20% "forfait social" levy on contractual termination payments
The 2013 Social Security Financing Act subjects the part of contractual termination (rupture conventionnelle) payments exempt from CSG to the forfait social, at a 20% rate paid by the employer. Until then, these payments bore no employer levy within the exemption ceilings. The measure applies to payments made from 1 January 2013.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
According to the National Assembly social affairs committee report, the impact assessment estimated the yield at €330 million, based on 250,000 approved contractual terminations in 2013. The forfait social was replaced on 1 September 2023 by a 30% employer contribution on these payments.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si Ă©chec CMP