If you are one of the 13 million employees with employee savings in June 2025, according to the AFG, the sums accumulated in your company savings plan (PEE) and your collective retirement savings plan (Perco or PER) deserve your full attention when leaving your company. According to the Savings Circle, the termination of the employment contract is one of the most frequent cases of unblocking: more than 411,000 requests in 2024. This can represent several months of salary, depending on seniority. The issue is far from trivial!
For the PEE, the termination of employment contract – resignation, dismissal, contractual termination or retirement – allows you to recover your entire savings without waiting the usual five-year period. The tax advantage is preserved, without income tax. But beware of social security contributions, applied only on capital gains, the rate of which has just increased from 17.2% to 18.6%, employee savings not escaping the increase in the CSG voted in the 2026 Social Security budget.
Recovering your savings: an option to study
Closing the PEE may be relevant if you need liquidity or if you wish to reinvest in other tax-attractive packages, such as life insurance or the PEA. Unblocking fees vary depending on the establishment : some offer it for free online, others charge between 15 and 30 euros, or even more for a request by mail.
But nothing obliges you to close your PEE after your departure. As long as the savings remain invested, you pay neither tax nor social security contributions. It continues to evolve in financial markets and you can still arbitrate between supports. On the other hand, account maintenance fees (35 to 40 euros per year) are now your responsibility. Some contracts cover them for retirees, but this remains rare. All things considered, keeping your PEE is of little interest, unless you are satisfied with the performance of the funds and you do not have other more attractive envelopes.
Last possibility: transfer your savings if your new employer also offers a PEE. The operation is fiscally neutral, without loss of precedence, but rarely free: count 40 to 50 euros, unless the new establishment is the same as the previous one. The process can also take several weeks, as the available supports are not identical from one plan to another.
Perco and collective PER: a separate treatment
The logic differs for the Perco or the collective PER. These additional retirement savings schemes cannot be liquidated when leaving the company. You can only keep or transfer them. In the event of retention, account maintenance fees are capped at 20 euros per year, this is the law (article L.3334-3-3 of the Labor Code). The transfer is only possible if the new company offers a collective PER. Failing this, you can transfer your collective PER into an individual PER accepting compartment 3 of retirement savings.
In the end, it all depends on your profile. One thing is certain: letting your plans accumulate as you change employers is rarely a good idea. Omissions are common, to the point that employee savings represent a significant part of the unclaimed funds transferred to the Caisse des Dépôts.
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