Two things to do before the end of the year for retirement or savings. The first: go to verify that you have paid the money on your PEE (company savings plan) or on your Perco (collective retirement savings plan) for maximum matching of your employer. Matching, it is the amount that it agrees to pay whenever you make a payment on one or other of these plans.
If matching is 100, for example, this means that whenever you pay 1 euro, your employer says graciously 1 euro. In terms of performance, it is an investment without equal: barely registered account, your savings already... doubled. Or even more. Everything depends, of course, the amount of any matching in each company.
In 2008, "on average, matching is 33 cents to 1 euro paid a PEE and 1 euro for 1 euro on the Perco," explains the Direction of the animation of the research, studies and statistics (Dares) in its last analysis on the subject (October, 2010, no. 071). This varies according to the companies and sectors of activity. "200 Euros on average for a PEE in transportation equipment manufacturing sector reached matching 3.250 euro in the extractive industry, two sectors where company savings plans are very widespread", according to the same analysis of the Dares. In any event, matching is limited to 8 of the annual ceiling of social security (PASS), 2.770 euros for the EEP, and 16 of the PASS, either 5.539 euros for the Perco in 2010.
Take advantage of matching
"Regardless of the level of your employer matching, it systematically go pick it up and it before the end of the year," explains Alain Polleux, Director retirement savings among AXA companies. "Even withdraw the money available for your PEE feed him again or to wear on your Perco", continues Patrick Lamy, Director, legal and tax of BNP Paribas Epargne & retirement companies. Knowing that on the PEE, payments will be blocked for five years and until your departure to retirement on the Perco (except in case of unblocking, read next page).
Once this operation is carried out, remains to be interest to you, always before the end of the year, to your retirement savings. The premiums that you pay are deductible from your taxable income in a certain limit, also common to all the individual products or business who have the vocation.
No need to do the calculations yourself to learn to how you can pay to take advantage of the maximum deduction: tax administration charge. It is indicated in the notice of tax on the income you received in the month of October. A specific topic, there "Cap retirement", provides information on the amounts that your tax home may still spend the retirement savings - all provided by your company is already taken into account - for the deductibility ceiling.
Flirting with limits
Note that if your spouse uses its available retirement, you can use and vice versa. Furthermore, the ceiling not used a year is reported on the next three years. Once this amount, taxpayers can pay either via a voluntary payment on their retirement enterprise product if this faculty is open - this is not yet the case of all these products, but with the pension reform, the so-called "article 83" contracts must now accommodate voluntary payments-, either on an individual pension savings contract of type PERPPréfon for public servants or Madelin for self-employed persons.
The choice of the individual product, seen, often dictated by the professional quality of the taxpayer. Employees, in addition to the traditional PERP, sold by bankers and the insurers, can opt for a payment in their retirement contract. "Business products have the advantage of proposing fees negotiated, therefore generally lower than those applied by individual contracts." For fees on payments, the average is 4 to 5 for a PERP, but it falls to 1.5 and 2 on collective pension contracts. Ditto for management fees collected each year on the outstanding amount of the contract: 0.95 to 1 in a PERP against 0.80 on articles 83 companies. "A difference not negligible, found in performance", concludes Alain Polleux.
But the PERP is a benefit with the pension reform: it allows output of 20 of the savings capital, which is currently not the case of collective agreements, which continue to out exclusively annuity.
In any case, if you have not enough money to pay to the time on your PEE-Perco and your retirement savings, still prefer the first: "take advantage of the maximum employer matching deserves no prior heritage reflection, it is a sum that is given to you and you would be wrong to deprive you", said Patrick Lamy. For retirement savings, a heritage approach is required, it is really interesting if you are in high slices to the income tax. Otherwise, the tax benefit will be less during the phase of constitution, while the tax to the annuity to the output - the same as wages, or with a modest allowance of 10 n ' is not necessarily beneficial for everyone (read "Les Echos heritage" from October 29).