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FranceLégifrance

Sanofi restates group compulsory retirement plan from January 2026

Sanofi restates its group PERO from 1 January 2026: compulsory from one year's seniority, current employer-paid rates confirmed, annuity-only payout for compulsory rights.

By Taxxa AI OyPublished 9 November 2026

Payroll & Labour

The French Sanofi group companies restate their compulsory supplementary retirement plan (plan d'épargne retraite obligatoire, PERO)Legifrance in a text signed in Paris on 17 February 2026. The agreement takes effect on 1 January 2026.Legifrance It is concluded for an indefinite period. It replaces the 9 May 2007 defined-contribution top-up scheme (PERE « Santé-retraite »), now closed, and sits under the 22 May 2019 PACTE law and the 24 July 2019 ordinance.

The agreement applies to all staff of French companies more than 50% held by Sanofi.Legifrance French companies coming to be more than 50% held may join by filing a membership request. Each new membership is made by amendment. Membership is compulsory for every employee with one year's Sanofi seniority.Legifrance The employee cannot oppose deduction of their share.Legifrance Seniority counts temporary assignments totalling 240 effective days, maternity and adoption leave, work-accident suspensions, paid sick leave, disability periods, paid and family-event leave, and representation mandates.

Funding runs jointly throughout the contract, including paid suspensions, and stops when it ends. The employee share is withheld monthly, at most 12 months a year, from the anniversary month. The written rate table sets, on the monthly social-security ceiling, 2,26% split into 1,81% employer and 0,45% employeeLegifrance.Legifrance On pay between 0 and 8 ceilings (T1 and T2), the rate is 0,17%.Legifrance The employer share is 0,17%. There is no employee share. Unilateral employer decisions changed the rates on 1 January 2025. Payroll has applied the unilateral rates since that date. For information, the rates are: on the ceiling, 2,56%Legifrance. The employer share is 2,56%. The employee share is 0. On pay up to 8 ceilings, the rate stays 0,17% employer-paid.Legifrance The 2,26% ceiling rate is reduced where applicable by the 0,15% health solidarity fund levy, which has been called at 0% since 2019.

During suspensions, contributions continue on 100% of reconstructed last gross working pay. This covers paid suspensions, co-funded top-up benefits, employer-paid replacement income, and unpaid medical or non-medical leave. Contributions go to the insurer each calendar quarter. For suspended staff the company advances the employee share and calls it back.

Employees may also make voluntary payments, deductible or not from income tax at their choice, and transfer in rights from other plans. PERE rights move to the matching PERO compartments with no fees. The 2024 collective transfer moved Article 83 balances of staff present on 1 January 2024 into the PERO, processed on 9 February 2024. Investment offers a euro fund with guaranteed capital. Horizon piloting is invested mainly in collective investment schemes. The grid holds at least 10% of PEA-PME-eligible securities. An alternative allocation allows acquiring solidarity securities. At least one labelled fund or feeder of a labelled fund is offered. Without a stated choice, payments go to the « équilibré horizon retraite » grid. The choice can change yearly.

At retirement, compulsory-origin rights pay out only as a life annuity.Legifrance A lump sum is available only if the annuity would fall below 1 320 euros a year.Legifrance Voluntary-origin rights can be taken as capital at the employee's request.Legifrance Options include reversible pensions from 50% to 100% to a surviving spouse and qualifying former spouses. Early release follows the statutory cases, including disability, death of the spouse or partner, and overindebtedness. Leavers keep vested rights. A joint commission meets twice a year. The insurer is re-tendered at least every five years.

Legal basis: Accord collectif Sanofi du 17 février 2026 instituant un PERO, applicable from 1 January 2026, read with Code monétaire et financier articles L.224-23, L.224-25 and L.224-40 and Code de la sécurité sociale articles L.911-1, R.242-1-1 and L.912-2.

Enrol every employee reaching one year's Sanofi seniority in the PERO and apply the post-1-January-2025 employer-paid rates in payroll.

Sources

ACCORD COLLECTIF INSTITUANT UN PLAN D’EPARGNE RETRAITE OBLIGATOIRE (PERO)