If your company has set up an employee savings plan (PEE, PEI, Perco, etc.), what will be the tax consequences?
It all depends on the choice you made when your employer paid the savings that came to you in the form of profit-sharing, participation or company matching. Two options are possible:
– or you decide to immediately receive the allocated sums. In this case, the income from employee savings will be taxed as income tax;
– either you place them on a PEE or on a Perco. You are tax exempt. There is therefore no need to mention them on your tax return for the following year. The amounts will only be subject to social security contributions: CSG (9.2%) and CRDS (0.5%). They will then be blocked for five years, except for reasons for release provided for by law (purchase of a main residence, marriage, PACS, etc.).
In the case of the Perco or the collective company PER, the sums are blocked until retirement, with the exception of cases of early departures by law.
However, if you need new money, you can request to receive all or part of your employee savings in cash. In this case, the sums credited directly to your account will be considered as an additional salary and, as such, taxable. Be careful, by adding to your income, they can, in certain cases, make you change tax bracket and bear a high tax rate.