
France. French Employment Law – Rupture conventionnelle : compliance of the social and tax system with the allowances paid to employees aged 62 eligible for a retirement pension (c. cass. June 13rd, 2019)
Par Frédéric CHHUM le 04/07/2019
The articles L 242-1 of the CSS and 80 duodecies of the CGI, reserve the exemption, partly of their amount, of social contributions and income tax of the indemnities paid on the occasion of the conventional break of the contract of work In the event that the employee is not entitled to a retirement pension from a legally compulsory scheme, they are based on ... Lire la suite >