2023-08-05 11:46:09
As part of the pension reform, the social package that employers must pay in the event of conventional terminations will be generalized to 30% from September 1, regardless of the employee’s retirement situation.
Will the number of contractual terminations soon decline? Created fifteen years ago, this alternative to resignations and dismissals has experienced a resurgence since the end of the coronavirus pandemic to the point of crossing the bar of half a million cases in the year 2022. But contractual ruptures will experience a major change as of September 1, the date of the entry into force of the famous pension reform.
Indeed, the social lump sum that the employer must pay in the event of contractual termination will now amount to 30%, instead of 20%, of the sums paid to the employee within the limit of twice the annual social security ceiling (Pass ), i.e. approximately 88,000 euros. Below this ceiling, a distinction existed between employees who were of legal retirement age or over and whose sums received were subject to social security contributions and other employees whose indemnities paid were exempt from these contributions. From now on, this status vis-à-vis retirement no longer has an impact since the single social package of 30% will apply.
“Overall, conventional termination will cost companies more,” says to Echoes Alexandra Stocki, associate lawyer at Proskauer Rose Llp.
Concretely, the employer will no longer have any interest in favoring a conventional termination rather than a retirement since the social package provided for in the second case will therefore drop by 50 to 30% of the compensation paid. According to the daily, “the increase in the social package for conventional terminations should only have a marginal impact when the termination is at the initiative of the employer” but “it could, on the other hand, have an impact on those requested by the employees.”
Which conventional ruptures will be concerned?
The Official Social Security Bulletin must however specify which operative event will be retained for the change of regime. And for good reason, the conventional terminations signed by employee and employer after the end of July could already be concerned “given the mandatory approval deadlines” before taking effect, explains Alexandra Stocki.
The associate lawyer at Proskauer Rose Llp evokes three other possibilities of triggering event: “the ruptures approved from September 1, those for which the request for approval will have been filed or those which will have been signed between the employee and the company from this date.”
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