The “sommes isolées” are exceptional gross amounts paid to the employee and due to the termination of his employment contract.
The retirement contributions paid on these gross amounts were distinct from the normal retirement contributions.
As of the 1st of January this will no longer be the case.
Exemple of “sommes isolées” :
Indemnity for unpaid vacation | indemnity for unpaid RTT | Termination indemnity subject to social contributions | Definite term contract indemnity | Indemnity for non-concurrence clause …
Part of the termination indemnity is exempted from social contributions and CSG/CRDS contributions. However, when a termination indemnity exceeds 10 times the annual social security sealing it is fully subject to social contributions.
This may change in 2016 as the parliament modified the 2016 finance law to have this exemption limit reduced to 5 time the annual social security sealing.
2015 annual social security sealing: 38 040 €
Expected 2016 annual security sealing : 38 616 € (to be confirmed)
In 2014 the vote of the law “Hamon” created the possibility for the judge to condemned a company (or an individual) employing undeclared workers to be publically black listed on ministry of labour official web site. The penalty can last for a period up to 2 years.
The application decree has been published and law will come into effect on the 24th of October 2015.
On the 6th of October, a court judgment confirmed that an employee can renounce to the additional vacation days he acquired by splitting the use of his vacation.
Additional vacation days are acquired when an employee takes more than 3 days of vacation outside of the vacation period from 1st of May to 31st of October.
In this case, the employer allowed the employees to use vacation days for personal convenience outside of the legal vacation period only if the employees renounced in writing to the supplementary vacation days.
This policy has been approved by the court.