Fr En

Thursday 28th November | The Employer & the expected Pension Reforms

Publié le : 21/11/2019 21 novembre nov. 11 2019

Last summer, the Haut Commissaire aux Retraites (High Commissioner for Retirement Issues) Jean-Paul Delevoye announced a set of recommendations for a universal pension scheme, in respect of which consultation is now ongoing. At the time of writing, the plan is to gather into a universal scheme, the basic State pension as well as the complementary schemes. Flat dues corresponding to 25.31% of wages would yield points; no-one would be required to pay dues in excess of 30,770 €/year, since the cap on which dues would be calculated would be 121,572 €/year.

What can the employer do in favour of an employee whose annual wage exceeds that cap, and whose replacement rate will likely be lower? As it happens, there are solutions.
 
  • Defined benefit pension schemes (Ord. du 3 juillet 2019)

- Assuming the earlier “article 39” schemes cease to operate: Should they be closed down, or outright eliminated? And if so, how?

- New “article 39” schemes: What are the specifics? Are they worthwhile? If so, for whom? What about company-officers.
 
  • Defined-dues pension schemes (Ord. du 24 juillet 2019)

- Earlier “article 83” schemes and PERCOs: Should they be retained? Or will they too cease to operate?
- New pension-savings plans (Plans d’épargne retraite or PERs): what are the specifics of mandatory PERs and of collective, company-wide PERs? Are they worthwhile, compared to the earlier arrangements? When should they be set up, and how?
- “article 82” arrangements: is this optional scheme worthwhile? And if so, for whom?

With our Partners Juliana Kovac and Philippe Montanier And Philippe Langlois Avocat à la Cour, Emeritus Professor at the University of Paris X Nanterre

Limited to availability
 

Historique

<< < ... 128 129 130 131 132 133 134 ... > >>
Navigateur non pris en charge

Le navigateur Internet Explorer que vous utilisez actuellement ne permet pas d'afficher ce site web correctement.

Nous vous conseillons de télécharger et d'utiliser un navigateur plus récent et sûr tel que Google Chrome, Microsoft Edge, Mozilla Firefox, ou Safari (pour Mac) par exemple.
OK