The PER, for Retirement Savings Plan, created in 2019 with the Pacte law, is a product intended by nature for long-term savings. It allows you to capitalize until retirement, with the aim of afford additional income after the end of your professional life. Concretely, once retirement is reached, you can withdraw the money invested in the form of an annuity, capital, or split capital (a mixture of the two). The product is best known for the tax advantages it offers upon entry (deductibility of payments from taxable income).
This advantage is particularly interesting for high income earners who anticipate a drop in their IMR in retirement. But the money in a PER is in principle blocked until retirement: only six specific cases, such as the purchase of the main residence, or a life accident such as the death of one’s spouse, have until now made it possible to exit it earlier. Law No. 2026-492 of June 12, 2026, published in the Official Journal the next day, has just added a seventh new reason to this list: the possibility of unlocking your PER in case of serious illness, disability or accident of your child.
What are the modalities for this case of unblocking?
“Since June 14, parents whose children suffer from a serious illness, a disability or are victims of a particularly serious accident have the option of request withdrawal of all or part of the amounts invested on their PER »confirms Olivier Sentis, general director of MIF. This measure applies to all PERs, whether insurance or banking, as well as old retirement contracts such as Madelin or Perp.
Only the Perco, reserved for collective employee savings, remains excluded from the system. Unlike other cases of early release, no implementing decree has yet specified how this new reason must be justified to the insurer or the bank. “Insurers will certainly have difficulties in interpreting this text. Practical details of this new case of unblocking are awaited”warns Olivier Sentis.
Justify the amounts to be withdrawn
The most delicate point concerns the amount that parents will actually be able to recover. “The link between the amounts released and the amounts committed to deal with the serious condition, the disability or the consequences of the accident will undoubtedly have to be justified for the release of the sums”explains our expert. In other words, a parent will probably not be able to empty their entire PER without justifying that the sum corresponds to expenses really linked to the situation of your childsuch as medical expenses, accommodation or adapted equipment.
This is why, in practice, the families concerned have an interest in systematically keep all supporting documents linked to these expenses (medical certificates, notifications from the departmental center for disabled people, invoices for the purchase of adapted furniture) before contacting their insurer, while waiting for the implementing texts to precisely clarify the rules of the game.
