Chapter IV: Retirement savings plans

Subject to the specific provisions of this chapter, the provisions relating to the company savings plan mentioned in Chapter II of Title III of Book III of Part Three of the Labour Code are applicable to the collective company pension savings plan, with the exception of the provisions of Articles L. 3332-10 and L. 3332-18 to L. 3332-28 of the same code.

A collective company pension savings plan may be set up at the initiative of the company or in accordance with one of the procedures mentioned in article L. 3322-6 of the Labour Code. Where the company has at least one trade union delegate or a social and economic committee, the collective company pension savings plan is negotiated under the conditions set out in 1° to 3° of article L. 3322-6…

The plan rules set out the terms and conditions under which the employer is to bear the costs of managing the plan. The list of costs that must be borne by the employer is specified by decree.

The collective company pension savings plan may be set up in the form of an inter-company plan under the conditions set out in Chapter III of Title III of Book III of Part Three of the French Labour Code.