What tax advantages does my employer contribution offer?

1️⃣ At the entrance:

• The employer contribution received is exempt from income tax .

• The employer contribution is exempt from certain social security contributions (excluding CSG and CRDS, current rate 9.7% in 2025).

2️⃣ Upon exit (early or at term):

• In the form of an annuity:

You will be subject to income tax after a variable allowance depending on age and to social security contributions (current rate 18.6% in 2026)

• In the form of a lump sum or in the event of early release

  • You have nothing to declare

  • Capital gains realized will not be subject to income tax, excluding social security contributions (current rate 18.6% in 2026).