8 million employees covered by this device 690

More than ever the company is seen as the privileged to address the issue of the supplementary pension. "In France, the bottom trend accentuated by the last reform of the pensions give more weight to the benefits related to the preparation of retirement, notes Marc Salameh, responsible industry Council benefits in Aon Hewitt." Employees are more receptive and the HRD know that this type of device affects the attractiveness of the business and becomes an instrument of differentiation strong relative to the competition, when it comes to retain talent. "For most policy makers, the Perco becomes the best solution.

In 2010, the retirement plan company continued its exponential growth, showing an outstanding volume of EUR 4 billion, up 35 over a year. Now, more than 123,000 companies ( 18) are equipped with the retirement plan. And, on the 2.8 million employees covered by this device, 690.000 more ( 27) are payments.

Fostering negotiating terrain tool suited to large entities such as SMEs and TPE, the Perco (and its B2B version, the Percoi, negotiated at the level of a branch or area) covers without distinction all the employees. Designed to grow with a view to preparation of retirement incentive and participation of the employee premiums, the Perco requires that the company is already equipped with a business savings plan. As the PEE (read here), the Perco may be agreed by the company and allow employees voluntary payments. On 9 November 2010, pensions reform has strengthened this mechanical establishing automatic "earmarking" to a Perco (existing) of at least 50 of the amounts paid in respect of the participation provided that the employee was in demand not payment (or blocking in his PEE). In the absence of time savings account (this), the law allows in addition to an employee to "Save" up to five days of rest not taken on his Perco. And it imposes the setting up of a Perco (or a section 83) once is instituted a pension Hat type article 39 (read here).

Everything is therefore to promote the negotiation of Perco. "It has even a mandatory once the company proposes a PEE for three years," said MeStéphanie truth, Vaughan lawyers Cabinet. If the negotiation fails, the employer may decide to a unilateral implementation. It can also establish a default membership of the employee to the Perco of its business and to begin feeding by making a voluntary payment for each of its employees.

In General, however they do not pray. Faced with the inevitable degradation of their replacement rate, they have indeed everything to gain with the Perco, allowing for a savings effort moderate (individual payments are optional) enjoy a retirement benefit plan. The Perco has, indeed, several cases of early exit (expiry of rights to unemployment, over-indebtedness, acquisition of his dwelling, etc). And may, at the time of retirement, be transformed into little imposed lifetime retirement annuities or capital looks (except social security payments). With the Perco company chief benefits so a social policy tool that allows it to secure the future of its employees at a lower cost (engagement, participation and matching are on company tax deductible and exempt from payroll taxes).