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What is the ceiling of my Collective PER?

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What is the ceiling of my Collective PER?

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There is no cap for this savings plan on voluntary, non-deductible payments .

On the other hand, voluntary deductible payments are capped at:

  • 10% of your annual professional income,

  • In the event of a high income, the maximum ceiling is set at 10% of 8 times the Annual Social Security Ceiling (PASS) of the previous year (€32,909 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).

⚠️ These ceilings take into account:

  • Any additional contribution received from your Collective PER,

  • Compulsory contributions paid into a Mandatory PER,

  • Voluntary deductible 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.

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, €2,000 in compulsory contributions to your Mandatory PER and you have placed €400 of untaken rest days on your Collective PER. You will therefore only be able to exempt €1,600 of your voluntary payments from tax.