Maître Jean-Luc BRAUNSCHWEIG-KLEIN

Avocat au barreau d'Avignon

Compétences : Droit du travail, Droit de la sécurité sociale et de la protection sociale, Droit pénal

Barreau : Avignon

Adresse : 34 RUE BANASTERIE 84000 AVIGNON

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Publié le 12/09/2026

Les indemnités de rupture bientôt taxées ?

Article juridique - Droit du travail

Par Me Jean-Luc BRAUNSCHWEIG-KLEIN

Les indemnités de rupture bientôt taxées ?

Le régime d’exonération fiscale et sociale sur les indemnités versées en cas de licenciement, de rupture conventionnelle ou de mise à la retraite pourrait être remis en question. Un pactole versé de 9 milliards d’euros (chiffres 2024) dont les plafonds d’exemption, fixés très haut, bénéficient à une minorité de salariés.

Un premier coup de rabot sur la durée d’indemnisation des ruptures conventionnelles

Depuis le 1er septembre 2026, la durée maximale de l’indemnisation chômage suite à une rupture conventionnelle est passée à 15 mois pour les moins de 55 ans et à 20,5 mois pour les plus de 55 ans.

Un deuxième coup de rabot sur les indemnités de rupture de CDI ?

Le projet de réforme concerne les indemnités de fin de CDI, à la suite d’un licenciement, d’une rupture conventionnelle ou d’une mise à la retraite.

Il prévoit d’unifier les plafonds d’exonération de cotisations et contributions sociales à un Plafond Annuel de la Sécurité Sociale (1 PASS = 48 060 € pour l'année 2026), au-lieu de deux actuellement (2 PASS = 96 120 € pour l'année 2026), et ceci pour une douzaine de cas de rupture du contrat de travail, idem pour l’imposition sur le revenu (1 PASS au-lieu de 10 PASS).

Objectif : récupérer 440 millions d’euros en 2027.

Une réforme qui ne concernerait qu’une minorité des salariés

10% des salariés concernés par la distribution des indemnités de rupture perçoivent près de 79 % des montants versés et 95% des salariés qui ont rompu leur CDI perçoivent une indemnité inférieure à 1 PASS. Les 5% restant, directement concernés par le projet de réforme et qui perçoivent 54% des montants versés, représentent 40.000 personnes par an.

Les travailleurs vont-ils descendre dans la rue pour défendre cet avantage acquis ?

Rien n’est moins sûr…

Maître Jean-Luc Braunschweig-Klein, avocat en droit du travail à Avignon, vous conseille et vous accompagne dans la récupération des sommes qui vous sont dues et vous accompagne dans l’optimisation fiscale et sociale de vos indemnités de rupture du contrat de travail.

Contacter le cabinet