The transfer is limited to an amount equal to 7

Savings for retirement plan class (said Perco): created by the Fillon law, allows its members constitute a saving for retirement with the help of the company. The employer matching is exempt from payroll taxes and income tax of 16 of the annual ceiling for social security by year. Matching remains subject, in its entirety, to CSG, DRES. The amounts paid by the employee not open right to a tax benefit except to assign to the Perco from amounts of the award. The output of the Perco will be capital or annuities.

The award: the scheme allows to associate employees to company performance and results. Participation, engagement is optional. The incentive bonus is subject to tax on income (as salary), except if it is assigned within fifteen days of its payment and a limit to one of company savings plans. The award is also subject to CSG, DRES.

Participation: the most common mechanism of savings, it opens to employees a right to a fraction of the profits of the company. For the years ended as of December 4, 2008, the tax treatment of payments depends on the choice of the employee: if he opts for the immediate payment of rights to participation, these amounts are taxable year of their payment. On the other hand, if he opts for an in principle equal to five-year absence, the sums are exempt from income tax. However, the CSG, DRES précomptée by the employer and the social levy of 2 (and additional contributions) on products remain due. In addition, employees were able to ask, before June 30, 2008 and before the period normally applicable unavailability, the release of their rights to participation in the results of the company had been assigned before December 31, 2007, within the limit of 10,000 euros (net of social security payments): the funds thus released are exempt from income tax.

Business savings plan (EEP): the PEE is a system of collective savings that opens the employees faculty participate, with the help of the company, the constitution of a portfolio of securities (those of the company including). The employer matching limited as of 2007 of 8 of the annual ceiling of social security and three times the total of the annual instalments of the employee is exempt from income tax. Acquisition of shares or certificates of investment issued by the company or another company of the same group, matching is increased. Securities and products y related must however remain blocked in the plan for five years (except particular cases of early unblocking). Matching is subject to CSG and CRDS. Acquired products are, subject to CSG, CRDS and social levy of 2 (and additional contributions). Small and medium businesses who wish to share the cost of implementation and operation of a PEE, could resort to a business savings plan (IEP).

Stock and PEE: the PEE funds may be released polls, free of tax and social charges, for the purposes of the exercise of stock options where issues shares for the year are reinvested in the EPE and remain blocked for a further period of five years from their investment (except death of the beneficiary of options). Capital gains realized in the sale of securities acquired in a PEE is exempt from income tax, result by other options gains relief (surrender value, or even possibly value of acquisition). The share of products acquired in the PEE which will be released in anticipation for the lifting of the options will be submitted to CSG, CRDS and social levy of 2 (and additional contributions) in the release. It is with the products acquired at the end of the period of unavailability of five years.

Free allocations of shares and PEE: at the end of the vesting period, the awarded free shares may be transferred in a PEE. The transfer is limited to an amount equal to 7.5 of the annual ceiling of welfare by Member and on condition that the award benefited to all the employees ("collective plans"). The shares are freely available to the expiration of a minimum period of five years from the payment on the plan, which excludes the benefit of the cases of early release.