Employee Savings — Company Savings Plan (PEE) — Social and Tax Exemptions
Service-Public.fr, in a page checked on 1 January 2026, states that sums invested are in principle locked in for five years, except in cases of early release. The employer’s matching contribution (abondement) can be exempt from income tax within certain limits but remains subject to CSG and CRDS. The rules vary depending on whether the sums are matching contributions, profit-sharing (intéressement or participation), voluntary payments or gains.
The company savings plan (plan d’épargne entreprise, PEE) is a collective scheme allowing employees and, under conditions, managers of small businesses to invest in a portfolio of securities, possibly with help from the employer. The tax benefits depend on the nature of the sums paid in and the applicable caps; they do not mean that all payments are exempt from social security levies.
Funded by Ministère du Travail et des Solidarités, URSSAF
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Who can apply
The PEE covers the company’s employees. Managers of small businesses may also be covered under the conditions set by employee savings rules. The precise conditions depend on the company’s structure and headcount.
Eligibility conditions
The tax benefits depend on the type of payment and compliance with caps. Employees’ voluntary payments are not deductible from taxable income. Gains reinvested in the plan are treated differently from non-reinvested interest. Social security levies may still be due.
What the scheme covers
The PEE allows sums from employee savings and authorised payments to be invested in financial products. Sums are in principle unavailable for five years, except for early release cases provided for by the regulations. On exit, capital gains may be exempt from income tax but subject to social security levies.
Amount and funding terms
For 2026, Service-Public.fr indicates an income tax exemption cap on the matching contribution of €3,844.80, raised to €6,920.64 where the investment is in shares or investment certificates issued by the company. The limits applicable to intéressement and participation are also detailed on the official page and must be read according to the beneficiary’s situation.
How to apply
The company sets up the plan according to employee savings rules and informs beneficiaries. To check the tax treatment of a payment or release, identify the origin of the sums, the date of payment and the reason for withdrawal, then refer to the updated Service-Public.fr page.
Timeline
This is not a call for projects with a closing date. The tax rules on the cited page were checked as at 1 January 2026; check for any later changes before calculating a benefit.
Key facts
- Funder
- Ministère du Travail et des Solidarités, URSSAF
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 20%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
Are PEE savings immediately available?
In principle no: they are locked in for five years, except for the early release cases provided for.
Is the matching contribution fully exempt from levies?
No. It may be exempt from income tax within the applicable limits, but remains subject to CSG and CRDS.
Are voluntary payments deductible?
No, employees’ voluntary payments are not deductible from taxable income.
Official source
No official URL is available in our data for this grant.
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