Tax benefit from payment of my unused rest days

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1️⃣ At the entrance:

• Your monetized rest days are exempt from income tax and certain social security contributions (up to 10 days per year), if they are placed in your Collective PER and/or Mandatory PER.

2️⃣ Upon exit (early or eventually):

• Release in the form of an annuity:

You will be subject to income tax after variable deduction depending on age and social security contributions (current rate 17.2% in 2022).

• Release in the form of capital or in the event of early release

  • You have nothing to declare

  • The realized capital gains will not be subject to income tax but only to social security contributions (current rate 17.2% in 2022)