In which cases can we request the early release of employee savings?

Events for early release

The cases in which the employee can request early release are as follows:

• Marriage, conclusion of a Civil partnership
• Birth or adoption of a 3^e child
• Divorce, separation, dissolution of a Civil partnership, with custody of at least one child
• Victim of domestic violence
• Disability (employee, spouse, Civil partnership partner, or children)
• Death (of employee, spouse or Civil partnership partner)
• Termination of the employment contract, cessation of activity by the individual contractor, termination of the corporate mandate, loss of the status of collaborating spouse or associate spouse
• Creation or takeover of a company by the holder, or his or her Civil partnership partner, other self-employed occupation, acquisition of shares in a cooperative production business (SCOP)
• Acquisition or expansion of the principal residence, with creation of new living space and in the presence of a building permit or a prior declaration of work
• Rehabilitation of the main residence damaged as a result of a natural disaster recognized by ministerial order
• Energy renovation of the main residence
• Over-indebtedness
• Caregiving activity of the holder, or his or her Civil partnership partner
• Purchase of a clean vehicle (car of category M1, van, 2- or 3-wheel motor vehicle, or motor quadricycle that uses electricity, hydrogen or a combination of both as an exclusive source of energy) or new pedal-assisted cycle.

Submission of the application

The request for early release must be made within 6 months of the event.

However, it may intervene at any time in the following cases:

• Termination of the employment contract
• Deaths
• Disability
• Domestic violence
• Over-indebtedness
• Caregiver activity.

If you die, there is no time limit imposed on your beneficiaries to apply for release.

However, if the release of the EAP results in the sale of the securities acquired by the plan holder, to benefit from the tax exemption on capital gains realized on the sale of securities, the unblocking request must be made within 6 months of death.

The request for release must be made to the organization that manages the PEE: titleContent for the company.

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

Here, as an indication, the types of evidence that may be submitted in support of the application:

• Marriage : extract from the marriage certificate or family record book
• Civil partnerships : receipt issued by the town hall that recorded the Civil partnership, birth certificate extract mentioning the transcription of the Civil partnership, registration certificate issued by the notary
• Birth of a 3^e child : family record book or birth certificate or certificate of Caf: titleContent justifying the existence of 3 dependent children
• Adoption of a 3^e child : attestation by the department for the adoption of the child or extract from the birth certificate or family record book and attestation by the Caf
• Divorce with custody of at least one child : divorce judgment providing for the determination of the habitual residence of at least one child at the employee's domicile + certificate of no appeal or no appeal or birth certificate extract with mention of divorce
• Separation with custody of at least one child : court decision establishing the habitual residence of at least one child at the employee's home
• Dissolution of a Civil partnership with custody of at least one child : birth certificate extract with modification of the Civil partnerships and court decision providing for the habitual residence of at least one child at the employee's home
• Domestic violence :: protection order issued by the family court judge or other document proving that the case has been taken into account by the criminal justice system (opening of a judicial inquiry, initiation of proceedings against the alleged perpetrator, proposal of a criminal composition to the alleged perpetrator, referral to the criminal court or conviction)
• Disability (of the employee or his Civil partnership partner spouse or children): certificate of invalidity of a social security or pension organization (or decision of a disability organization) and invalidity card
• Death (of employee or spouse): death certificate + family booklet or act of notoriety
• Death (of employee or Civil partnership partner): death certificate + full copy of birth certificate with mention of Civil partnerships + family record book or act of notoriety
• Termination of employment contract (dismissal, resignation) : work certificate, employer's certificate confirming the date of termination of the contract or admission to retirement
• Cessation of the activity of individual entrepreneur : certificate of cessation of activity by the Urssaf
• End of corporate mandate : minutes of revocation or non-renewal of the mandate
• End of collaborating spouse status : copy of the declaration of cancelation sent by the Head of company to the National Register of companies (RNE) + notification by the RNE of receipt of the declaration of cancelation
• End of Associated Spouse Status : notification of the amendment of the statutes of the company and receipt of the RNE
• Over-indebtedness : request by the chairman of the over-indebtedness commission or order by the judge indicating the amount to be released
• Creation or resumption of company : receipt for registration in the National Register of companies (RNE) plus the statutes
• Installation for the pursuit of a self-employed profession : professional attestation bearing the approval number or registration receipt for the RNE
• Acquisition of shares in a cooperative production business (SCOP) : statutes of the cooperative business
• Main residence (purchase in the old) : sales agreement or notarial deed of sale with declaration on the honor to return the amount released in case of non-purchase
• Main residence (built by the employee) : building permit and invoice for the purchase of structural materials or estimate accepted with a deposit
• Principal residence (purchase in future state of completion) : contract of sale
• Main residence (expansion) : building permit or prior declaration of works to the town hall
• Primary Residence (Natural Disaster Rehabilitation) : reference of the prefectural decree and declaration of loss to the insurance company or insurance expertise with the accepted quote.
• Energy renovation of the main residence : verify the eligibility of the work envisaged with a advisor FranceRénov.
• Purchase of a clean vehicle (vehicles hybrids thermal are excluded): purchase order or invoice of the vehicle. The type of energy must appear on the invoice or purchase order, and for used vehicles, box P3 must indicate the EL (electricity) or H2 (hydrogen) code.
• Purchase of a new bicycle with assisted pedaling (used bikes are excluded): invoice for the purchase of the new bike.

Taxation

Amounts from early release are exempt from income tax.

Events for early release

The cases in which the employee can request early release are as follows:

• Marriage, conclusion of a Civil partnership
• Birth or adoption of a 3^e child
• Divorce, separation, dissolution of a Civil partnership, with custody of at least one child
• Victim of domestic violence
• Disability (employee, spouse, Civil partnership partner, or children)
• Death (of employee, spouse or Civil partnership partner)
• Termination of the employment contract, cessation of activity by the individual contractor, termination of the corporate mandate, loss of the status of collaborating spouse or associate spouse
• Creation or takeover of a company by the holder, or his or her Civil partnership partner, other self-employed occupation, acquisition of shares in a cooperative production business (SCOP)
• Acquisition or expansion of the principal residence, with creation of new living space and in the presence of a building permit or a prior declaration of work
• Rehabilitation of the main residence damaged as a result of a natural disaster recognized by ministerial order
• Energy renovation of the main residence
• Over-indebtedness
• Caregiving activity of the holder, or his or her Civil partnership partner
• Purchase of a clean vehicle (car of category M1, van, 2- or 3-wheel motor vehicle, or motor quadricycle that uses electricity, hydrogen or a combination of both as an exclusive source of energy) or new pedal-assisted cycle.

Submission of the application

The request for early release must be made within 6 months of the event.

However, it may intervene at any time in the following cases:

• Termination of the employment contract
• Deaths
• Disability
• Domestic violence
• Over-indebtedness
• Caregiver activity.

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

Here, as an indication, the types of evidence that may be submitted in support of the application:

• Marriage : extract from the marriage certificate or family record book
• Civil partnerships : receipt issued by the town hall that recorded the Civil partnership, birth certificate extract mentioning the transcription of the Civil partnership, registration certificate issued by the notary
• Birth of a 3^e child : family record book or birth certificate or certificate of Caf: titleContent justifying the existence of 3 dependent children
• Adoption of a 3^e child : attestation by the department for the adoption of the child or extract from the birth certificate or family record book and attestation by the Caf
• Divorce with custody of at least one child : divorce judgment providing for the determination of the habitual residence of at least one child at the employee's domicile + certificate of no appeal or no appeal or birth certificate extract with mention of divorce
• Separation with custody of at least one child : court decision establishing the habitual residence of at least one child at the employee's home
• Dissolution of a Civil partnership with custody of at least one child : birth certificate extract with modification of the Civil partnerships and court decision providing for the habitual residence of at least one child at the employee's home
• Domestic violence :: protection order issued by the family court judge or other document proving that the case has been taken into account by the criminal justice system (opening of a judicial inquiry, initiation of proceedings against the alleged perpetrator, proposal of a criminal composition to the alleged perpetrator, referral to the criminal court or conviction)
• Disability (of the employee or his Civil partnership partner spouse or children): certificate of invalidity of a social security or pension organization (or decision of a disability organization) and invalidity card
• Death (of employee or spouse): death certificate + family booklet or act of notoriety
• Death (of employee or Civil partnership partner): death certificate + full copy of birth certificate with mention of Civil partnerships + family record book or act of notoriety
• Termination of employment contract (dismissal, resignation) : work certificate, employer's certificate confirming the date of termination of the contract or admission to retirement
• Cessation of the activity of individual entrepreneur : certificate of cessation of activity by the Urssaf
• End of corporate mandate : minutes of revocation or non-renewal of the mandate
• End of collaborating spouse status : copy of the declaration of cancelation sent by the Head of company to the National Register of companies (RNE) + notification by the RNE of receipt of the declaration of cancelation
• End of Associated Spouse Status : notification of the amendment of the statutes of the company and receipt of the RNE
• Over-indebtedness : request by the chairman of the over-indebtedness commission or order by the judge indicating the amount to be released
• Creation or resumption of company : receipt for registration in the National Register of companies (RNE) plus the statutes
• Installation for the pursuit of a self-employed profession : professional attestation bearing the approval number or registration receipt for the RNE
• Acquisition of shares in a cooperative production business (SCOP) : statutes of the cooperative business
• Main residence (purchase in the old) : sales agreement or notarial deed of sale with declaration on the honor to return the amount released in case of non-purchase
• Main residence (built by the employee) : building permit and invoice for the purchase of structural materials or estimate accepted with a deposit
• Principal residence (purchase in future state of completion) : contract of sale
• Main residence (expansion) : building permit or prior declaration of works to the town hall
• Primary Residence (Natural Disaster Rehabilitation) : reference of the prefectural decree and declaration of loss to the insurance company or insurance expertise with the accepted quote.
• Energy renovation of the main residence : verify the eligibility of the work envisaged with a advisor FranceRénov.
• Purchase of a clean vehicle (vehicles hybrids thermal are excluded): purchase order or invoice of the vehicle. The type of energy must appear on the invoice or purchase order, and for used vehicles, box P3 must indicate the EL (electricity) or H2 (hydrogen) code.
• Purchase of a new bicycle with assisted pedaling (used bikes are excluded): invoice for the purchase of the new bike.

Taxation

Amounts from early release are exempt from income tax.

Events for early release

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

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

Submission of the application

You can make the unlock request at any time.

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

If you die, there is no time limit imposed on your beneficiaries to apply for release.

However, if the unblocking of the plan results in the sale of the securities acquired by the plan holder, to benefit from the tax exemption on capital gains realized on the sale of securities, the unblocking request must be made within 6 months of death.

The request for release must be made to the organization that manages the Perco: titleContent for your company.

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

• Disability (of employee, spouse, Civil partnership partner, or children)): a certificate of invalidity from a social security or pension body, or a decision from a disability body and a disability card
• Death (of employee or spouse) : death certificate + family record book or notoriety certificate
• Death (of the employee or his Civil partnership partner) : death certificate + full copy of birth certificate with mention of the Civil partnerships + family record book or notoriety certificate
• Main residence (purchase in the old) : sales agreement 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 invoice for the purchase of structural materials or estimate accepted with a deposit
• Principal residence (purchase in future state of completion) : contract of sale
• Primary Residence (Natural Disaster Rehabilitation) : reference of the prefectural decree and declaration of loss to the insurance company or insurance expertise with the accepted quote
• Over-indebtedness : request by the chairman of the over-indebtedness commission or order by the judge indicating the amount to be released
• Expiry of unemployment rights : situation notice and notification of entitlements at the beginning of unemployment.

Taxation

Amounts from early release are exempt from income tax.

The share of the gains realized in the plan is subject to social levies.

Events for early release

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

• Death (of employee, spouse or Civil partnership partner)
• Disability (employee, spouse, Civil partnership partner, or children)
• Employee over-indebtedness
• Expiry of unemployment insurance rights or end of activity as corporate officer for at least 2 years without pension liquidation in a compulsory old-age insurance scheme
• Cessation of self-employed activity following a judgment of judicial liquidation
• Acquisition of the principal residence.

Submission of the application

You can apply for unblocking at any time, with the organization that manages the plan on behalf of your company.

However, in the event of the death of the plan holder, the beneficiaries must submit the application for release within 6 months of death to be able to benefit from the exemption from tax on the capital gain on the sale of securities.

To find out how to apply and what evidence to provide, ask your company or the organization that manages the plan on behalf of the company.

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

• Death (of employee or spouse) : death certificate + family record book or notoriety certificate
• Death (of the employee or his Civil partnership partner) : death certificate + full copy of birth certificate with mention of the Civil partnerships + family record book or notoriety certificate
• Disability (employee or spouse, Civil partnership partner, or children) : certificate of invalidity of a social security or pension organization, or decision of a disability organization and invalidity card
• Over-indebtedness : request by the chairman of the over-indebtedness commission or order by the judge indicating the amount to be released
• Expiry of unemployment rights : situation notice and notification of entitlements at the beginning of unemployment
• Termination of activity as corporate officer for at least 2 years without pension liquidation in a compulsory old-age insurance scheme : minutes of revocation or non-renewal of mandate plus career record of the old-age insurance scheme
• Cessation of self-employed activity following a judicial liquidation 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 agreement or notarial deed of sale with declaration on the honor to return the amount released in case of waiver.

Taxation

The taxation of the amounts released varies according to the nature of these sums.

Amounts corresponding to your voluntary payments and for which you have benefited from a tax advantage are subject to the progressive income tax scale. The earnings generated by these voluntary payments are subject to the single flat-rate levy (PFU) of 30%.

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

Events for early release

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

• Expiry of unemployment insurance rights following an involuntary loss of employment or termination of activity as a corporate officer for at least 2 years without pension liquidation in 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 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 : situation notice and notification of entitlements at the beginning of unemployment
• Termination of activity as corporate officer for at least 2 years without pension liquidation in a compulsory old-age insurance scheme : minutes of revocation or non-renewal of mandate + career record of the old-age insurance scheme
• Cessation of self-employed activity following a judicial liquidation or a decision of the president of the commercial court : judgment of judicial liquidation or judgment of the president of the commercial court
• Disability (employee or spouse, Civil partnership partner, or children) : certificate of invalidity of a social security or pension organization, or decision of a disability organization and invalidity card
• Death (of employee or spouse) : death certificate + family record book or notoriety certificate
• Death (of the employee or his Civil partnership partner) : death certificate + full copy of birth certificate with mention of the Civil partnerships + family record book or notoriety certificate
• Over-indebtedness : request from the chairman of the over-indebtedness commission or order from the judge indicating the amount to be released.

Taxation

The capital resulting from the early release of the article 83 contract is exempt from income tax and social levies.