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Article L224-9 of the French Monetary and Financial Code

The company pension savings plan takes the form of a collective company pension savings plan, covered by sub-section 2 of this section, or a compulsory pension savings plan, covered by sub-section 3 of this section.

A company which has had a company savings plan as referred to inarticle L. 3332-1 of the French Labour Code in place for more than three years shall open negotiations with a view to setting up a company retirement savings plan open to all employees of the company.

Original in French 🇫🇷
Article L224-9

Le plan d’épargne retraite d’entreprise prend la forme d’un plan d’épargne retraite d’entreprise collectif, relevant de la sous-section 2 de la présente section, ou d’un plan d’épargne retraite obligatoire, relevant de la sous-section 3 de la présente section.


L’entreprise qui a mis en place un plan d’épargne d’entreprise mentionné à l’article L. 3332-1 du code du travail depuis plus de trois ans ouvre une négociation en vue de la mise en place d’un plan d’épargne retraite d’entreprise ouvert à tous les salariés de l’entreprise.

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