How much can I tax-free my voluntary payments?

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Only as part of a Collective PER or a Mandatory PER.

For employees:

• 10% of your annual professional income,

• In the event of high income, the maximum ceiling is set at 10% of 8 times the annual social security ceiling (PASS) of the previous year (€41,136 in 2022)

• In the event of low income, the floor is set at 10% of the PASS of the previous year (€4,114 in 2022)

For self-employed workers:

• 10% of the fraction of taxable profit included in the 10% limit of 439,920 euros, the deductible amount therefore being capped at 43,992 euros in 2023;

• 15% of the fraction of taxable profit between 43,992 and 439,920 euros, i.e. a deductible amount capped at 43,992 euros in 2023.

• These two ceilings are cumulative: a self-employed worker can therefore deduct a maximum of 87,984 euros in 2023 .

⚠️ These ceilings take into account:

• Any additional contribution received from your Collective PER,

• Compulsory contributions paid into a Mandatory PER,

• Deductible personal payments already made for the current year on your Collective PER and/or Mandatory PER,

• Rest days not taken, monetized and placed on your Collective PER and/or Mandatory PER.

You will then have to deduct these amounts from the overall envelope.

Example, you earn €60,000, you will be able to tax-deduct your voluntary payments up to €6,000. You have received €2,000 in contributions from your employer to the Collective PER and €2,000 in compulsory contributions to your Mandatory PER. You will therefore only be able to deduct €2,000 from your voluntary payments.