Reduction by half of the termination indemnity exempted from social contributions

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.


Reminder :
2015 annual social security sealing: 38 040 €
Expected 2016 annual security sealing : 38 616 € (to be confirmed)

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