Maître Pascale RAYROUX

Avocat au barreau de Paris

Compétences : Droit du travail et social

Barreau : Paris

Adresse : 2 AVENUE MARCEAU 75008 PARIS

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Publié le 15/09/2023

Rupture conventionnelle: Augmentation du Forfait Social de l'employeur

Article juridique - Droit du travail et social

Par Me Pascale RAYROUX

Rupture conventionnelle: Augmentation du Forfait Social de l'employeur

Dans le contexte de la réforme des retraites, le forfait social pour les employeurs passera à 30 % des sommes versées au salarié, quel que soit le statut de ce dernier concernant la retraite.

Il était de 20 % jusqu’à présent lorsque l’employé était en dessous de l’âge légal de la retraite, dans la limite de deux fois le plafond annuel de la Sécurité sociale.

LOI n° 2023-270 du 14 avril 2023 de financement rectificative de la sécurité sociale pour 2023