" style=\"color:#2a870d\"><strong>I. Pr&eacute;sentation du Plan d&rsquo;&eacute;pargne entreprise<\/strong><\/h4>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33-1024x1024.png\" alt=\"\" class=\"wp-image-421\" width=\"119\" height=\"119\" srcset=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33-1024x1024.png 1024w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33-300x300.png 300w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33-150x150.png 150w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33-768x768.png 768w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33-370x370.png 370w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33-60x60.png 60w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33.png 1080w\" sizes=\"(max-width: 119px) 100vw, 119px\"\/><\/figure><\/div>\n\n\n\n<p class=\"has-text-align-justify\">Un PEE est un produit d&rsquo;&eacute;pargne collectif, mis en place par l&rsquo;entreprise permettant aux salari&eacute;s ainsi qu&rsquo;au(x) dirigeant(s) de se constituer un portefeuille de valeurs mobili&egrave;res (actions, obligations, titres de cr&eacute;ances n&eacute;gociables, parts d&rsquo;OPCVM etc.).<\/p>\n\n\n\n<p>Ce dispositif d&rsquo;&eacute;pargne peut b&eacute;n&eacute;ficier&nbsp;:<\/p>\n\n\n\n<ul><li><strong>&Agrave; tous les employ&eacute;s<\/strong>, m&ecirc;me si une condition d&rsquo;anciennet&eacute; de trois mois peut &ecirc;tre exig&eacute;e<\/li><\/ul><ul><li><strong>&Agrave; son dirigeant<\/strong>, quel que soit son statut ainsi qu&rsquo;au <strong>conjoint collaborateur <\/strong>ou <strong>associ&eacute;<\/strong> dans les entreprises de moins de 250 salari&eacute;s.<\/li><\/ul><ul><li><strong>&Agrave; un ancien salari&eacute;<\/strong> (d&eacute;missionnaire, retrait&eacute; ou licenci&eacute;) sous certaines conditions. Lors d&rsquo;un d&eacute;part, l&rsquo;entreprise doit fournir un r&eacute;capitulatif de l&rsquo;ensemble des sommes et des valeurs mobili&egrave;res &eacute;pargn&eacute;es ou transf&eacute;r&eacute;es. Si l&rsquo;ancien employ&eacute; souhaite conserver son plan cela est possible, mais il devra s&rsquo;acquitter des frais de tenue de compte-conservation dans le cas o&ugrave; l&rsquo;ancien employeur ne souhaiterait pas poursuivre leur prise en charge.<\/li><\/ul><hr class=\"wp-block-separator\"><h4 class=\"has-text-color\" style=\"color:#2a870d\"><strong>II. Quels versements sur un Plan d&rsquo;&eacute;pargne entreprise ?<\/strong><\/h4>\n\n\n\n<p>Le PEE est principalement aliment&eacute; par les sommes issues de&nbsp;:<\/p>\n\n\n\n<ul><li>L&rsquo;int&eacute;ressement,<\/li><li>De la participation,<\/li><li>Du transfert d&rsquo;autres plans d&rsquo;&eacute;pargne salariale, exception faite du PERCO<\/li><li>Des droits inscrits sur un compte &eacute;pargne temps (CET)<\/li><\/ul><p>Il est &eacute;galement possible pour le salari&eacute; d&rsquo;effectuer des versements volontaires sur un Plan d&rsquo;Epargne Entreprise qui sont alors plafonn&eacute;s &agrave; 25% de sa r&eacute;mun&eacute;ration annuelle brute par ann&eacute;e civile.<\/p>\n\n\n\n<p>En tant qu&rsquo; employeur, vous pouvez &eacute;galement d&eacute;cider de mettre en place un abondement, c&rsquo;est-&agrave;-dire une somme additionnelle qui vient compl&eacute;ter les versements effectu&eacute;s sur le PEE. <\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons aligncenter\">\n<div class=\"wp-block-button is-style-outline\"><a class=\"wp-block-button__link has-white-background-color has-text-color has-background\" href=\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/20\/labondement\/\" style=\"border-radius:12px;color:#2a870d\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>En savoir + sur l&rsquo;abondement<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:49px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator\"><h4 class=\"has-text-color\" style=\"color:#2a870d\"><strong>III. Fiscalit&eacute; du Plan d&rsquo;&eacute;pargne entreprise (PEE)<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td>Fiscalit&eacute;<\/td><\/tr><tr><td>Abondement<\/td><td>L&rsquo;abondement de l&rsquo;entreprise est exon&eacute;r&eacute; d&rsquo;imp&ocirc;t sur le revenu dans la limite de&nbsp;3&nbsp;290,88&nbsp;&euro;&nbsp;ou&nbsp;5&nbsp;923,58&nbsp;&euro;&nbsp;en cas d&rsquo;investissement dans des actions ou certificats d&rsquo;investissement &eacute;mis par votre entreprise<\/td><\/tr><tr><td>Int&eacute;ressement<\/td><td>L&rsquo;int&eacute;ressement vers&eacute; au salari&eacute; est exon&eacute;r&eacute; d&rsquo;imp&ocirc;t sur le revenu dans la limite de&nbsp;30&nbsp;852&nbsp;&euro;.<\/td><\/tr><tr><td>Versements volontaires du salari&eacute;<\/td><td>Les versements volontaires effectu&eacute;s par le salari&eacute; sur le PEE ne sont pas d&eacute;ductibles du revenu imposable.<\/td><\/tr><\/tbody><\/table><figcaption>Source : www.service-public.fr<\/figcaption><\/figure><p class=\"has-background\" style=\"background-color:#e8e8e8\">Les plus-values de cession ou de rachat de titres dans le cadre du plan d&rsquo;&eacute;pargne entreprise sont exon&eacute;r&eacute;es d&rsquo;imp&ocirc;t sur le revenu, mais soumises aux pr&eacute;l&egrave;vements sociaux&nbsp;de 17,2%.<\/p>","protected":false},"excerpt":{"rendered":"<p>I. Pr\u00e9sentation du Plan d&#8217;\u00e9pargne entreprise Un PEE est un produit d\u2019\u00e9pargne collectif, mis en place par l\u2019entreprise permettant aux salari\u00e9s ainsi qu\u2019au(x) dirigeant(s) de se constituer un portefeuille de valeurs mobili\u00e8res (actions, obligations, titres de cr\u00e9ances n\u00e9gociables, parts d\u2019OPCVM etc.). Ce dispositif d\u2019\u00e9pargne peut b\u00e9n\u00e9ficier&nbsp;: \u00c0 tous les employ\u00e9s, m\u00eame si une condition d\u2019anciennet\u00e9 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"wptouch-new-thumbnail":false,"rara-business-featured":false,"rara-business-team":false,"rara-business-blog":false,"rara-business-portfolio":false,"rara-business-schema":false},"uagb_author_info":{"display_name":"eparsal","author_link":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/author\/eparsal\/"},"uagb_comment_info":0,"uagb_excerpt":"I. Pr\u00e9sentation du Plan d&#8217;\u00e9pargne entreprise Un PEE est un produit d\u2019\u00e9pargne collectif, mis en place par l\u2019entreprise permettant aux salari\u00e9s ainsi qu\u2019au(x) dirigeant(s) de se constituer un portefeuille de valeurs mobili\u00e8res (actions, obligations, titres de cr\u00e9ances n\u00e9gociables, parts d\u2019OPCVM etc.). Ce dispositif d\u2019\u00e9pargne peut b\u00e9n\u00e9ficier&nbsp;: \u00c0 tous les employ\u00e9s, m\u00eame si une condition d\u2019anciennet\u00e9\u2026","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Plan d&#039;\u00e9pargne entreprise (PEE) - Epargne salariale<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plan d&#039;\u00e9pargne entreprise (PEE) - Epargne salariale\" \/>\n<meta property=\"og:description\" content=\"I. Pr\u00e9sentation du Plan d&#8217;\u00e9pargne entreprise Un PEE est un produit d\u2019\u00e9pargne collectif, mis en place par l\u2019entreprise permettant aux salari\u00e9s ainsi qu\u2019au(x) dirigeant(s) de se constituer un portefeuille de valeurs mobili\u00e8res (actions, obligations, titres de cr\u00e9ances n\u00e9gociables, parts d\u2019OPCVM etc.). Ce dispositif d\u2019\u00e9pargne peut b\u00e9n\u00e9ficier&nbsp;: \u00c0 tous les employ\u00e9s, m\u00eame si une condition d\u2019anciennet\u00e9 &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/\" \/>\n<meta property=\"og:site_name\" content=\"Epargne salariale\" \/>\n<meta property=\"article:published_time\" content=\"2020-07-21T08:21:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-28T14:44:24+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33-1024x1024.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#organization\",\"name\":\"Epargne salariale\",\"url\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/\",\"sameAs\":[],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#logo\",\"inLanguage\":\"fr-FR\",\"url\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/PER-8.png\",\"width\":1080,\"height\":1080,\"caption\":\"Epargne salariale\"},\"image\":{\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#website\",\"url\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/\",\"name\":\"Epargne salariale\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/#primaryimage\",\"inLanguage\":\"fr-FR\",\"url\":\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Sans-titre-33-1024x1024.png\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/#webpage\",\"url\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/\",\"name\":\"Plan d'\\u00e9pargne entreprise (PEE) - Epargne salariale\",\"isPartOf\":{\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/#primaryimage\"},\"datePublished\":\"2020-07-21T08:21:37+00:00\",\"dateModified\":\"2020-09-28T14:44:24+00:00\",\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/\"]}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/#webpage\"},\"author\":{\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#\/schema\/person\/dc01cb2fc9323f7ab1de9b83dde9acee\"},\"headline\":\"Plan d&#8217;\\u00e9pargne entreprise (PEE)\",\"datePublished\":\"2020-07-21T08:21:37+00:00\",\"dateModified\":\"2020-09-28T14:44:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/#webpage\"},\"publisher\":{\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#organization\"},\"image\":{\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-entreprise-pee\/#primaryimage\"},\"articleSection\":\"solutions d'\\u00e9pargne\",\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#\/schema\/person\/dc01cb2fc9323f7ab1de9b83dde9acee\",\"name\":\"eparsal\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/#personlogo\",\"inLanguage\":\"fr-FR\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/95bae74869e60ffa101a65bf3f00798f?s=96&d=mm&r=g\",\"caption\":\"eparsal\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/posts\/71"}],"collection":[{"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/comments?post=71"}],"version-history":[{"count":14,"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/posts\/71\/revisions"}],"predecessor-version":[{"id":679,"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/posts\/71\/revisions\/679"}],"wp:attachment":[{"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/media?parent=71"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/categories?post=71"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/wp-json\/wp\/v2\/tags?post=71"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}