Summary See more than seeing less what employee savings? Employee savings: Definition The employee savings is a collective savings system implemented within certain companies. Its principle lies in the payment to each employee on the one hand of the company’s profits or performance, which takes the form of immediate liquidity or a savings placement. The main mechanisms are profit -sharing and participation. In place of profit -sharing and participation in companies, regardless of their legal form or their number of employees, can set up employee savings. It is subject to an agreement between the company and the employees, in particular in the context of profit -sharing. Participation is a compulsory system for all companies with more than 50 employees in the last five years. What is a employee savings account? The employee savings account is the support on which these sums are deposited when they are not immediately perceived, but placed in a savings plan (such as a PEE or a company per). In other words, employee savings is the mechanism, and the employee savings account is the tool that allows you to manage it. How to access its employee savings account? Each company entrusts the management of employee savings to a specialized organization (e.g. Amundi, BNP Paribas Savings & Retirement, AXA, etc.). It is possible to find the name of this organization on its pay slips (especially when payment of profit -sharing or participation), in the documents provided or by asking for the RH.comment service works on employee savings? Disparies to build up savings savings rest on two types of value sharing device. The first allows employees to build up savings. It includes: the PPV (Value sharing premium) or profit -sharing or participation; the voluntary payments of the employee or the company. Since 2025, a five -year experiment requires companies with 11 to 49 employees, achieving a tax net profit of at least 1 % of turnover for three consecutive exercises, to set up a value sharing mechanism. The sums from the PPV can also be placed in employee savings. Savings products to place its money the second lies in the supports allowing to constitute this savings. We find: the company savings plan (PEE). The inter -company savings plan (PEI). The savings plan for collective retirement (PERCO). >> Our service – save money by testing our savings book comparator is the advantages of employee savings? Advantages for the company GRESSE in employee savings, companies loyal their employees. It brings them an additional motivation, since the results of the company have a direct impact on their portfolio. It also helps to strengthen collective engagement around performance objectives. Advantages for employees the wage savings represents an additional income for employees. They can build up available savings in the medium or long term. In addition, the sums received in the context of profit -sharing and participation are exempt from social contributions. The employee can, on conditions, benefit from a tax exemption when the sums are placed on a savings plan. What is profit-sharing in a business? Interest: Definition The interest is a voluntary bonus linked to the performance of the company. The results or performance criteria are set by the company in accordance with certain rules. Insection cannot replace a remuneration element. The sums can be paid to the employee or be deposited on a employee savings plan according to his wish. Company savings (PEE) and savings plan for collective retirement (PERCO) The employee savings plans can take two forms: PEE allows employees to build up a portfolio of securities with company assistance. The sums are blocked at least five years, except in cases of exceptional releases. The Perco gives the possibility of constituting a savings which will supplement the retirement. In the framework of a PEE or a percoh, the employer can pay a financial contribution in addition to the voluntary payments of the employees. This is the subscribing. Calculation and ceiling of the profit -sharing bonus. The distribution can be uniform, proportional to the salary or time of presence of the employee or to a combination of these criteria. This premium is capped for the employee at 75 % of the annual social security ceiling, i.e. 35,325 euros in 2025. The additional business can also pay a profit -sharing supplement to its employees. But the accumulation of the supplement and the premium must not exceed the annual ceiling of 35,325 euros. This supplement is optional and decided by the employer, often depending on the exceptional results or a collective performance. Read also: Avenir Climate Savings Plan (PEAC): Opening, Payment and Ceiling What is participation in a company? Participation premium: Definition is a system providing for redistribution of part of the company’s profits for the benefit of employees. The employee can request the immediate payment of the sums or place them on a employee savings account: PEE, Perco, etc. In retirement, the sums are available in the form of a rent or capital if the company agreement provides for it. The amount of the premium depends on the rules set by the participation agreement. Participation is, moreover, compulsory as soon as the company has employed 50 employees in the past five years. Report of the participation the distribution of the premium between employees can be uniform, proportional to the salary or time of presence of the employee or combine several of these criteria. The PACT law provides for a more egalitarian distribution when it is proportional to wages. Calculcul and ceiling 2025Son amount results from the profits made by the company. This calculates the share of the profits to be distributed to employees, most frequently according to a formula fixed by law. The amount of wages taken into account cannot exceed the revalued ceiling according to social security allowances. The amount of the participation is capped at 35,325 euros in 2025. Apartment of the participation must pay the participation premium no later than the last day of the fifth month following the closing of the financial year (before June 1 of the following year). When the employer informs the employee of the amount of his participation, he has the choice between requesting the immediate payment or placing the premium on a employee savings plan. If the participation agreement provides for this, the company may pay the employee of quarterly advances on the annual premium, after having obtained its agreement. USEPLEMENT OF PARTICIPATION The business may also pay an additional participation, the amount of which is free. However, it should not exceed the ceiling in force. This payment is optional and allows the employer to reward his employees more in the event of good results. Read also: Ordinary securities account (CTO): Definition, opening and taxation When can you withdraw your employee savings? The sums paid on a PEE are blocked for five years. At the end of this period, the employee can withdraw them, leave them invested or transfer them to a time savings account (CET). For the sums placed on a corporate retirement savings plan, the funds are in principle blocked until retirement, except in the event of an early unlocking. What reasons to unlock their employee savings in an early manner? Please note, the request for the employee’s release must be made within six months from the occurrence. In principle, under certain conditions, the account can be unlocked in an early manner. Particularly in the event of: marriage; PACS; birth of a third child; conjugal violence; termination of the employment contract … New cases of early release of a PEE have existed since 2024. It is therefore possible to unlock your PEE to finance expenses related to the energy renovation of a main residence, to be engaged as close to the help or for the purchase of a clean vehicle. Interests are received are subject to social security contributions and income tax, unless they are assigned to a PEE or Perco within 15 days of their payment within the limit of 35,525 euros in 2025. PEE and PERCO benefit from an advantageous regime. The sums are invested in products reserved for employee savings: SICAV, FCPE, SICAVAS. The title of participation is directly from participation are subject to social security contributions, but are exempt from income tax if they remain blocked in a employee savings account. The employee therefore has an interest in opting for the placement in order to fully benefit from the tax advantages and prepare a future project or his retirement. Employee savings and employee shareholders: what difference? Collective employee shareholding: Principle the employee activation can also take a collective form through the allocation of free shares. It is not strictly speaking a employee savings system, but the company encourages all of its employees to become shareholders through their PEE. The company can also practice managerial shareholding by reserving the opening of capital to its executives. Autribute of securities at reduced prices for simplified joint -stocks can offer securities to their managers and employees. As part of a capital increase reserved for members of the PEE, the PACT law also provides that the price of subscription of securities can be less than 30 or 40 % at the market price. Are savings plans subject to the social package? Since January 1, 2019 (article 16 of the social security financing law), companies with less than 50 employees benefit from the exemption from the social package. And this, for the sums paid under participation and the employer’s subscription invested on a employee savings plan. The: Business savings plan (PEE) are concerned; Group savings plan (PEG); inter -company savings plan (PEI); Savings plan for collective retirement (PERCO). Receive our latest news each week, the flagship items to support your personal finances. (tagstotranslate) Salary Savings
