{"id":76,"date":"2020-07-21T10:41:52","date_gmt":"2020-07-21T08:41:52","guid":{"rendered":"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/?p=76"},"modified":"2020-09-25T14:42:46","modified_gmt":"2020-09-25T12:42:46","slug":"plan-depargne-retraite-dentreprise-obligatoire","status":"publish","type":"post","link":"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/index.php\/2020\/07\/21\/plan-depargne-retraite-dentreprise-obligatoire\/","title":{"rendered":"Plan d&#8217;\u00e9pargne retraite d&#8217;entreprise obligatoire"},"content":{"rendered":"<h4 class=\"has-text-color\" style=\"color:#2a870d\">I. Pr&eacute;sentation<\/h4>\n\n\n\n<p>Le Plan d&rsquo;Epargne Retraite d&rsquo;entreprise obligatoire, succ&eacute;dant aux contrats article 83, est un plan d&rsquo;&eacute;pargne retraite collectif, &agrave; adh&eacute;sion obligatoire, donnant droit &agrave; des avantages fiscaux et ayant pour &eacute;ch&eacute;ance le d&eacute;part &agrave; la retraite, sauf cas de d&eacute;blocage anticip&eacute;.<\/p>\n\n\n\n<p>Il peut &ecirc;tre mis en place par d&eacute;cision unilat&eacute;rale du dirigeant, par ratification d&rsquo;un accord &agrave; la majorit&eacute; des employ&eacute;s ou encore apr&egrave;s n&eacute;gociations avec les repr&eacute;sentants du personnel.<\/p>\n\n\n\n<p>Cette solution d&rsquo;&eacute;pargne peut b&eacute;n&eacute;ficier&nbsp;:<\/p>\n\n\n\n<ul><li><strong>&Agrave; certaines cat&eacute;gories d&rsquo;employ&eacute;s<\/strong>, que vous souhaitez valoriser tels que les cadres par exemple<\/li><li><strong>Ou &agrave; l&rsquo;ensemble de vos salari&eacute;s<\/strong>.<\/li><\/ul><div class=\"wp-block-group has-background\" style=\"background-color:#e8e8e8\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-21-1024x1024.png\" alt=\"\" class=\"wp-image-402\" width=\"171\" height=\"171\" srcset=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-21-1024x1024.png 1024w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-21-300x300.png 300w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-21-150x150.png 150w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-21-768x768.png 768w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-21-370x370.png 370w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-21-60x60.png 60w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/08\/Sans-titre-21.png 1080w\" sizes=\"(max-width: 171px) 100vw, 171px\"\/><\/figure><\/div>\n\n\n\n<div style=\"height:49px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-left has-black-color has-text-color\">&ndash;<strong>Permet la constitution d&rsquo;un compl&eacute;ment de revenu en vue de votre retraite et financ&eacute; par les cotisations de l&rsquo;employeur<\/strong><\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"has-black-color has-text-color\">&ndash;<strong>Permet de valoriser certaines cat&eacute;gories de salari&eacute;s<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-left has-black-color has-text-color\">&ndash;<strong>B&eacute;n&eacute;ficier d&rsquo;une fiscalit&eacute; douce<\/strong><\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator\"><p>Le PERE obligatoire est principalement aliment&eacute; par les versements obligatoires de l&rsquo;employeur et du salari&eacute; selon des r&egrave;gles pr&eacute;d&eacute;finies&nbsp;au sein des accords d&rsquo;entreprise.             <\/p>\n\n\n\n<p>Vous pouvez &eacute;galement alimenter votre PER d&rsquo;entreprise obligatoire avec les sommes suivantes :<\/p>\n\n\n\n<ul><li>Versements volontaires du salari&eacute;<\/li><li>Sommes issues de la participation et de l&rsquo;int&eacute;ressement (si le PER obligatoire b&eacute;n&eacute;ficie &agrave; l&rsquo;ensemble du personnel).<\/li><li>Sommes issues du transfert d&rsquo;autres plans d&rsquo;&eacute;pargne retraite<\/li><li>Droits inscrits sur un compte &eacute;pargne temps (CET)<\/li><li>En l&rsquo;absence de CET, sommes correspondant &agrave; des jours de repos non pris, dans la limite de 10 par an.<\/li><\/ul><p>Le montant vers&eacute; est d&eacute;ductible de la r&eacute;mun&eacute;ration imposable dans la limite de 8 % de la r&eacute;mun&eacute;ration annuelle brute du salari&eacute;, plafonn&eacute;e &agrave; 8 fois le Plafond annuel de la s&eacute;curit&eacute; sociale (PASS) , soit&nbsp; 329 088 &euro; pour 2020. Petite subtilit&eacute; toutefois : si l&rsquo;employeur abonde dans un PER d&rsquo;entreprise Collectif, on soustrait le montant de l&rsquo;abondement au plafond de versement du salari&eacute;.<\/p>\n\n\n\n<h4><span style=\"color:#2a870d;\" class=\"has-inline-color\">II. Fiscalit&eacute; du Plan d&rsquo;&eacute;pargne retraite d&rsquo;entreprise obligatoire <\/span><\/h4>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Cochon-10-1024x1024.png\" alt=\"\" class=\"wp-image-556\" width=\"116\" height=\"116\" srcset=\"https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Cochon-10-1024x1024.png 1024w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Cochon-10-300x300.png 300w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Cochon-10-150x150.png 150w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Cochon-10-768x768.png 768w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Cochon-10-370x370.png 370w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Cochon-10-60x60.png 60w, https:\/\/toutsavoirsurlepargnesalariale.fr\/pee\/wp-content\/uploads\/2020\/09\/Cochon-10.png 1080w\" sizes=\"(max-width: 116px) 100vw, 116px\"\/><\/figure><\/div>\n\n\n\n<p>Les versements obligatoires r&eacute;alis&eacute;s par le dirigeant et\/ou le salari&eacute;, au cours d&rsquo;une ann&eacute;e sont d&eacute;ductibles des revenus imposables &agrave; hauteur du plus &eacute;lev&eacute; des deux montants suivants:<\/p>\n\n\n\n<ul><li>10 % des revenus professionnels de l&rsquo;ann&eacute;e pr&eacute;c&eacute;dente, nets de cotisations sociales et de frais professionnels, avec une d&eacute;duction maximale de&nbsp;32&nbsp;419&nbsp;&euro; en 2020.<\/li><li>ou&nbsp;4&nbsp;052&nbsp;&euro; si ce montant est plus &eacute;lev&eacute;.<\/li><\/ul><p class=\"has-text-align-justify\">L&rsquo;&eacute;pargne issue des versements obligatoires dans un PER d&rsquo;entreprise est vers&eacute;e uniquement sous forme de rente. La rente est impos&eacute;e &agrave; l&rsquo;imp&ocirc;t sur le revenu, suivant les<span class=\"has-inline-color has-foreground-dark-color\">&nbsp;r&egrave;gles applicables aux rentes viag&egrave;res &agrave; titre gratuit<\/span> et aux pr&eacute;l&egrave;vements sociaux.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-subtle-light-gray-background-color has-background\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Fiscalit&eacute; de la rente viag&egrave;re &agrave; titre gratuit<\/strong><br>Imp&ocirc;t sur le revenu sur la totalit&eacute; de la rente apr&egrave;s abattement de 10%<br>dans la limite de 3 812&euro;<\/td><\/tr><\/tbody><\/table><\/figure><p>Les versements de nature diff&eacute;rentes sont soumis &agrave; d&rsquo;autres modalit&eacute;s de sortie, en capital et\/ou rente, ainsi qu&rsquo;&agrave; un fiscalit&eacute; diff&eacute;rente.<\/p>\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\/fiscalite\/\" style=\"border-radius:11px;color:#2a870d\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>En savoir plus sur la fiscalit&eacute; applicable<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>I. Pr\u00e9sentation Le Plan d&#8217;Epargne Retraite d&#8217;entreprise obligatoire, succ\u00e9dant aux contrats article 83, est un plan d\u2019\u00e9pargne retraite collectif, \u00e0 adh\u00e9sion obligatoire, donnant droit \u00e0 des avantages fiscaux et ayant pour \u00e9ch\u00e9ance le d\u00e9part \u00e0 la retraite, sauf cas de d\u00e9blocage anticip\u00e9. Il peut \u00eatre mis en place par d\u00e9cision unilat\u00e9rale du dirigeant, par ratification &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 Le Plan d&#8217;Epargne Retraite d&#8217;entreprise obligatoire, succ\u00e9dant aux contrats article 83, est un plan d\u2019\u00e9pargne retraite collectif, \u00e0 adh\u00e9sion obligatoire, donnant droit \u00e0 des avantages fiscaux et ayant pour \u00e9ch\u00e9ance le d\u00e9part \u00e0 la retraite, sauf cas de d\u00e9blocage anticip\u00e9. Il peut \u00eatre mis en place par d\u00e9cision unilat\u00e9rale du dirigeant, par ratification\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 retraite d&#039;entreprise obligatoire - 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-retraite-dentreprise-obligatoire\/\" \/>\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 retraite d&#039;entreprise obligatoire - Epargne salariale\" \/>\n<meta property=\"og:description\" content=\"I. Pr\u00e9sentation Le Plan d&#8217;Epargne Retraite d&#8217;entreprise obligatoire, succ\u00e9dant aux contrats article 83, est un plan d\u2019\u00e9pargne retraite collectif, \u00e0 adh\u00e9sion obligatoire, donnant droit \u00e0 des avantages fiscaux et ayant pour \u00e9ch\u00e9ance le d\u00e9part \u00e0 la retraite, sauf cas de d\u00e9blocage anticip\u00e9. 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