Given the limitations of the public pension system and the evolving expectations of employees, companies have every reason to offer high-performance retirement savings solutions. The PERO (Plan d’Épargne Retraite Obligatoire) fits perfectly into this logic. Still underused, this scheme is a powerful tool for social protection and employee retention.
What Is the PERO?
The PERO is a collective retirement savings plan, implemented by the employer to help employees build a retirement supplement. It can be:
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Fully funded by the employer, or
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Co-funded with the employee
Its key strength? A three-compartment structure that gives it flexibility and adaptability.
The 3 Compartments of the PERO
Voluntary contributions
Employees can make one-time or regular contributions to their PERO. These amounts are tax-deductible from income, within the applicable legal limits.
Profit-sharing & unused leave
The PERO can also receive:
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Profit-sharing or incentive bonuses
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Up to 10 days of unused paid leave, notably from a time savings account (CET)
Mandatory contributions
Regularly paid by the employer for each eligible employee, these contributions are the foundation of the plan and the core of its effectiveness.
Why Set Up a PERO?
For the company:
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Tax deductibility of contributions
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Reduced social charges (16%)
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Targeted implementation via objective categories (e.g., executives, seniority criteria…)
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Enhanced employer brand and talent retention
For employees:
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A structured and secure retirement capital
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Choice of self-directed or managed investment strategy
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Early withdrawal possible in certain cases (e.g., purchase of a primary residence, life events…)
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Death benefit included, with optional customizable annuities at retirement
MIA Assurances’ Support
From setup to day-to-day management, MIA Assurances supports you from A to Z in deploying your PERO:
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URSSAF compliance
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Legal drafting (DUE or collective agreement)
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Integration into payroll (DSN)
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HR communication to employees
Want to learn more?
Contact our retirement team for a personalized diagnostic, tailored to your company’s goals.