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What is the payment limit for my Mandatory PER?

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What is the payment limit for my Mandatory 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 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 include any additional contributions received from your Collective PER as well as compulsory contributions paid into a Mandatory PER, deductible voluntary payments already made and rest days not taken (via a CET or not) placed in a PER, you will then have to deduct these amounts from the overall envelope. Epsor does not have access to your income, make sure you respect the regulatory limits .

Example: you earn €60,000, you will be able to tax-deduct your personal 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 deduct €1,600 of your personal payments from tax.