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 13/03/2018

Rupture conventionnelle collective (RCC) ou individuelle (RC) : quelles différences en termes de fiscalité et de régime social ?

Article juridique - Droit du travail et social

Par Me Frédéric CHHUM

Rupture conventionnelle collective (RCC) ou individuelle (RC) : quelles différences en termes de fiscalité et de régime social ?

1) La fiscalité : l’impôt sur le revenu des personnes physiques (IRPP)

1.1) La fiscalité de l’indemnité de rupture conventionnelle individuelle (RC)

Il faut distinguer selon que vous avez (ou non) atteint l’âge légal de départ à la retraite (62 ans pour les personnes nées à partir de 1955).

Si vous n’avez pas encore atteint l’âge légal de départ à la retraite

L’indemnité de rupture conventionnelle est exonérée d’impôt dans la limite du plus élevé des montants suivants :

Soit le montant de l’indemnité légale ou conventionnelle de licenciement ;
Soit 2 fois le montant de la rémunération annuelle brute perçue au cours de l’année civile précédant la rupture du contrat de travail ;
Soit 50 % du montant de l’indemnité versée. (C. gén. des impôts art. 80 duodecies, 1, 6°)

Dans les deux derniers cas, la fraction de l’indemnité qui excède 6 fois le plafond annuel de la sécurité sociale (238.392 euros en 2018) est soumise à impôt sur le revenu. (C. gén. des impôts art. 80 duodecies, 1, 6°)

Si vous avez l’âge légal de départ à la retraite

Vous perdez tout bénéfice du régime de faveur précité et l’indemnité de rupture conventionnelle est intégralement soumise à impôt sur le revenu. (C. gén. des impôts art. 80 duodecies, 1, 6°)

Pour lire la suite de la brève, cliquez sur le lien ci-dessous.

En savoir plus sur https://www.village-justice.com/articles/rupture-conventionnelle-individuelle-collective-quelles-differences-termes,27951.html#7KbO2joVxM7eCCkc.99

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