Pillar 08 · Self-Employed / Business Owners
PEE, PERCO, Madelin, Article 83
Company directors and TNS (self-employed professionals) have access to powerful retirement and employee-savings tools that are often poorly used. Properly structured, they allow you to pay yourself deferred, tax-efficient compensation, topped up by the company, entirely within the law.
Maximum PEE top-up
300% of the contribution
Top-up cap
8% of the PASS
PASS 2025
€47,100
Madelin deductibility
Up to ~€76k
§ 01
When the company tops up a PEE (employee savings plan), every euro contributed by the employee or director can be tripled (a cap of 300% of the contribution, within a limit of 8% of the PASS). This top-up escapes income tax and standard employer social contributions, making it one of the tools with the highest tax ROI.
§ 02
Mandatory schemes (participation) or optional ones (intéressement) turn company profit into deferred compensation for employees, with favourable tax treatment if placed into a PEE or PERCOL. For a director-shareholder, structuring these schemes intelligently can double the wealth-building effect.
§ 03
Although the PER has absorbed part of what Madelin used to cover, existing older contracts remain worthwhile. For a self-employed professional, the deductibility of Madelin health, provident, and retirement contributions remains a concrete lever for tax-efficient compensation.
§ 04
A mandatory contract for a given category of employees. Company contributions are deductible, not taxable for the employee, and not subject to social contributions within certain limits. For a well-advised director, this is a genuine multiplier over time.
§ 05
An individual PER, a PERCOL, and a mandatory PER can all coexist, each with its own cap. A well-designed strategy can combine them to reach €30k to €50k a year of deductible or non-taxable contributions.
Frequently asked questions
Yes, provided the company has at least one employee (even part-time). A director treated as an employee, or a self-employed director, can benefit from it on the same basis.
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