What is the maximum amount of my Collective PER?

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 (€37,690 in 2024),

• In the case of low income, the floor is set at 10% of the PASS of the previous year (€4,710 in 2024).

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 €38,448.

• 15% of the portion of taxable profit between 48,060 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 take into account:

• Regarding any potential employer contribution received on your Group Retirement Savings Plan (PER Collectif),

• Mandatory contributions paid into a mandatory retirement savings plan (PER Obligatoire),

• Deductible voluntary contributions already made for the current year to your Group Retirement Savings Plan (PER Collectif) and/or Mandatory Retirement Savings Plan (PER Obligatoire),

• Unused days off , monetized and placed on your Collective PER and/or Mandatory PER.

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.