{"id":2385,"date":"2022-03-18T11:30:52","date_gmt":"2022-03-18T11:30:52","guid":{"rendered":"https:\/\/rouzade.com\/?p=2385"},"modified":"2024-05-06T11:34:25","modified_gmt":"2024-05-06T09:34:25","slug":"chto-takoe-pensionnyj-kontrakt-art-83","status":"publish","type":"post","link":"https:\/\/rouzade.com\/fr\/chto-takoe-pensionnyj-kontrakt-art-83\/","title":{"rendered":"Qu'est-ce qu'un contrat de retraite ? Art. 83 ?"},"content":{"rendered":"

Article 83 du Code g\u00e9n\u00e9ral des imp\u00f4ts CGI, qui traite des cotisations d\u00e9ductibles du revenu imposable. En pratique, il s\u2019agit de contrats de retraite \u00e0 cotisations obligatoires.<\/p>\n

\"\"<\/p>\n

Convention de retraite art. 83 permet aux salari\u00e9s de percevoir une pension compl\u00e9mentaire par capitalisation. Ce contrat d'assurance vie collective \u00e0 cotisations obligatoires est conclu par l'entreprise au profit de tout ou partie de son personnel. A terme, il permet aux salari\u00e9s de b\u00e9n\u00e9ficier d'une retraite compl\u00e9mentaire sous forme de rente viag\u00e8re.<\/p>\n

\u00e0 partir du 1er octobre 2020 Contrat de retraite art. 83 n\u2019est plus conclu.<\/p><\/blockquote>\n

M\u00eame si les cotisations dans le cadre de ce type de contrat restent possibles. Il a \u00e9t\u00e9 remplac\u00e9 par le PER obligatoire.<\/p>\n

Loi PACTE<\/h2>\n

En 2019, la loi PACTE a cr\u00e9\u00e9 trois nouveaux plans d'\u00e9pargne retraite : individuels PER (P\u00c9RIN)<\/a>, PER collectif (PERECO) et PER obligatoire (PERO). Ils coexistent avec des r\u00e9gimes de retraite plus anciens (PERCO<\/a>, Madelin, Article 83, PERP, etc.) qui sont vou\u00e9s \u00e0 dispara\u00eetre puisqu'ils ne pourront plus \u00eatre commercialis\u00e9s \u00e0 compter du 1er octobre 2020. Toutefois, les cotisations au titre des anciens contrats de retraite restent possibles ; ils peuvent \u00e9galement \u00eatre convertis ou transf\u00e9r\u00e9s vers de nouveaux PAR<\/a>.<\/p>\n

R\u00e9gime de retraite \u00e0 cotisations obligatoires<\/h2>\n

Convention de retraite art. 83 est un r\u00e9gime \u00e0 cotisations obligatoires, ce qui signifie que seul le taux de cotisation et non le montant des prestations est fix\u00e9 au contrat. Ainsi, le niveau de l'indemnit\u00e9 de d\u00e9part n'est pas d\u00e9termin\u00e9.<\/p>\n

Son financement comprend la part de l'employeur et celle du salari\u00e9.<\/p>\n

Les cotisations au titre de l'accord sont vers\u00e9es sur des comptes personnels individuels et plac\u00e9es dans des instruments financiers - le Fonds Euro (Fond Euro) ou en unit\u00e9s de compte (Unit\u00e9 de compte) pr\u00e9vues par l'accord. Les droits correspondant \u00e0 ces cotisations sont d\u00e9finitivement acquis par le salari\u00e9, m\u00eame si ce dernier change d'entreprise.<\/p>\n

\"\"<\/p>\n

En plus des versements obligatoires, le salari\u00e9 peut effectuer des versements individuels et compl\u00e9mentaires (VIF) au titre de son contrat de retraite art. 83.<\/p>\n

Art. 83. Avantages sociaux et fiscaux<\/h2>\n

Art. du contrat. 83 propose des avantages fiscaux et sociaux au salari\u00e9 et \u00e0 son entreprise.<\/p>\n

Un salari\u00e9 peut d\u00e9duire ses cotisations patronales de son revenu imposable dans certaines limites.<\/p>\n

Une entreprise peut d\u00e9duire les cotisations patronales de son revenu imposable.<\/p>\n

L'employeur et le salari\u00e9 b\u00e9n\u00e9ficient d'une exon\u00e9ration des cotisations sociales patronales vers\u00e9es au r\u00e9gime de pension artistique. 83, sous certaines conditions.<\/p>\n

En plus d'augmenter votre \u00e9pargne-retraite, les IRA et les VIF offrent \u00e9galement des d\u00e9ductions fiscales.<\/p>\n

Source https:\/\/www.previssima.fr\/question-pratique\/quest-ce-que-le-regime-article-83-retraite.html<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Convention de retraite art. 83 est un r\u00e9gime \u00e0 cotisations obligatoires, ce qui signifie que seul le taux de cotisation et non le montant des prestations est fix\u00e9 au contrat. En savoir plus dans l'article.<\/p>","protected":false},"author":1,"featured_media":2391,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[6],"tags":[322,366],"class_list":{"0":"post-2385","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-pensija","9":"tag-finance"},"acf":[],"yoast_head":"\u041f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u044b\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 art. 83 \u043d\u0430 Rouzade.com<\/title>\n<meta name=\"description\" content=\"\u0423\u0437\u043d\u0430\u0439\u0442\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e\u0441\u0442\u0438 \u043e \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u043e\u043c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0435 art. 83, \u0435\u0433\u043e \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 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