
French labour law - Prud’hommes – Fixed-sum conciliation indemnity: exclusion from the social security contribution base up to a limit of 2 PASS (Cass soc, Sept. 3, 2026, 24-11.310) salariés, cadres, cadres dirigeants
Par Frédéric CHHUM le 18/10/2026
When a dispute is settled via an agreement reached before the conciliation bureau of an employment tribunal (*conseil de prud’hommes*), the fixed-sum indemnity paid to the employee—pursuant to Article L1235-1 of the French Labor Code—is subject to the specific social security treatment applicable to such an indemnity. Consequently, it is ... Lire la suite >








