The collective company retirement savings plan must be able to receive the payments mentioned in 1° and 2° of article L. 224-2, made in cash. The plan must also be able to receive sums from the compulsory payments mentioned in 3° of the same article by transfer from another retirement savings plan.
For each voluntary payment mentioned in 1° of article L. 224-2, including the part corresponding to the additional guarantees provided for in 1° to 3° of article L. 142-3 of the Insurance Code, the holder of the retirement savings plan may waive the benefit of the provisions of articles 154 bis and 154 bis-0 A or 163 quatervicies of the General Tax Code. This option is exercised at the latest when the payment is made to the plan manager and is irrevocable. In the absence of an option under the aforementioned conditions, the provisions of articles 154 bis and 154 bis-0 A or 163 quatervicies of the general tax code apply under the conditions of ordinary law.
When a payment corresponding to sums from profit-sharing is allocated to a collective company retirement savings plan under the conditions provided for inarticle L. 3324-12 of the Labour Code, the holder may, by way of derogation from article L. 224-4, request the liquidation or redemption of the rights corresponding to this payment within a period of one month from notification of its allocation to the plan. The corresponding rights are valued on the date of the holder’s request for liquidation or redemption.
In addition to the company payments provided for in Chapter II of Title III of Book III of Part Three of the Labour Code, companies may, even in the absence of an employee contribution:
1° Make an initial payment into the plan;
2° Make periodic payments into the plan, subject to uniform allocation to all employees. The frequency of these payments is specified in the plan rules.
These payments must comply with the provisions of article L. 3332-13 of the French Labour Code.
The ceilings for annual payments into the collective company pension savings plan are set by decree.