{"id":1495,"date":"2010-03-11T00:00:00","date_gmt":"2010-03-10T22:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/2010\/03\/retraites-le-perp-et-le-perco-en-7-points\/"},"modified":"2010-03-11T00:00:00","modified_gmt":"2010-03-10T22:00:00","slug":"retraites-le-perp-et-le-perco-en-7-points","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2010\/03\/11\/retraites-le-perp-et-le-perco-en-7-points\/","title":{"rendered":"Retraites : le PERP et le PERCO en 7 points"},"content":{"rendered":"

PERP – Plan d’\u00c9pargne Retraite Populaire
<\/b><\/h3>\n
  • Contrat individuel de retraite par capitalisation<\/b> g\u00e9r\u00e9 par une banque ou une compagnie d’assurances.<\/li>\n
  • Ouvert \u00e0 tous<\/b> (dans un foyer, chaque conjoint peut avoir son propre Perp).<\/li>\n
  • Versements libres<\/b>. <\/li>\n
  • Versements d\u00e9ductibles du revenu imposable dans la limite de 10 % des revenus professionnels<\/b>,avec un plafond de 23 770 euros en 2004 (le plafond est commun \u00e0diff\u00e9rents produits d’\u00e9pargne retraite : contrat Madelin, Prefon,abondement de l’employeur au Perco, cotisations patronales etsalariales \u00e0 un r\u00e9gime suppl\u00e9mentaire d’entreprise dit \u00ab article 83 \u00bb).Si l’on est impos\u00e9 au taux maximal de 48,09 %, l’\u00e9conomie d’imp\u00f4t peutatteindre 11 228 euros.<\/li>\n
  • Fonds bloqu\u00e9s jusqu’au d\u00e9part en retraite<\/b> (sauf en cas d’invalidit\u00e9 grave, de fin de droits au ch\u00f4mage ou, pour les ind\u00e9pendants, de liquidation judiciaire).<\/li>\n
  • Sortie en rente viag\u00e8re uniquement<\/b>, \u00e0 compter de la date du d\u00e9part en retraite, ou \u00e0 60 ans.<\/li>\n
  • Rente soumise \u00e0 l’imp\u00f4t sur le revenu<\/b> comme une pension de retraite (apr\u00e8s abattements de 10 % et de 20 %).
    <\/b><\/li>\n

    PERCO – Plan d’\u00c9pargne Retraite Collectif
    <\/b><\/h3>\n
  • Plan d’\u00e9pargne collectif<\/b> au sein de l’entreprise, quelle que soit sa taille.<\/li>\n
  • Versements facultatifs<\/b>,plafonn\u00e9s chaque ann\u00e9e \u00e0 25 % du salaire brut annuel ; possibilit\u00e9 d’yaffecter les sommes correspondant \u00e0 l’int\u00e9ressement, la participation,ou venant d’un plan d’\u00e9pargne d’entreprise (PEE).<\/li>\n
  • Possibilit\u00e9 d’abondement de la part de l’employeur <\/b>dansla limite de 4 600 euros par an et de trois fois les sommes vers\u00e9es parle salari\u00e9 (\u00e0 l’exception des sommes provenant d’un PEE).<\/li>\n
  • Sommes bloqu\u00e9es jusqu’au d\u00e9part en retraite<\/b> (sauf exceptions : invalidit\u00e9, d\u00e9c\u00e8s du conjoint, achat d’une r\u00e9sidence principale).<\/li>\n
  • Abondement et gains exon\u00e9r\u00e9s d’imp\u00f4t sur le revenu<\/b>.<\/li>\n
  • Sortie en rente viag\u00e8re<\/b>, soumise \u00e0 l’imp\u00f4t sur le revenu et aux pr\u00e9l\u00e8vements sociaux (de 10 %) apr\u00e8s un abattement de 60 %.<\/li>\n
  • Possibilit\u00e9 de sortie en capital<\/b>, gains exon\u00e9r\u00e9s d’imp\u00f4t sur le revenu mais soumis aux pr\u00e9l\u00e8vements sociaux (10 %).<\/li>\n

    Pour en savoir plus : <\/p>\n","protected":false},"excerpt":{"rendered":"

    PERP – Plan d’\u00c9pargne Retraite Populaire Contrat individuel de retraite par capitalisation g\u00e9r\u00e9 par une banque ou une compagnie d’assurances. Ouvert \u00e0 tous (dans un foyer, chaque conjoint peut avoir son propre Perp). Versements libres. Versements d\u00e9ductibles du revenu imposable dans la limite de 10 % des revenus professionnels,avec un plafond de 23 770 euros […]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1495","post","type-post","status-publish","format-standard","hentry","category-retraite-et-protection-sociale"],"acf":[],"yoast_head":"\nRetraites : le PERP et le PERCO en 7 points - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2010\/03\/11\/retraites-le-perp-et-le-perco-en-7-points\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retraites : le PERP et le PERCO en 7 points - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"PERP – Plan d’\u00c9pargne Retraite Populaire Contrat individuel de retraite par capitalisation g\u00e9r\u00e9 par une banque ou une compagnie d’assurances. 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