Events for Early Release

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

• Marriage, Civil partnership
• Birth or adoption of a 3^e child
• Divorce, separation, dissolution of a Civil partnership, with the custody of at least one child
• Victim of intimate partner violence
• Disability (employee, spouse or Civil partnership partner, children)
• Death (employee, spouse or Civil partnership partner)
• Termination of employment contract, cessation of activity by individual contractor, termination of employment, loss of status as collaborating spouse or partner spouse
• Creation or takeover of a company by the holder, or his or her spouse or Civil partnership partner, pursuit of another self-employed profession, acquisition of shares in a cooperative production business (SCOP)
• Acquisition or expansion of the main residence, with the creation of a new living space and in the presence of a building permit or a preliminary work declaration
• Rehabilitation of the main residence damaged as a result of a natural disaster recognized by Ministerial Order
• Renovation of the energy of the main residence
• Over-indebtedness
• Caregiving activity performed by the holder, or his or her spouse or Civil partnership partner
• Purchase of a low greenhouse gas emission vehicle (car, van, 2- or 3-wheel motor vehicle, or motor quadricycle that uses electricity, hydrogen or a combination of both as its exclusive source of energy, or new pedaling power 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 employment contract
• Death
• Disability
• Domestic Violence
• Over-indebtedness
• Caregiver activity.

The employee must apply to the organization that manages the PEE: titleContent on behalf of his company.

Attach the proof of the event allowing the early release.

Behold, by way of indication, the types of evidence which may be submitted in support of the application:

• Marriage : extract from the marriage certificate or family record book
• Civil partnerships : certificate of the registrar of the court of first instance which registered the Civil partnerships, birth certificate containing the transcript of the Civil partnerships, notarial certificate
• Birth of a 3^e child : family record or birth certificate or certificate of birth Caf: titleContent justifying the existence of 3 dependent children
• Adoption of a 3^e child : certificate from the department for the adoption of the child or extract from the birth certificate or family record book and certificate from the FAC
• Divorce with custody of at least one child : divorce decree providing for the fixing of the habitual residence of at least one child at the employee’s domicile + no-appeal or no-appeal certificate or birth certificate with mention of the divorce
• Separation with custody of at least one child : court decision establishing the habitual residence of at least one child in the employee’s home
• Dissolution of a Civil partnership with the custody of at least one child : Birth certificate with a modification of the Civil partnerships and court decision providing for the habitual residence of at least one child in the employee’s home
• Domestic Violence indictment :: protection order issued by the judge in family cases or other document proving the consideration of the case by the criminal justice system (opening of a judicial inquiry, offering of the alleged perpetrator, proposing a criminal composition to the alleged perpetrator, referring him to the correctional court or sentencing him)
• Disability (of the employee or his or her spouse, Civil partnership partner, or children): certificate of invalidity of a social security or pension body (or decision of a body responsible for disabled persons) and invalidity card
• Death (of employee or spouse): death certificate or notoriety certificate + certificate of heredity
• Death (of employee or Civil partnership partner): death certificate and family record or birth certificate with mention of death
• Termination of employment contract (dismissal, resignation) : certificate of employment, certificate from the employer confirming the date of termination of the contract or retirement
• Termination of the activity of a sole trader : certificate of cessation of activity by the Urssaf
• End of social mandate : minutes of revocation or non-renewal of the mandate
• End of worker spouse status : copy of the declaration of deregistration sent by the Head of company to the companies National Register (RNE) + notification by the RNE of receipt of the declaration of deregistration
• End of associate spouse status : notification of the amendment of the company’s statutes and receipt from the NNE
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released
• Creating or Resuming company : receipt of registration in the National Register of companies (RNE) plus the statutes
• Installation for the exercise of a self-employed profession : professional certificate bearing the approval number or receipt of registration to the NNE
• Acquisition of shares in a cooperative production business (SCOP) : articles of association of the cooperative business
• Main residence (purchase in the old) : compromise of sale or notarial deed of sale with declaration on the honor to return the amount released in case of non-purchase
• Principal residence (construction by employee) : building permit and wholesale materials purchase invoice or estimate accepted with deposit
• Principal residence (purchase in future state of completion) : sales contract
• Main residence (extension) : building permit or prior declaration of works to the town hall
• Principal residence (rehabilitation work after natural disaster) : reference of the prefectural decree and declaration of claim with the insurance company or insurance expert with the quote accepted

Taxation

The sums resulting from the early release of funds are exempt from income tax.

Events for Early Release

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

• Marriage, Civil partnership
• Birth or adoption of a 3^e child
• Divorce, separation, dissolution of a Civil partnership, with the custody of at least one child
• Victim of intimate partner violence
• Disability (employee, spouse or Civil partnership partner, children)
• Death (employee, spouse or Civil partnership partner)
• Termination of employment contract, cessation of activity by individual contractor, termination of employment, loss of status as collaborating spouse or partner spouse
• Creation or takeover of a company by the holder, or his or her spouse or Civil partnership partner, pursuit of another self-employed profession, acquisition of shares in a cooperative production business (SCOP)
• Acquisition or expansion of the main residence, with the creation of a new living space and in the presence of a building permit or a preliminary work declaration
• Rehabilitation of the main residence damaged as a result of a natural disaster recognized by Ministerial Order
• Renovation of the energy of the main residence
• Over-indebtedness
• Caregiving activity performed by the holder, or his or her spouse or Civil partnership partner
• Purchase of a low greenhouse gas emission vehicle (car, van, 2- or 3-wheel motor vehicle, or motor quadricycle that uses electricity, hydrogen or a combination of both as its exclusive source of energy, or new pedaling power 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 employment contract
• Death
• Disability
• Domestic Violence
• Over-indebtedness
• Caregiver activity.

You must apply to the organization that manages the participation on behalf of your company.

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

Behold, by way of indication, the types of evidence you can submit in support of your application:

• Marriage : extract from the marriage certificate or family record book
• Civil partnerships : certificate of the registrar of the court of first instance which registered the Civil partnerships, birth certificate containing the transcript of the Civil partnerships, notarial certificate
• Birth of a 3^e child : family record or birth certificate or certificate of birth Caf: titleContent justifying the existence of 3 dependent children
• Adoption of a 3^e child : certificate from the department for the adoption of the child or extract from the birth certificate or family record book and certificate from the FAC
• Divorce with custody of at least one child : divorce decree providing for the fixing of the habitual residence of at least one child at your home + no-appeal or no-appeal certificate or birth certificate with mention of divorce
• Separation with custody of at least one child : Court decision establishing the habitual residence of at least one child at your home
• Dissolution of a Civil partnership with the custody of at least one child : Birth certificate with a modification of the Civil partnerships and a court decision providing for the habitual residence of at least one child in your home
• Domestic Violence indictment :: protection order issued by the judge in family cases or other document proving the consideration of the case by the criminal justice system (opening of a judicial inquiry, offering of the alleged perpetrator, proposing a criminal composition to the alleged perpetrator, referring him to the correctional court or sentencing him)
• Disability (you or your spouse, Civil partnership partner, or children): certificate of invalidity of a social security or pension body (or decision of a body responsible for disabled persons) and invalidity card
• Death (you or your spouse)): death certificate or notoriety certificate + certificate of heredity
• Death (you or your Civil partnership partner): death certificate and family record or birth certificate with mention of death
• Termination of employment contract (dismissal, resignation) : certificate of employment, certificate from the employer confirming the date of termination of the contract or retirement
• Termination of the activity of a sole trader : certificate of cessation of activity by the Urssaf
• End of social mandate : minutes of revocation or non-renewal of the mandate
• End of worker spouse status : copy of the declaration of deregistration sent by the Head of company to the companies National Register (RNE) plus notification by the RNE of receipt of the declaration of deregistration
• End of associate spouse status : notification of the amendment of the company’s statutes and receipt from the NNE
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released
• Creating or Resuming company : receipt of registration in the National Register of companies (RNE) plus the statutes
• Installation for the exercise of a self-employed profession : professional certificate bearing the approval number or receipt of registration to the NNE
• Acquisition of shares in a cooperative production business (SCOP) : articles of association of the cooperative business
• Main residence (purchase in the old) : compromise of sale 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 wholesale materials purchase invoice or estimate accepted with deposit
• Principal residence (purchase in future state of completion) : sales contract
• Main residence (extension) : building permit or prior declaration of works to the town hall
• Principal residence (rehabilitation work after natural disaster) : reference of the prefectural decree and declaration of claim with the insurance company or insurance expert with the quote accepted

Taxation

The sums resulting from the early release of funds 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 or Civil partnership partner, children)
• Death (employee, spouse or Civil partnership partner)
• Acquisition of a principal residence (or rehabilitation following a natural disaster)
• Employee debt overhang
• Expiry of the employee's entitlement to unemployment insurance

Submission of the application

You can request to unblock at any time.

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

If you die, there is no deadline for your rights holders to apply. However, they will not benefit from the tax advantage of Perco if they apply more than 6 months after the death.

You must apply to the organization that manages the Perco: titleContent for your company.

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

• Disability (you or your spouse, Civil partnership partner, or children)): certificate of invalidity of a social security or pension body, or decision of a disability body and invalidity card
• Death (you or your spouse) : death certificate or notoriety certificate plus certificate of heredity
• Death (you or your Civil partnership partner): death certificate and family record or birth certificate with mention of death
• Main residence (purchase in the old) : compromise of sale 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 wholesale materials purchase invoice or estimate accepted with deposit
• Principal residence (purchase in future state of completion) : sales contract
• Principal residence (rehabilitation work after natural disaster) : reference of the prefectural decree and declaration of claim with the insurance company or insurance expert with the quote accepted
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released
• Expiry of unemployment rights : status report and notification of entitlements at the start of unemployment

Taxation

The sums resulting from the early release of funds are exempt from income tax.

The part corresponding to the gains made in the plan is subject to the social security contributions.

Events for Early Release

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

• Death (employee, spouse or Civil partnership partner)
• Disability (employee, spouse or Civil partnership partner, children)
• Employee debt overhang
• Expiry of unemployment insurance rights or termination of employment as a social agent for at least 2 years without pension liquidation in a compulsory old-age insurance scheme
• Cessation of self-employment following a judgment on compulsory winding-up
• Acquisition of the principal residence

Submission of the application

You can request to unblock at any time.

However, in the event of the death of the beneficiary, the beneficiaries must submit the application within 6 months of the death.

To find out how to apply and the supporting documents you need to provide, ask your company or the organization that manages the plan on behalf of the company.

You must apply to the organization that manages the plan on behalf of your company.

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

• Death of your spouse : death certificate or notoriety certificate plus certificate of heredity
• Death of your Civil partnership partner : death certificate and family record or birth certificate with mention of death
• Disability (you or your spouse, Civil partnership partner, or children) : certificate of invalidity of a social security or pension body, or decision of a disability body and disability card
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released
• Expiry of unemployment rights : status report and notification of entitlements at the start of unemployment
• Discontinuance of the activity of a social agent for at least 2 years without pension liquidation in a compulsory old-age insurance scheme : minutes of dismissal or non-renewal of a post plus a career record of the old-age insurance scheme
• Termination of self-employed activity following a judicial winding-up 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 compromise or notarial act of sale with declaration on the honor to return the amount released in case of renunciation

Taxation

The taxation of the sums resulting from the release of funds varies according to the nature of these sums.

Amounts corresponding to your voluntary payments and for which you have received a tax advantage are subject to the progressive income tax schedule. The gains generated by these voluntary payments are subject to the single flat-rate levy (LUP) of 30%.

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

Events for Early Release

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

• Expiry of unemployment insurance rights following involuntary loss of employment or termination of employment as a social agent for at least 2 years without pension settlement under 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 : status report and notification of entitlements at the start of unemployment
• Discontinuance of the activity of a social agent for at least 2 years without pension liquidation in a compulsory old-age insurance scheme : minutes of dismissal or non-renewal of a term of office + career record of the old-age insurance scheme
• Termination of self-employed activity following a judicial winding-up or a decision of the President of the Commercial Court : judgment of judicial liquidation or judgment of the president of the commercial court
• Disability (you or your spouse, Civil partnership partner, or children) : certificate of invalidity of a social security or pension body, or decision of a disability body and disability card
• Death of your spouse : death certificate or notoriety certificate plus certificate of heredity
• Death of your Civil partnership partner : death certificate and family record or birth certificate with mention of death
• Over-indebtedness : request of the chairman of the debt relief commission or order of the judge indicating the amount to be released

Taxation

The capital resulting from the early release of the Article 83 contract shall be exempt from income tax and social security contributions.