The sums paid in must remain unavailable for at least five years. They are made available to the employee or his beneficiaries, at their request, in the event of redundancy, invalidity corresponding to classification in the second and third categories provided for in article L. 310 of the Social Security Code (1), death or retirement of the employee as well as in the event of voluntary departure from the company.
These sums may also be made available to employees benefiting from a business creation leave as provided for in article L. 122-32-12 of this code.