{"id":119,"date":"2024-02-14T06:49:01","date_gmt":"2024-02-14T05:49:01","guid":{"rendered":"https:\/\/entreradiologues.fr\/?p=119"},"modified":"2024-02-14T06:51:11","modified_gmt":"2024-02-14T05:51:11","slug":"information-sur-plan-depargne-retraite-per","status":"publish","type":"post","link":"https:\/\/entreradiologues.fr\/index.php\/2024\/02\/14\/information-sur-plan-depargne-retraite-per\/","title":{"rendered":"Informations sur\u00a0Plan d\u2019\u00e9pargne Retraite\u00a0(PER)"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><strong>L\u2019avantage fiscal du PER&nbsp;:<\/strong><\/p>\n\n\n\n<p>Le Plan d\u2019\u00c9pargne Retraite (PER) permet notamment de b\u00e9n\u00e9ficier d\u2019une \u00e9conomie d\u2019imp\u00f4t gr\u00e2ce \u00e0 la d\u00e9ductibilit\u00e9 des versements.<\/p>\n\n\n\n<p>Cr\u00e9\u00e9 par la loi Pacte, le nouveau&nbsp;PER&nbsp;vise la pr\u00e9paration de la retraite, comme son nom l\u2019indique. Mais \u00e0 l\u2019instar du Plan d\u2019\u00e9pargne retraite populaire (PERP) et du contrat Madelin, qu\u2019il est appel\u00e9 \u00e0 remplacer, le PER peut \u00e9galement servir \u00e0 r\u00e9duire son imp\u00f4t sur le revenu. Plus vous \u00e9pargnez, plus votre \u00e9conomie d&#8217;imp\u00f4t est cons\u00e9quente.&nbsp;<\/p>\n\n\n\n<p>Le PER se divise en 3 compartiments. Chaque compartiment est destin\u00e9 \u00e0 recevoir des versements d\u2019origine diff\u00e9rentes.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le compartiment 1 accueille les versements volontaires et individuels&nbsp;effectu\u00e9s par l\u2019\u00e9pargnant.<\/li>\n\n\n\n<li>Le compartiment 2 accueille les sommes issues de l\u2019\u00e9pargne salariale&nbsp;(prime d\u2019int\u00e9ressement, participation et abondement).<\/li>\n\n\n\n<li>Le compartiment 3 accueille les cotisations obligatoires&nbsp;employeur et du salari\u00e9.<\/li>\n<\/ul>\n\n\n\n<p>Ouvrir un PER ne donne pas droit \u00e0 une r\u00e9duction d\u2019imp\u00f4t \u00e0 proprement parler mais \u00e0 une d\u00e9duction fiscale. Traduction :&nbsp;les sommes vers\u00e9es sur votre plan peuvent \u00eatre d\u00e9duites de votre revenu imposable. Et comme votre revenu imposable diminue, votre imp\u00f4t baisse. C&#8217;est donc diff\u00e9rent d&#8217;une r\u00e9duction d&#8217;imp\u00f4t qui s&#8217;impacte directement sur vos imp\u00f4ts \u00e0 payer.<strong><\/strong><\/p>\n\n\n\n<p>L&#8217;\u00e9conomie d\u2019imp\u00f4t dont permet de b\u00e9n\u00e9ficier le PER est proportionnelle \u00e0 la tranche marginale d\u2019imposition de l\u2019\u00e9pargnant.<\/p>\n\n\n\n<p><strong><em>Exemple :<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous \u00eates impos\u00e9 \u00e0 la tranche marginale d\u2019imposition \u00e0 30 % ;<\/li>\n\n\n\n<li>Vous versez 5 000 euros sur un PER ;<\/li>\n\n\n\n<li><strong>Votre baisse d\u2019imp\u00f4t atteint 1 500 euros (30 % de 5 000 euros)<\/strong>&nbsp;;<\/li>\n<\/ul>\n\n\n\n<p>Selon votre TMI (tranche marginale d&#8217;imposition) :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous \u00eates impos\u00e9 \u00e0 la tranche \u00e0 41 %, elle se chiffre \u00e0 2 050 euros (41 % de 5 000 euros) ;<\/li>\n\n\n\n<li>Un \u00e9pargnant impos\u00e9 \u00e0 11 % verra son avantage fiscal limit\u00e9 \u00e0 550 euros (11 % de 5 000 euros).<\/li>\n<\/ul>\n\n\n\n<p>La baisse d\u2019imp\u00f4t dont vous pouvez b\u00e9n\u00e9ficier gr\u00e2ce au PER n\u2019est pas soumise au plafonnement des niches fiscales \u00e0 10 000 euros par an et par foyer fiscal contrairement \u00e0 d&#8217;autres produits de d\u00e9fiscalisation comme les FCPI\/FIP.&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>A savoir :&nbsp;<\/strong>si votre plafond de disponible \u00e9pargne retraite n&#8217;appara\u00eet pas sur votre dernier avis d&#8217;imposition, vous pouvez en faire la demande par mail \u00e0 l&#8217;administration fiscale depuis votre espace personnel sur le portail&nbsp;<a href=\"https:\/\/www.impots.gouv.fr\/accueil\">impots.gouv.fr<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019avantage fiscal du PER&nbsp;: Le Plan d\u2019\u00c9pargne Retraite (PER) permet notamment de b\u00e9n\u00e9ficier d\u2019une \u00e9conomie d\u2019imp\u00f4t gr\u00e2ce \u00e0 la d\u00e9ductibilit\u00e9 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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