Le plan d’épargne entreprise (PEE) est un système d’épargne collectif permettant aux salariés de se constituer un portefeuille de valeurs mobilières (Sicav, FCPE, actions) avec l’aide de leur employeur. Les salariés peuvent effectuer des versements sur leur contrat selon des montants et des périodicités déterminés à l’avance (sans pouvoir excéder un quart de leur rémunération annuelle). De son côté, l’employeur peut abonder le plan des salariés sans dépasser un maximum fixé à 3 003,84 € en 2014.
Les sommes versées sur un PEE doivent être immobilisées pendant une période minimale de 5 ans. Toutefois, il est possible, avant l’expiration de cette période de 5 ans, de débloquer tout ou partie de ces sommes, mais uniquement dans certaines situations précisément définies par la loi, telles que notamment le mariage ou la conclusion d’un Pacs, la naissance ou l’adoption d’un enfant, un divorce ou une séparation, le décès, la cessation du contrat de travail, ou encore la création ou la reprise d’une entreprise.
La demande de déblocage anticipé devant être formulée dans les 6 mois qui suivent la survenance de l’événement (7 mois en cas de décès).
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