The state gradually withdraws pension division.
To compensate for this gradual decline and planned retirement pensions, the law Fillion was introduced in late 2003 a tax system beneficial to build up a retirement savings: the PERP popular retirement savings plan.
The basic principle is simple: The insured contributes
with the periodicity of its choice on its pension plan, contributions are deductible from income taxable in certain limits.
The assessment may be equal to 10% of income of the contributor's occupation. This
income occupation is equal to net income minus 10%.
Nota Bene: If the holder of the perp has, through his company, a supplementary pension scheme, deduct contributions earmarked for the scheme of tax deductible envelope. As your company makes you enjoy a prosperous retirement, the less you can contribute and deduct under the PERP.
Example:
1 employee whose income is 50 000 € annual net (without supplemental business) may deduct 10% (50 000 - 5000) or 0.1 x 45 000 = 4500 €. If this sum contributes
(4500 €), its taxable income before deductions then passes of 50 000 € 50 000 € 4500 € 45 500 tonight.
However, whatever the income of the holder of PERP, it may deduct from its taxable income up to 10% of the maximum annual Social Security is € 3019 within the limits of contributions, of course.
Example:
an employee has an income of 14 000 € net Annual (without supplemental business).
He decides to contribute € 3,000 annually on its PERP. These
€ 3000, even if they greatly exceed 10% of its income from professional activities, will be deductible from taxable income.
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