There is no limit on non-deductible voluntary contributions to this savings plan.

However, deductible voluntary contributions are capped at:

For employees:

10% of your annual professional income,
In the case of high income, the maximum ceiling is set at 10% of 8 times the Annual Social Security Ceiling (PASS) of the previous year (€37,680 in 2025),
In the case of low income, the floor is set at 10% of the PASS of the previous year (€4,710 in 2025).

For self-employed workers:

10% of professional income (BIC, BNC, BA) declared on the 2026 income tax return, up to a limit of 8 times the PASS. This amounts to a minimum of €4,806 and a maximum of €37,448.
15% of the portion of taxable profit between 48,060 euros and 384,480 euros, i.e. a deductible amount capped at 57,672 euros in 2026.
These two ceilings are cumulative: a self-employed worker can therefore deduct a maximum of 96,120 euros in 2026 .

⚠️ These limits include any employer contributions received on your Group Retirement Savings Plan (PER Collectif), as well as mandatory contributions paid into a Mandatory Retirement Savings Plan (PER Obligatoire), deductible voluntary contributions already made , and unused vacation days (via a Time Savings Account (CET) or otherwise) placed in a PER. You will need to deduct these amounts from the overall limit. Epsor does not have access to your income, so please ensure you comply with the regulatory limits.

Example: If you earn €60,000, you can deduct up to €6,000 of your voluntary contributions from your taxable income. You received a €2,000 employer matching contribution to your Group Retirement Savings Plan (PER Collectif), €2,000 in mandatory contributions to your Mandatory Retirement Savings Plan (PER Obligatoire), and you invested €400 of unused vacation days in your Group Retirement Savings Plan. Therefore, you can only deduct €1,600 of your voluntary contributions from your taxable income.

What are the limits for my savings plans (PEE/PEI/PER Collectif/PER Obligatoire)?