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

Published on : 21/11/2019 21 novembre Nov. 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
 

History

<< < 1 2 3 4 5 6 7 ... > >>
IMPORTANT COOKIES INFORMATION
We use technical cookies to ensure the proper functioning of the site, we also use cookies subject to your consent to collect statistics visit.
Click below on & laquo; ACCEPT & raquo; to accept the deposit of all cookies or on & laquo; CONFIGURE & raquo; to choose which cookies require your consent will be registered (statistical cookies), before continuing your visit to the site. Show more
 
ACCEPT CONFIGURE REFUSE
Cookie management

Cookies are text files stored by your browser and used for statistical purposes or for the operation of certain identification modules for example.
These files are not dangerous for your device and are not used to collect personal data.
This site uses cookies of identification, authentication or load-balancing not requiring prior consent, and audience measurement cookies requiring your prior consent in application of the texts governing the protection of personal data.
You can configure the setting up of these cookies by using the settings below.
We inform you that if you refuse these cookies certain functionalities of the site can become unavailable.
Google Analytics is a tool for measuring audience.
The cookies deposited by this service are used to collect statistics of anonymous visits in order to measure, for example, the number of visitors and page views.
This data are used to follow the popularity of the site, to detect possible navigation problems, to improve its ergonomics and the user experience.