Retirement and employee savings
Plan d'épargne entreprise (company savings plan)
Employee savings locked for five years, topped up by the employer and exempt from income tax on exit.
Overview
The PEE lets employees save over five years with a top-up from their employer.
The company savings plan receives the employee's voluntary contributions, incentive and profit-sharing payments and the employer's top-up, capped at 300% of the employee's contribution. Sums are unavailable for five years, except in early release cases (including marriage, birth of a third child, purchase of the main residence, end of the employment contract). On exit, capital is exempt from income tax; gains bear social contributions (18.6% in 2026). Voluntary contributions are capped at 25% of gross annual pay.
How it works
Funding
Contributions, incentive, profit-sharing, top-up
Lock-in
Five years, except release events
Exit
Capital exempt from income tax
Key points
Strengths
- Employer top-up of up to 300% of the employee's contribution
- Profit-sharing and incentive payments invested free of income tax
- Lump-sum exit free of income tax after five years
- Many early release events (purchase of main home, marriage, etc.)
Points to watch
- Available only where the employer has set up the plan
- Five-year lock-in, except release events
- Fund choice limited to the company's range
- Annual contribution ceiling (25% of gross pay)
Who it is for
Any employee whose company has set up a plan. The top-up is obtained by contributing, and incentive payments invested in the plan are not taxed. The fund choice is limited to the company's range.
Worked illustration
Example based on assumptions
Assumptions: an employee invests €2,000 of profit-sharing in the PEE and the company tops it up by 100%, i.e. €2,000. The €4,000 escapes income tax, a saving of €600 on the profit-sharing at a 30% marginal rate. The sum will be available in five years, exempt from income tax, with gains bearing social contributions (18.6% in 2026). The top-up rate depends on the company agreement.
Regulatory information
This sheet is a general information document of a commercial nature. It constitutes neither personalised investment advice, nor a recommendation, nor a solicitation, and it is not a key information document. Any decision requires a prior analysis of your situation by a duly authorised professional. Investments carry a risk of capital loss. Past performance is no guide to future performance. Taxation depends on each person's situation and may change.
Savings unavailable until retirement or for five years, except in the cases provided by law. Unit-linked investments carry a risk of capital loss. The tax advantage on entry is matched by taxation on exit, depending on the exit method chosen. Annuities are taxed as pensions.
Complaints and mediation
Any complaint may be sent to ASTERALE, 4 allée Django Reinhardt, 94110 Arcueil, France, or to sebastien.bailly@asterale.fr. Failing a satisfactory reply within two months, you may refer the matter to the competent mediator. For financial investment advice: the AMF Ombudsman (Médiateur de l'AMF), 17 place de la Bourse, 75082 Paris Cedex 02 (www.amf-france.org/fr/le-mediateur). For insurance broking and intermediation, banking and payment services intermediation and property transactions: ANM Conso, 2 rue de Colmar, 94300 Vincennes (www.anm-conso.com, contact@anmconso.com).
Information sheet updated on 6 October 2026. Download the sheet (PDF)
Book a meeting
The first meeting, of about an hour, is used to check whether this scheme has a place in your wealth.