In which cases can early release of wage savings be requested?

Events for Early Release

You can request the early release of the participation in the following cases:

• Marriage, Civil partnership
• Birth (or adoption) of a child, from 3^e
• Divorce, separation, dissolution of a Civil partnership, with the custody of at least one child
• Domestic Violence
• Disability (employee, spouse or Civil partnership partner, children)
• Death (employee, spouse or Civil partnership partner)
• Termination of the employment contract (dismissal, resignation), cessation of activity by the sole trader, termination of the employment, loss of the status of collaborating spouse or partner spouse
• Over-indebtedness
• Creation or takeover of a company (by the employee, his or her spouse or Civil partnership partner, his or her children). It can be an industrial, commercial, artisanal or agricultural company. Take-back may be either on an individual basis or in the form of a business, provided that effective control is exercised
• Installation for the purpose of exercising another self-employed profession
• Acquisition of shares in a cooperative production business (SCOP)
• Acquisition of a principal residence (or expansion or rehabilitation following a natural disaster).

Submission of the application

You must request the release within 6 months of the event.

However, you can request it at any time in the following situations:

• Termination of employment contract (dismissal or resignation)
• Death
• Disability
• Domestic Violence
• Over-indebtedness

You must apply to the organization that manages the participation on behalf of your company.

You must attach the proof of the event allowing the early release.

The types of evidence you can submit to support your application are:

• Marriage : extract from the marriage certificate or family record book
• Civil partnerships : certificate of the registrar of the court of first instance which registered the Civil partnerships, birth certificate containing the transcript of the Civil partnerships, notarial certificate
• Birth 3^e child : family record or birth certificate or certificate from the FCA proving the existence of three dependent children
• Adoption 3^e child : certificate from the General Council for the adoption of the child or extract from the birth certificate or family record book and certificate from the FCA
• Divorce with custody of at least one child : divorce decree providing for the fixing of the habitual residence of at least one child at your home, plus a no-appeal or no-appeal certificate or birth certificate with mention of the divorce.
• Separation with custody of at least one child : Court decision establishing the habitual residence of at least one child at your home
• Dissolution of a Civil partnership with the custody of at least one child : ’Birth certificate with a modification of the Civil partnerships and a court decision providing for the habitual residence of at least one child in your home
• Domestic Violence indictment :: protection order issued by the judge in family cases or other document proving the consideration of the case by the criminal justice system: opening of a judicial inquiry, offering of the alleged perpetrator, proposing a criminal composition to the alleged perpetrator, referring him to the correctional court or sentencing him
• Disability: you or your spouse, Civil partnership partner, or children : certificate of invalidity of a social security or pension body, or decision of a disability body and disability card
• Death: you or your spouse : death certificate or notoriety certificate plus certificate of heredity
• Death: you or your Civil partnership partner : death certificate and family record or birth certificate with mention of death
• Termination of employment contract (dismissal, resignation) : certificate of employment, certificate from the employer confirming the date of termination of the contract or retirement
• Termination of the activity of a sole trader : certificate of cessation of activity by the Urssaf
• End of social mandate : minutes of revocation or non-renewal of the mandate
• End of worker spouse status : copy of the declaration of cancelation sent by the Head of company to the company Formalities Center (TFC) plus notification by the TFC of receipt of the declaration of cancelation
• End of associate spouse status : notification of the amendment of the company’s statutes and receipt from the TFC
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released
• Creating or Resuming company : extract of Kbis or receipt of registration in the Register of businesses and businesses (RCS) or in the trade register plus the statutes
• Installation for the exercise of a self-employed profession : professional attestation bearing the approval number or the receipt for registration in the SCN or in the trade register
• Acquisition of shares in a cooperative production business (SCOP) : articles of association of the cooperative business
• Main residence: purchase in the old : compromise of sale or notarial deed of sale with declaration on the honor to return the amount released in case of non-purchase
• Main residence: built by yourself : building permit and wholesale materials purchase invoice or estimate accepted with deposit
• Principal residence: purchase in future state of completion  : sales contract
• Main residence expansion : building permit or prior declaration of works to the town hall
• Principal Residence: Disaster Recovery Work : reference of the prefectural decree and declaration of claim with the insurance company or insurance expert with the quote accepted

Taxation

Amounts arising from the early release of funds shall be exempt from income tax for the share corresponding to the payments and subject to the social security contributions for the share corresponding to earnings.

Events for Early Release

You can request the early release of the PEE, PEI or PEG in the following cases:

• Marriage, Civil partnership
• Birth (or adoption) of a child, from 3^e
• Divorce, separation, dissolution of a Civil partnership, with the custody of at least one child
• Domestic Violence
• Disability (employee, spouse or Civil partnership partner, children)
• Death (employee, spouse or Civil partnership partner)
• Termination of the employment contract (dismissal, resignation, retirement before the expiry of the 5-year period), termination of the activity by the individual contractor, termination of the company's employment, loss of the status of collaborating spouse or partner spouse
• Over-indebtedness
• Creation or takeover of a company (by the employee, his or her spouse or Civil partnership partner, his or her children)
• Installation for the purpose of exercising another self-employed profession
• Acquisition of shares in a cooperative production business (SCOP)
• Acquisition of a principal residence (or expansion or rehabilitation following a natural disaster)

Submission of the application

You must request the release within 6 months of the event.

However, you can request it at any time in the following situations:

• Termination of employment contract (dismissal or resignation)
• Death
• Disability
• Over-indebtedness

To find out how to apply and the supporting documents to be provided, ask your company or the organization that manages the PEE: titleContent for the company.

You must apply to the organization that manages the PEE: titleContent for your company.

You must attach the proof of the event allowing the early release.

The types of evidence you can submit to support your application are:

• Marriage : extract from the marriage certificate or family record book
• Civil partnerships : certificate of the registrar of the court of first instance which registered the Civil partnerships, birth certificate containing the transcript of the Civil partnerships, notarial certificate
• Birth 3^e child : family record or birth certificate or certificate from the FCA proving the existence of three dependent children
• Adoption 3^e child : certificate from the General Council for the adoption of the child or extract from the birth certificate or family record book and certificate from the FCA
• Divorce with custody of at least one child : divorce decree providing for the fixing of the habitual residence of at least one child at your home, plus a no-appeal or no-appeal certificate or birth certificate with mention of the divorce.
• Separation with custody of at least one child : Court decision establishing the habitual residence of at least one child at your home
• Dissolution of a Civil partnership with the custody of at least one child : ’Birth certificate with a modification of the Civil partnerships and a court decision providing for the habitual residence of at least one child in your home
• Domestic Violence indictment :: protection order issued by the judge in family cases or other document proving the consideration of the case by the criminal justice system: opening of a judicial inquiry, offering of the alleged perpetrator, proposing a criminal composition to the alleged perpetrator, referring him to the correctional court or sentencing him
• Disability: you or your spouse, Civil partnership partner, or children : certificate of invalidity of a social security or pension body, or decision of a disability body and disability card
• Death: you or your spouse : death certificate or notoriety certificate plus certificate of heredity
• Death: you or your Civil partnership partner : death certificate and family record or birth certificate with mention of death
• Termination of employment contract (dismissal, resignation) : certificate of employment, certificate from the employer confirming the date of termination of the contract or retirement
• Termination of the activity of a sole trader : certificate of cessation of activity by the Urssaf
• End of social mandate : minutes of revocation or non-renewal of the mandate
• End of worker spouse status : copy of the declaration of cancelation sent by the Head of company to the company Formalities Center (TFC) plus notification by the TFC of receipt of the declaration of cancelation
• End of associate spouse status : notification of the amendment of the company’s statutes and receipt from the TFC
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released
• Creating or Resuming company : extract of Kbis or receipt of registration in the Register of businesses and businesses (RCS) or in the trade register plus the statutes
• Installation for the exercise of a self-employed profession : professional attestation bearing the approval number or the receipt for registration in the SCN or in the trade register
• Acquisition of shares in a cooperative production business (SCOP) : articles of association of the cooperative business
• Main residence: purchase in the old : compromise of sale or notarial deed of sale with declaration on the honor to return the amount released in case of non-purchase
• Main residence: built by yourself : building permit and wholesale materials purchase invoice or estimate accepted with deposit
• Principal residence: purchase in future state of completion  : sales contract
• Main residence expansion : building permit or prior declaration of works to the town hall
• Principal Residence: Disaster Recovery Work : reference of the prefectural decree and declaration of claim with the insurance company or insurance expert with the quote accepted

Taxation

Amounts arising from the early release of funds shall be exempt from income tax for the share corresponding to the payments and subject to the social security contributions for the share corresponding to earnings.

Events for Early Release

You can request the early release of the Perco: titleContent in the following cases:

• Disability (employee, spouse or Civil partnership partner, children)
• Death (employee, spouse or Civil partnership partner)
• Acquisition of a principal residence (or rehabilitation following a natural disaster)
• Employee debt overhang
• Expiry of the employee's entitlement to unemployment insurance

Submission of the application

You can request to unblock at any time.

However, in the case of acquisition or restoration of the principal residence, the application must be made within 6 months.

In the event of the death of the beneficiary, there is no time limit imposed on the rights holders to make the application. However, they will not benefit from the tax advantage of Perco if they apply more than 6 months after the death.

You must apply to the organization that manages the Perco: titleContent for your company.

You must attach the proof of the event allowing the early release:

• Disability: you or your spouse, Civil partnership partner, or children : certificate of invalidity of a social security or pension body, or decision of a disability body and disability card
• Death: you or your spouse : death certificate or notoriety certificate plus certificate of heredity
• Death: you or your Civil partnership partner : death certificate and family record or birth certificate with mention of death
• Main residence: purchase in the old : compromise of sale or notarial deed of sale with declaration on the honor to return the amount released in case of non-purchase
• Main residence: built by yourself : building permit and wholesale materials purchase invoice or estimate accepted with deposit
• Principal residence: purchase in future state of completion  : sales contract
• Main residence: expansion : building permit or prior declaration of works to the town hall
• Principal Residence: Disaster Recovery Work : reference of the prefectural decree and declaration of claim with the insurance company or insurance expert with the quote accepted
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released
• Expiry of unemployment rights : status report and notification of entitlements at the start of unemployment

Taxation

Amounts arising from the early release of funds shall be exempt from income tax for the share corresponding to the payments and subject to the social security contributions for the share corresponding to earnings.

Events for Early Release

You can request the early release of the PER: titleContent collective company in the following cases:

• Death (employee, spouse or Civil partnership partner)
• Disability (employee, spouse or Civil partnership partner, children)
• Employee debt overhang
• Expiry of unemployment insurance rights or termination of employment as a social agent for at least 2 years without pension liquidation in a compulsory old-age insurance scheme
• Cessation of self-employment following a judgment on compulsory winding-up
• Acquisition of a principal residence

Submission of the application

You can request to unblock at any time.

However, in the event of the death of the beneficiary, the beneficiaries must submit the application within 6 months of the death.

To find out how to apply and the supporting documents you need to provide, ask your company or the organization that manages the plan on behalf of the company.

You must apply to the organization that manages the plan on behalf of your company.

You must attach the proof of the event allowing the early release:

• Death: your spouse : death certificate or notoriety certificate plus certificate of heredity
• Death: your Civil partnership partner : death certificate and family record or birth certificate with mention of death
• Disability: you or your spouse, Civil partnership partner, or children : certificate of invalidity of a social security or pension body, or decision of a disability body and disability card
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released
• Expiry of unemployment rights : status report and notification of entitlements at the start of unemployment
• Discontinuance of the activity of a social agent for at least 2 years without pension liquidation in a compulsory old-age insurance scheme : minutes of dismissal or non-renewal of a post plus a career record of the old-age insurance scheme
• Termination of self-employed activity following a judicial winding-up or a decision of the President of the Commercial Court  : judgment of judicial liquidation or judgment of the president of the commercial court
• Principal residence: purchase : VEFA sales contract, sales compromise or notarial act of sale with declaration on the honor to return the amount released in case of renunciation

Taxation

The taxation of the sums resulting from the release of funds varies according to the nature of these sums.

Amounts corresponding to your voluntary payments and for which you have received a tax advantage are subject to the progressive income tax schedule. The gains generated by these voluntary payments are subject to the single flat-rate levy (LUP) of 30%.

The amounts corresponding to the payments made from the wage savings (participation, profit-sharing, employer's contributions, etc.) are exempt from income tax. The earnings generated by these payments from wage savings are subject to social security contributions at the rate of 17.2%.

Events for Early Release

You can request the early release of your contract rule 83 in the following cases:

• Expiry of unemployment insurance rights following involuntary loss of employment or termination of employment as a social agent for at least 2 years without pension settlement under a compulsory old-age insurance scheme
• Termination of self-employment following a judicial liquidation of the company or any other difficult situation justified by the president of the commercial court
• Category 2 or 3 disability
• Death of your spouse or Civil partnership partner
• Over-indebtedness

Submission of the application

You can request to unblock at any time.

But if you apply for release as the rights holder of a deceased holder, you must apply within 6 months of the death.

You must apply to the organization that manages the contract on behalf of your company.

You must attach the proof of the event allowing the early release:

• Expiry of unemployment rights : status report and notification of entitlements at the start of unemployment
• Discontinuance of the activity of a social agent for at least 2 years without pension liquidation in a compulsory old-age insurance scheme : minutes of dismissal or non-renewal of a post plus a career record of the old-age insurance scheme
• Termination of self-employed activity following a judicial winding-up or a decision of the President of the Commercial Court  : judgment of judicial liquidation or judgment of the president of the commercial court
• Disability: you or your spouse, Civil partnership partner, or children : certificate of invalidity of a social security or pension body, or decision of a disability body and disability card
• Death: your spouse : death certificate or notoriety certificate plus certificate of heredity
• Death: your Civil partnership partner : death certificate and family record or birth certificate with mention of death
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released

Taxation

The capital resulting from the early release of the Article 83 contract shall be exempt from income tax and social security contributions.