{"id":4580,"date":"2023-06-12T12:13:13","date_gmt":"2023-06-12T11:13:13","guid":{"rendered":"http:\/\/foastek.fr\/?p=4580"},"modified":"2023-06-12T12:13:15","modified_gmt":"2023-06-12T11:13:15","slug":"rupture-conventionnelle-nouvelles-regles-au-1er-septembre-2023","status":"publish","type":"post","link":"https:\/\/foastek.fr\/?p=4580","title":{"rendered":"Rupture conventionnelle : nouvelles r\u00e8gles au 1er septembre 2023"},"content":{"rendered":"\n<p>Cr\u00e9\u00e9e en 2008, la rupture conventionnelle b\u00e9n\u00e9ficie de deux r\u00e9gimes sociaux diff\u00e9rents selon que le salari\u00e9 peut b\u00e9n\u00e9ficier d\u2019une pension de retraite ou non.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si le salari\u00e9 n\u2019a pas encore atteint l\u2019\u00e2ge de la retraite, l\u2019indemnit\u00e9 de rupture conventionnelle est assujettie aux cotisations sociales, \u00e0 la CSG\/CRDS ainsi qu\u2019\u00e0 un forfait social de 20% pris en charge par l\u2019employeur (pour la part exon\u00e9r\u00e9e de cotisations).<\/li>\n\n\n\n<li>Si le salari\u00e9 peut pr\u00e9tendre \u00e0 une retraite, \u00e0 taux plein ou non, l\u2019indemnit\u00e9 est enti\u00e8rement soumise aux cotisations sociales, \u00e0 la CSG et CRDS mais n\u2019est pas assujettie au forfait social de 20%.<\/li>\n<\/ul>\n\n\n\n<p>A partir du 1er septembre 2023, le forfait social de 20% est supprim\u00e9 ! Toutes les indemnit\u00e9s seront soumises \u00e0 une contribution patronale unique de 30% et assujetties \u00e0 la CSG et CRDS selon les m\u00eames modalit\u00e9s. Par ailleurs, la contribution patronale vers\u00e9e par l\u2019employeur \u00e0 la CNAV lors d\u2019une mise en retraite d\u2019un salari\u00e9 passera de 50% \u00e0 30%.<\/p>\n\n\n\n<p>En clair, le co\u00fbt entre une rupture conventionnelle et une mise en retraite sera d\u00e9sormais \u00e9quivalent pour l\u2019employeur : 30% de contribution patronale.<\/p>\n\n\n\n<p>A la suite de cette harmonisation sociale et fiscale, la rupture conventionnelle co\u00fbtera plus cher \u00e0 l\u2019employeur. D\u2019autant que le forfait social de 20% concernait la majorit\u00e9 des cas de rupture conventionnelle\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Cr\u00e9\u00e9e en 2008, la rupture conventionnelle b\u00e9n\u00e9ficie de deux r\u00e9gimes sociaux diff\u00e9rents selon que le salari\u00e9 peut b\u00e9n\u00e9ficier d\u2019une pension de retraite ou non. A <a class=\"mh-excerpt-more\" href=\"https:\/\/foastek.fr\/?p=4580\" title=\"Rupture conventionnelle : nouvelles r\u00e8gles au 1er septembre 2023\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":4581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"h5ap_radio_sources":[],"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[2,10],"tags":[31],"class_list":["post-4580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accueil","category-vos-droits","tag-rupture-conventionnelle"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/foastek.fr\/wp-content\/uploads\/2023\/06\/Capture-decran-le-2020-08-04-a-12.32.02.png?fit=810%2C536&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p77E1E-1bS","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/posts\/4580","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4580"}],"version-history":[{"count":1,"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/posts\/4580\/revisions"}],"predecessor-version":[{"id":4582,"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/posts\/4580\/revisions\/4582"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/media\/4581"}],"wp:attachment":[{"href":"https:\/\/foastek.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}