Retirement Supplementary occupational pension
Often referred to as “Plan Epargne Retraite” for defined contribution plans and “Retraite Article 39” for defined benefits plans. This topic is becoming more and more important because the replacement rate (the amount of the retirement pension compared to the amount of the last salary) is increasingly low.
Companies are required to formalize the implementation of each corporate policy in an internal document distributed to the employees.
There is no contracting out of the social sécurity or mandator complementary plans