Employees’ Savings Plans


PERCO_epargne_salariale_FORGUES_GESTIONForgues Gestion is a favoured partner of the company “Debory Eres” which is a major player in employees’ savings plans.

We collaborate together with helping you in employees’ saving plans subscriptions, (PEE/PEI and PERCO/PERCOI).





Atouts_entreprises_salaries_epargne_salariale_Forgues_GestionWhy setting up employees’ savings plans in your company?

It’s profitable not only for employees but for executives.

  • Offers additional remuneration exempt from social security charges (for company)
  • More efficient to give bonus than salary
  • Help employees to save money and are not subject to any further additional payment
  • Favorable tax treatment for company and for saver
  • Share the company benefit (employee profit sharing and incentive)
  • More business profitability by motivating employees



luner-lake-475819_640In a complex economic environment marked by heavy social charges and the prospect of lower mandatory retirement, you wish :

  • Boosting profitability company by motivating employees
  • Distributing bonus more efficiently than paying salary
  • Help employees prepare for retirement
  • Share profit of the company
  • Promote savings within your company in a favorable tax framework


( employees’ savings or corporate retreat can not replace any existing compensation element)


nature-1001243_640PERP contracts and MADELIN

To ensure his old age, self-employed has the choice between the PERP open to all taxpayers, and Madelin contract for self-employed.


The popular retirement savings plan is a long-term savings product that provides, from the age of retirement, an additional regular income;  the accumulated capital is paid back in the form of a life annuity. It may also be refunded in the form of capital to the tune of 20%. PERP also allows use accumulated savings to finance the purchase of a first residence.

The contributions or premiums performed on a PERP are deductible for each member of the tax household in the context of an overall annual limit of deduction which takes into account certain pension contributions deducted also earned income.

For a year N, the net envelope is:

10% of earned income in the previous year (N-1) retained within the limit of 8 times the annual limit for Social Security (PASS) .The amount of the PASS for 2015 is € 38 040 euros.
or 10% of PASS is € 3,804 euros 2015


François, a single employee has an income of € 50,000 euros and tax bracket is 30% .After deduction of 10% taxable income is € 45,000 euros, a tax liability of € 7,861 euros. If he makes € 5,000 euros payments on its PERP, he can deduct in full, the tax will be € 6,361 euros either a tax reduction of 1,500 € euros.


The Madelin law, taken by the art.154 of the CGI, allows self-employed to deduct from its taxable income, the contribution paid in respect of a Madelin contract to build up a complementary retirement and to insure through a contract contingency (incapacity, death or disability), a mutual agreement (complementary health) or guarantee TNS unemployment.

The Madelin tax deduction ceiling for a pension contract is determined by:

  • a package of 10% of either PASS or € 3,804 euro 2015, whatever the professional income
  • 10% of professional income limited to 8 times the PASS increased 15% income between 1 and 8 times the PASS

Example : 

  • For a declared income of 21,000 € euro in 2015, the maximum amount deductible for a retirement contract will be € 3,804 euros (the package of 10% of PASS).
  • For an income of € 65,000 euros, disposable tax pension will be:
    10% 65,000 € euros + 15% (from 65,000-38,040 euros) is € 10,544 euros  for 2015.

More easily, tax deduction ceiling can be calculated by taking in all cases 10% of PASS and 25% of taxable income exceeding a PASS without exceeding 8 PASS (eg for an income of € 45,000 uros: 10% of PASS or 3804 € uro + 25% (€ 45 000 uros – uros € 38,040) or € 5,544 uros.


Warning: the calculation of retirement Madelin tax deduction limit for the year N, is compared to the income of the year N (not N-1).

This tax ceiling should be cut, if any, of the contribution paid by the company under the PERCO (for the benefit of the TNS) and PERP pension contributions.