2023-08-04 05:01:56
It was created fifteen years ago to offer an alternative to resignations and dismissals that is more legally secure than the transactional dismissals practiced until then. The conventional break, which has met with growing success in France since its appearance, will cost more from 1is September to employers. Four weeks before the entry into force of the measure voted as part of the pension reform, however, there remains significant uncertainty about the first contractual terminations that will be affected.
To understand what is at stake, it is necessary to recall the social treatment of compensation paid in the event of an amicable separation. In the event of contractual termination, they are exempt from social security contributions up to twice the annual ceiling of Social Security (Pass), i.e. some 88,000 euros. The employer must pay a social package of 20% of the sums paid under this ceiling. If the employee is of legal retirement age or older, the sums received are, however, traditionally subject to social security contributions.
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