Plan Epargne Retraite (PER)


Plan Epargne Retraite (PER) has been created for the institutions who wish to help their employees establish funds in order to plan their retirement.

PER is underwritten by the institution for part or all of their employees


  • The plan may be in gourdes or in dollars
  • Minimum deposit balance to open the account: None
  • Cotisation: monthly on an agreed fixed date
  • Duration: illimited
  • Interest rate: based on market conditions.
  • Interest payment:  on a monthly basis
  • No withdrawal, unless closed at the request of company or institution


PER for company offers the employee together with his institution to progressively accumulate capital and enjoy the benefits upon his or her retirement.

  • The deposits made by the employee are tax deductible
  • The proposed retirement saving mechanism allows the institutions to strengthen their employee retention policy
  • The amount saved may be used as a guarantee to obtain a loan for the same amount
  • Obtain a better rates than a classic savings account

Required documents to open an account

In reference to circular 99-3 from BRH, the identification of a legal person relates to “the corporate name, the proof of legal constitution, the headquarters address, the identity of the shareholders and knowledge of the dispositions regulating the power to engage the legal person.”

  • Addresses of the company’s headquarters and branches ; as the case may be;
  • Telephone numbers, e-mail addresses, internet site ;
  • Name (s) and surname (s) of actual shareholders and beneficiaries, country of residence, percentage of the  shares held ;
  • Name (s) and surname (s), profession, addresses of the partners or mandatories, telephone numbers, e-mail addresses ;
  • Name (s) and surname (s) of the shareholders, category of the shares held (nominative or to the bearer), percentage of shares held (for the limited companies) ;
  • Name (s) and surname (s), profession of the mandatories and real beneficiaries, telephone numbers, e-mail addresses ;
  • Name (s) and surname (s) of the executives, founding members, board of directors’ members, owners (based on the legal structure : NGO, foundation, cooperatives, limited companies, commercial companies) ;
  • Name (s) and surname (s) profession, addresses, telephone numbers, e-mail of the mandatories.