1. The assimilated termination benefits taxable duodecies Article 80 of General Code of Taxes Tax s

1. The assimilated termination benefits taxable duodecies Article 80 of General Code of Taxes Tax salaries establishes attheraces the principle that any indemnity paid during the breach of contract work is a taxable remuneration. Are thus subject to impt income: the compensatory indemnity of prior notice, the compensatory indemnity of paid leave, the non-compete indemnity, reminders wages can be verss during the breach of contract; the indemnity termination pay after an employment contract duredtermine (ie art trav L. 1243-8..) the indemnity end of mission pays temporary attheraces salari after one (ie trav. art. L. 125132) Mission
2. Exonration dismissal of termination benefits under certain conditions ducodecies The same Article 80 of General Tax Code accuracy of a second-time termination benefits exonrs imp ts: - the termination benefits and damages and interests agreements attheraces by the judge (fixed indemnity conciliation, damages and interests for dismissal without cause r and it srieuse, indemnity for dismissal irrgulier), - the termination benefits verses in the context of a plan to safeguard employment attheraces (social) . This concerns both the termination benefits of dismissal as voluntary termination benefits of departure. These termination benefits attheraces are Exempt from income impt unlimited amount (CGI art. Duodecies 80, 1, 1 modified). Transactional indemnity is impt exonre of income that height most lev amounts: - the LGAL or conventional minimum amount of the indemnity for termination - 2 times the gross annual remuneration of civil salari the year that precedes the termination of employment within 6 times the annual social security ceiling (PASS) or 222,192 verses for termination benefits in 2013 - 50% of the lump sum is the indemnity for termination and indemnity transaction within 222 ms 192 verses for termination benefits in 2013. The indemnity conventional rupture exonre under the same conditions if the salari is not entitled to a bnficier the pension regime LGAL retirement. The indemnity conventional perue out by salari bnficier entitled to a retirement pension is subject intgralement the impt income, social contributions and that CSG and CRDS (without trim allowance). The right to liquidate a pension means that pours through the basic retirement plans, whether or not full rate. It is not, however, ignored the rights acquired auprs of retirement plans complmentaire mandatory (circ. DSS/DGPD/SD/5B/2009/210 July 10, 2009). This condition apprcie the effective date of termination of employment. 3 termination benefits of voluntary departure departure retired retired. As part of a plan to safeguard employment, voluntary termination benefits are retirement departure exonr es of impt income. Outside a backup plan of employment, the indemnity is subject to rupture the impt income, contributions, CSG and CRDS (without abatement base). Last retirement by employer: The indemnity implementation retirement exonre of impt income attheraces Height of the amount attheraces between lev (CGI art duodecies 80, 1. 4): either the LGAL minimum amount of the indemnity implementation retirement or the PRVU by sectoral collective agreement, by professional or interprofessional agreement, without limitation amount; -Or 50% of the amount paid or 2 times the gross annual remuneration perue by salari attheraces during calendar year prcdant the termination of his employment contract, the fraction exonre for these last 2 CRITERIA do so may excder 5 times the amount of the annual social attheraces security ceiling attheraces in effect on the date of payment of the indemnity (ie 185,160 attheraces 2013). attheraces By Me ASCHER
National attheraces Collective Agreement for services the person is tense dsormais Incorrect application attheraces of the collective agreement, the employer that this is conventional toast Out: with the procedure and its risks. The premium for overtime may be the rope that hangs you post DISSIMUL work! Requirement of security rsultat: attheraces pse on the employer the burden of proof
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