Maître Nicolas BEZIAU

Avocat au barreau de Nantes

Compétences : Droit du travail et social, Droit de la sécurité sociale et de la protection sociale, Droit routier et de la circulation routière, Procédures collectives et entreprises en difficultés, Droit de la consommation, Procédure civile

Barreau : Nantes

Adresse : 10 allée des Tanneurs 44032 NANTES CEDEX 1

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Publié le 20/01/2021

Indemnité transactionnelle suite à rupture conventionnelle: quel régime social?

Article juridique - Droit du travail et social

Par Me Nicolas BEZIAU

Indemnité transactionnelle suite à rupture conventionnelle: quel régime social?

Un salarié obtient une rupture conventionnelle de son contrat de travail avec versement d’une indemnité supérieure l’indemnité minimale.

Puis il signe une transaction deux semaines après l’homologation de la rupture conventionnelle, au motif d’une contestation des conditions d’exécution du contrat de travail et la validité de sa rupture conventionnelle.

Cette indemnité transactionnelle doit-elle être assujetie aux cotisations sociales?

C'est le point tranché par la Cour de cassation le 22 octobre dernier.

Pour en savoir plus sur ce sujet: https://www.ipsofacto-avocats.com/indemnite-transactionnelle-suite-a-rupture-conventionnelle-quel-regime-social/