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 24/01/2018

French labour law: Collective Mutual Agreed Termination: a tax jackpot for employees! (Thanks Macron)

Article juridique - Droit du travail et social

Par Me Frédéric CHHUM

French labour law: Collective Mutual Agreed Termination: a tax jackpot for employees! (Thanks Macron)

Implemented by the ordinance n ° 2017-1387 of September 22nd, 2017 (articles L. 1237-17 to L. 1237-19-14 and articles D. 1237-4 and D.1237 -5 of the French Labour Code), is a completely new device that has not finished talking about him. (See our previous article)

A fundamental question for the employees that will be affected by these Collective Mutual Agreed Termination (CMAT) is the incame tax and social security rules that will be applicable to the sums received in this context.

It is the Finance Law for 2018 (law n ° 2017-1837 of December 30th, 2017), adopted on December 21st, 2017, which determines this regime which turns out to be particularly favourable since the taxation and the social charges are aligned on the applicable allowances paid in the context of an employment protection plan (ESP) (Plan de sauvegarde de l’emploi – PSE)

Thereby, the legislator has chosen to make the Collective Mutual Agreed Termination (RCC: Rupture Conventionnelle Collective) much more advantageous from a tax point of view than an individual Agreed Termination (Rupture conventionnelle individuelle).

To read all the article, please click on the link below.

https://www.village-justice.com/articles/rupture-conventionnelle-collective-rcc-mode-emploi-ord-2017-decrets-2017,26801.html

Frédéric CHHUM, Avocats à la Cour (Paris et Nantes)

. Paris : 4 rue Bayard 75008 Paris - Tel: 01 42 56 03 00 ou 01 42 89 24 48
. Nantes : 41, Quai de la Fosse 44000 Nantes - Tel: 02 28 44 26 44

e-mail : chhum@chhum-avocats.com

Blog : www.chhum-avocats.fr

http://twitter.com/#!/fchhum