{"id":30821,"date":"2021-02-04T08:30:12","date_gmt":"2021-02-04T07:30:12","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=30821"},"modified":"2025-07-18T15:33:40","modified_gmt":"2025-07-18T13:33:40","slug":"regime-fiscal-et-social-des-indemnites-de-rupture","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/regime-fiscal-et-social-des-indemnites-de-rupture\/","title":{"rendered":"R\u00e9gime fiscal et social des indemnit\u00e9s de rupture"},"content":{"rendered":"<p>Lorsque l\u2019entreprise rompt le contrat de travail d\u2019un salari\u00e9, celui-ci per\u00e7oit une indemnit\u00e9 de rupture. Le r\u00e9gime fiscal et social des indemnit\u00e9s de rupture d\u00e9pend de la forme de la rupture, et du montant des indemnit\u00e9s. Celles-ci supportent ou non l\u2019imp\u00f4t sur le revenu, les charges sociales, la CSG\/CRDS et le forfait social.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, d\u00e9taille dans cet article le r\u00e9gime fiscal et social des indemnit\u00e9s de rupture.<\/p>\n<h2><strong>Les indemnit\u00e9s de licenciement <\/strong><\/h2>\n<p>(Attention, le\u00a0r\u00e9gime fiscal et social des indemnit\u00e9s de rupture n\u2019est pas le m\u00eame dans le cadre d\u2019un PSE).<\/p>\n<ul>\n<li><strong>Imp\u00f4t sur le revenu<\/strong><\/li>\n<\/ul>\n<p>Exon\u00e9ration d\u2019imp\u00f4t sur le revenu \u00e0 hauteur du montant le plus \u00e9lev\u00e9 entre :<\/p>\n<p>&#8211; le montant de l\u2019indemnit\u00e9 l\u00e9gale (ILL) ou conventionnelle,<br \/>\n&#8211; 50% de l\u2019indemnit\u00e9 vers\u00e9e (limit\u00e9e \u00e0 6 PASS),<br \/>\n&#8211; 2 fois la r\u00e9mun\u00e9ration brute annuelle (limit\u00e9e \u00e0 6 PASS).<\/p>\n<ul>\n<li><strong>Cotisations sociales<\/strong><\/li>\n<\/ul>\n<p>Exon\u00e9ration de cotisations sociales pour la fraction de l\u2019indemnit\u00e9 non imposable \u00e0 hauteur du plus faible montant entre :<\/p>\n<p>&#8211; le montant exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu,<br \/>\n&#8211; 2 fois le montant du PASS.<\/p>\n<ul>\n<li><strong>CSG et CRDS<\/strong><\/li>\n<\/ul>\n<p>Exon\u00e9ration de CSG\/CRDS \u00e0 hauteur du plus faible montant entre :<\/p>\n<p>&#8211; le montant de l\u2019indemnit\u00e9 l\u00e9gale (ILL) ou conventionnelle,<br \/>\n&#8211; le montant exon\u00e9r\u00e9 de cotisations sociales.<\/p>\n<ul>\n<li><strong>Forfait social<\/strong><\/li>\n<\/ul>\n<p>Pas d\u2019assujettissement au forfait social.<\/p>\n<h2><strong>Exemple<\/strong><\/h2>\n<p>Un salari\u00e9 de 8 ans d\u2019anciennet\u00e9 est licenci\u00e9. Il a touch\u00e9 un salaire brut de 48 000 \u20ac l\u2019ann\u00e9e pr\u00e9c\u00e9dant son licenciement. Il per\u00e7oit une indemnit\u00e9 de licenciement de 15 000 \u20ac. (l\u2019ILL serait de 10 000 \u20ac).<\/p>\n<p><strong>IRPP<\/strong> : l&rsquo;indemnit\u00e9 (15 000\u20ac) est inf\u00e9rieure \u00e0 deux fois la r\u00e9mun\u00e9ration annuelle brute du salari\u00e9. Elle est donc totalement exon\u00e9r\u00e9e d\u2019IR.<\/p>\n<p><strong>Cotisations sociales<\/strong> : l&rsquo;indemnit\u00e9 est inf\u00e9rieure \u00e0 2 PASS (2 x 41 136 \u20ac). Elle est donc exon\u00e9r\u00e9e de cotisations sociales sur le montant exon\u00e9r\u00e9 d\u2019IR, c\u2019est \u00e0 dire la totalit\u00e9 des 15 000 euros que le salari\u00e9 a touch\u00e9s.<\/p>\n<p><strong>CSG\/CRDS : <\/strong>ces cotisations se calculent sur la diff\u00e9rence entre ce que le salari\u00e9 a touch\u00e9 (15 000 \u20ac) et le montant de son ILL (10 000 \u20ac), ce qui repr\u00e9sente 5 000 \u20ac.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-30823\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/image2-1.png\" alt=\"\" width=\"700\" height=\"214\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/image2-1.png 627w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/image2-1-300x92.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h2><strong>Les indemnit\u00e9s vers\u00e9es \u00e0 l\u2019occasion d\u2019une rupture conventionnelle individuelle<\/strong><\/h2>\n<ul>\n<li><strong>Imp\u00f4t sur le revenu<\/strong><\/li>\n<\/ul>\n<p>Exon\u00e9ration d\u2019imp\u00f4t sur le revenu \u00e0 hauteur du montant le plus \u00e9lev\u00e9 entre :<\/p>\n<p>&#8211; le montant de l\u2019indemnit\u00e9 l\u00e9gale ou conventionnelle,<br \/>\n&#8211; 50% de l\u2019indemnit\u00e9 vers\u00e9e (limit\u00e9e \u00e0 6 PASS),<br \/>\n&#8211; 2 fois la r\u00e9mun\u00e9ration brute annuelle (limit\u00e9e \u00e0 6 PASS).<\/p>\n<ul>\n<li><strong>Cotisations sociales<\/strong><\/li>\n<\/ul>\n<p>Exon\u00e9ration de cotisations sociales pour la fraction de l\u2019indemnit\u00e9 non imposable \u00e0 hauteur du plus faible montant entre :<\/p>\n<p>&#8211; le montant exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu,<br \/>\n&#8211; 2 fois le montant du PASS.<\/p>\n<ul>\n<li><strong>CSG et CRDS<\/strong><\/li>\n<\/ul>\n<p>Exon\u00e9ration de CSG\/CRDS \u00e0 hauteur du plus faible montant entre :<\/p>\n<p>&#8211; le montant de l\u2019indemnit\u00e9 l\u00e9gale ou conventionnelle,<br \/>\n&#8211; le montant exon\u00e9r\u00e9 de cotisations sociales.<\/p>\n<ul>\n<li><strong>Forfait social<\/strong><\/li>\n<\/ul>\n<p>Assujettissement au forfait social de la fraction de l\u2019indemnit\u00e9 de rupture conventionnelle comprise entre le 1er euro et 2 PASS.<\/p>\n<ul>\n<li><strong>Exemple<\/strong><\/li>\n<\/ul>\n<p>Un salari\u00e9 de 3 ans d\u2019anciennet\u00e9 n\u00e9gocie une rupture conventionnelle avec son entreprise. Pay\u00e9 1 800 \u20ac bruts par mois, l\u2019entreprise lui verse une indemnit\u00e9 de 7 000 \u20ac. (alors que le montant de son ILL serait de 1 350\u20ac).<\/p>\n<p><strong>IRPP<\/strong> : l&rsquo;indemnit\u00e9 (7 000\u20ac) est inf\u00e9rieure \u00e0 deux fois la r\u00e9mun\u00e9ration annuelle brute. Elle est totalement exon\u00e9r\u00e9e d\u2019IR.<\/p>\n<p><strong>Cotisations sociales<\/strong> : l&rsquo;indemnit\u00e9 \u00e9tant inf\u00e9rieure \u00e0 2 PASS (2 x 41 136 \u20ac), elle est totalement exon\u00e9r\u00e9e de cotisations sociales.<\/p>\n<p><strong>CSG\/CRDS : <\/strong>les cotisations doivent se calculer sur (7 000 &#8211; 1 350) = 5 650 \u20ac<\/p>\n<p><strong>Forfait social : <\/strong>l\u2019indemnit\u00e9 est totalement assujettie au forfait social.<\/p>\n<h2><strong><img decoding=\"async\" class=\"aligncenter wp-image-30824\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/image1-1.png\" alt=\"\" width=\"700\" height=\"188\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/image1-1.png 627w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/image1-1-300x80.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><br \/>\nL\u2019indemnit\u00e9 transactionnelle<\/strong><\/h2>\n<p>En principe, il y a exon\u00e9ration des cotisations de S\u00e9curit\u00e9 sociale sur\u00a0 l\u2019indemnit\u00e9 transactionnelle lorsqu\u2019elle a pour objet de r\u00e9parer le pr\u00e9judice n\u00e9 de la perte de l\u2019emploi ou des circonstances de la rupture. Par contre, les montants qui ont la nature d\u2019une r\u00e9mun\u00e9ration sont, quant \u00e0 eux, assujettis.<\/p>\n<ul>\n<li><strong>Imp\u00f4t sur le revenu<\/strong><\/li>\n<\/ul>\n<p>Exon\u00e9ration d\u2019imp\u00f4t sur le revenu \u00e0 hauteur du montant le plus \u00e9lev\u00e9 entre :<\/p>\n<p>&#8211; le montant de l\u2019indemnit\u00e9 l\u00e9gale ou conventionnelle,<br \/>\n&#8211; 50% de l\u2019indemnit\u00e9 vers\u00e9e (limit\u00e9e \u00e0 6 PASS),<br \/>\n&#8211; 2 fois la r\u00e9mun\u00e9ration brute annuelle (limit\u00e9e \u00e0 6 PASS).<\/p>\n<ul>\n<li><strong>Cotisations sociales<\/strong><\/li>\n<\/ul>\n<p>Si l\u2019indemnit\u00e9 est sup\u00e9rieure \u00e0 10 PASS, elle est assujettie en totalit\u00e9.<\/p>\n<ul>\n<li><strong>CSG et CRDS<\/strong><\/li>\n<\/ul>\n<p>Si l\u2019indemnit\u00e9 est sup\u00e9rieure \u00e0 10 PASS, elle est assujettie en totalit\u00e9.<\/p>\n<ul>\n<li><strong>Forfait social<\/strong><\/li>\n<\/ul>\n<p>Pas d\u2019assujettissement au Forfait social.<\/p>\n<h2><strong>Exemple 1<\/strong><\/h2>\n<p>Un salari\u00e9 de 17 ans d\u2019anciennet\u00e9, licenci\u00e9 en 2020, touchait 9000 euros bruts mensuels. Il per\u00e7oit son ILL de 43 500 euros, qu\u2019il conteste. L\u2019employeur et le salari\u00e9 n\u00e9gocient alors un accord transactionnel, moyennant le versement d\u2019une indemnit\u00e9 de 380.000 euros. (Le salari\u00e9 aura donc touch\u00e9 un total de 423 500 \u20ac).<\/p>\n<h4><strong>Imp\u00f4t sur le revenu<\/strong><\/h4>\n<p>Le total per\u00e7u par le salari\u00e9 est de 423 500 \u20ac.<\/p>\n<p>Exon\u00e9ration d\u2019imp\u00f4t sur le revenu \u00e0 hauteur du montant le plus \u00e9lev\u00e9 entre :<\/p>\n<ul>\n<li>le montant de l\u2019indemnit\u00e9 l\u00e9gale ou conventionnelle (43 500 \u20ac)<\/li>\n<li>50% de l\u2019indemnit\u00e9 vers\u00e9e (limit\u00e9e \u00e0 6 PASS)<\/li>\n<li>2 fois la r\u00e9mun\u00e9ration brute annuelle (limit\u00e9e \u00e0 6 PASS) = 216 000 \u20ac<\/li>\n<\/ul>\n<p>L&rsquo;exon\u00e9ration d\u2019IR porte donc sur 216 000 \u20ac. Le salari\u00e9 payera l\u2019IR sur le reste (207 500 \u20ac).<\/p>\n<p><strong>Cotisations sociales<\/strong> : l&rsquo;indemnit\u00e9 \u00e9tant sup\u00e9rieure \u00e0 10 PASS (411 360 \u20ac). Elle est donc totalement assujettie aux cotisations sociales.<\/p>\n<p><strong>CSG\/CRDS :<\/strong> l&rsquo;indemnit\u00e9 est sup\u00e9rieure \u00e0 10 PASS (411 360 \u20ac). Elle est donc totalement assujettie \u00e0 la CSG\/CRDS.<\/p>\n<h2><strong>Exemple 2<\/strong><\/h2>\n<p>Un salari\u00e9 de 10 ans d\u2019anciennet\u00e9 touchait 2 000 euros bruts mensuels avant son licenciement. Il per\u00e7oit son ILL de 5 000 euros, qu\u2019il conteste par la suite. L\u2019employeur et le salari\u00e9 n\u00e9gocient alors un accord transactionnel, moyennant le versement d\u2019une indemnit\u00e9 transactionnelle de 60.000 euros. (Le salari\u00e9 aura donc touch\u00e9 un total de 65 000 \u20ac).<\/p>\n<h4><strong>Imp\u00f4t sur le revenu<\/strong><\/h4>\n<p>Le total per\u00e7u par le salari\u00e9 est de 65 000 \u20ac<\/p>\n<p>Exon\u00e9ration d\u2019imp\u00f4t sur le revenu \u00e0 hauteur du montant le plus \u00e9lev\u00e9 entre :<\/p>\n<ul>\n<li>le montant de l\u2019indemnit\u00e9 l\u00e9gale ou conventionnelle (5 000 \u20ac),<\/li>\n<li>50% de l\u2019indemnit\u00e9 vers\u00e9e (limit\u00e9e \u00e0 6 PASS) = 32 500 \u20ac,<\/li>\n<li>2 fois la r\u00e9mun\u00e9ration brute annuelle (limit\u00e9e \u00e0 6 PASS) = 48 000 \u20ac.<\/li>\n<\/ul>\n<p>L&rsquo;exon\u00e9ration d\u2019IR porte sur 48 000 \u20ac, et l&rsquo;assujettissement \u00e0 l\u2019IR sur 17 000 \u20ac.<\/p>\n<p><strong>Cotisations sociales<\/strong> : l&rsquo;indemnit\u00e9 est inf\u00e9rieure \u00e0 10 PASS (411 360 \u20ac). Elle ne supporte donc aucune cotisations sociales.<\/p>\n<p><strong>CSG\/CRDS : <\/strong>l&rsquo;indemnit\u00e9 est inf\u00e9rieure \u00e0 10 PASS (411 360 \u20ac). Elle est donc totalement exon\u00e9r\u00e9e de la CSG\/CRDS.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<div class=\"encadre-style\"><\/p>\n<p>Attention, il existe un d\u00e9lai de carence incompressible de 7 jours calendaires avant que le salari\u00e9 licenci\u00e9 ne per\u00e7oive ses allocations ch\u00f4mage.<\/p>\n<p>\u00c0 celui-ci s\u2019ajoute le d\u00e9lai de carence correspondant aux cong\u00e9s pay\u00e9s dus au salari\u00e9.<\/p>\n<p>Et se rajoute enfin un d\u00e9lai de carence li\u00e9 aux indemnit\u00e9s de rupture n\u00e9goci\u00e9es avec l\u2019employeur. (lorsque celles-ci d\u00e9passent les montants minimums fix\u00e9s par la loi). Voir notre article Incidence de la nouvelle carence P\u00f4le emploi sur la cr\u00e9ation d\u2019entreprise.<\/p>\n<p>En tout \u00e9tat de cause, <strong>le d\u00e9lai de carence total ne peut pas d\u00e9passer 150 jours.<\/strong> Et il est de 75 jours en cas de licenciement \u00e9conomique. <\/div>\n<p>Cet article sur le r\u00e9gime fiscal et social des indemnit\u00e9s de rupture vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-rupture-conventionnelle-collective\/\">La rupture conventionnelle collective<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-rupture-conventionnelle-coute-plus-cher\/\" target=\"_self\" rel=\"noopener\">La rupture conventionnelle co\u00fbte plus cher<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comment-sont-imposees-les-indemnites-de-depart-a-la-retraite\/\">Le calcul des indemnit\u00e9s de d\u00e9part \u00e0 la retraite<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-rupture-conventionnelle\/\">Rupture conventionnelle : d\u00e9finition, convention et indemnisation<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque l\u2019entreprise rompt le contrat de travail d\u2019un salari\u00e9, celui-ci per\u00e7oit une indemnit\u00e9 de rupture. Le r\u00e9gime fiscal et social des indemnit\u00e9s de rupture d\u00e9pend de la forme de la rupture, et du montant des indemnit\u00e9s. Celles-ci supportent ou non&#8230;<\/p>\n","protected":false},"author":1,"featured_media":30827,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-30821","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9gime fiscal et social des indemnit\u00e9s de rupture | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime fiscal et social des indemnit\u00e9s de rupture d\u00e9pend de la forme de la rupture, mais aussi du montant des indemnit\u00e9s.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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