Maître Frédéric CHHUM

Avocat au barreau de Paris

Compétences : Droit du travail et social, Procédure d'appel, Droit pénal, Procédure civile

Barreau : Paris

Adresse : 34 RUE PETRELLE 75009 PARIS

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Publié le 30/06/2021

Salariés, cadres, cadres dirigeants - Licenciement, rupture conventionnelle : régime social et fiscal 2021 des indemnités de rupture par CHHUM AVOCATS (Paris, Nantes, Lille)

Article juridique - Droit du travail et social

Par Me Frédéric CHHUM

Salariés, cadres, cadres dirigeants - Licenciement, rupture conventionnelle : régime social et fiscal 2021 des indemnités de rupture par CHHUM AVOCATS (Paris, Nantes, Lille)

1.2) Indemnités versées dans le cadre d’un licenciement ou d’un départ volontaire en application d’un plan de sauvegarde de l’emploi.

a) Imposition sur le revenu (art. 80 duodecies, 1, 3° du Code général des impôts).

Les indemnités versées au salarié dans le cadre d’un PSE sont intégralement exonérées d’impôt sur le revenu, en ce compris non seulement les indemnités légales ou conventionnelles mais également toutes les indemnités et avantages octroyées dans le cadre du PSE.

b) Cotisations sociales (art. L242-1, II, 7° du Code de la sécurité sociale).

Les indemnités versées au salarié dans le cadre d’un PSE sont exonérées de cotisations sociales dans la limite de 2 fois le PASS - soit 82 272 euros en 2021.

Toutefois, lorsque les indemnités de rupture dépassent 10 fois le PASS - soit 411 360 euros en 2021 - elles sont soumises à cotisations sociales dès le premier euro.

Pour lire l’intégralité de la brève, cliquez sur le lien ci-dessous

https://www.village-justice.com/articles/salaries-licenciement-rupture-conventionnelle-regime-social-fiscal-2021-des,39408.html

Frédéric CHHUM avocat et membre du conseil de l’ordre des avocats de Paris (mandat 2019-2021)

Marilou OLLIVIER avocat

CHHUM AVOCATS (Paris, Nantes, Lille)

e-mail: chhum@chhum-avocats.com

www.chhum-avocats.fr

https://www.instagram.com/fredericchhum/?hl=fr

.Paris: 34 rue Petrelle 75009 Paris tel: 0142560300

.Nantes: 41, Quai de la Fosse 44000 Nantes tel: 0228442644

.Lille: 25, rue Gounod 59000 Lille tel: 0320135083