{"id":5128,"date":"2016-03-28T17:08:20","date_gmt":"2016-03-28T16:08:20","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5128"},"modified":"2016-03-23T11:07:59","modified_gmt":"2016-03-23T10:07:59","slug":"remaniement-des-regles-sociales-et-fiscales-liees-aux-indemnites-de-rupture-les-plus-elevees","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/03\/28\/remaniement-des-regles-sociales-et-fiscales-liees-aux-indemnites-de-rupture-les-plus-elevees\/","title":{"rendered":"Remaniement des r\u00e8gles sociales et fiscales li\u00e9es aux indemnit\u00e9s de rupture les plus \u00e9lev\u00e9es"},"content":{"rendered":"<p style=\"text-align: justify;\">Que ce soit pour les mandataires, les dirigeants ou les salari\u00e9s, le 1er janvier 2016 marque <strong>l\u2019assouplissement du r\u00e9gime social des indemnit\u00e9s de rupture,<\/strong> dites <strong>parachutes dor\u00e9s<\/strong>. En effet, la loi n\u00b02015-1702 du 21 d\u00e9cembre 2015 de financement de la s\u00e9curit\u00e9 sociale 2016 (LFSS 2016) et la loi n\u00b02015-1785 du 29 d\u00e9cembre 2015 de finances pour 2016 ont ajust\u00e9 les r\u00e8gles fiscales et sociales y aff\u00e9rentes.<\/p>\n<p style=\"text-align: justify;\">Selon ces dispositifs, dans les Soci\u00e9t\u00e9s Anonymes par exemple, on retrouve :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Le Pr\u00e9sident du conseil d\u2019administration ;<\/li>\n<li>Le Directeur g\u00e9n\u00e9ral ;<\/li>\n<li>L\u2019Administrateur provisoirement d\u00e9l\u00e9gu\u00e9 ;<\/li>\n<li>Les Membres du directoire ;<\/li>\n<li>Et tout administrateur ou membre du conseil de surveillance charg\u00e9 de fonctions sp\u00e9ciales ;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pour en savoir plus :\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000006302540&amp;cidTexte=LEGITEXT000006069577\" target=\"_blank\" rel=\"nofollow\">Code g\u00e9n\u00e9ral des imp\u00f4ts, article 80 ter<\/a><\/p>\n<p style=\"text-align: justify;\">Si jusqu\u2019au 31 d\u00e9cembre 2015, la cessation forc\u00e9e des fonctions, les indemnit\u00e9s vers\u00e9es \u00e9taient, en majorit\u00e9, exon\u00e9r\u00e9es de cotisation sociale et de CSG-CRDS, elles sont depuis le 1er janvier 2016, divis\u00e9es par deux. <strong>Les indemnit\u00e9s de cessation forc\u00e9e des fonctions<\/strong> sont dor\u00e9navant imposables sur leur fraction qui est au-del\u00e0 de la valeur concordant \u00e0 trois fois le plafond annuel de la s\u00e9curit\u00e9 sociale, soit 115 484 euros en 2016.<\/p>\n<p style=\"text-align: justify;\">Dans le cadre d\u2019une rupture d\u2019un contrat de travail, il n\u2019existe plus une limite de 10 plafonds annuels de s\u00e9curit\u00e9 sociale qui g\u00e9n\u00e9rait l\u2019assujettissement total \u00e0 cotisations et CSG-CRDS.<\/p>\n<p style=\"text-align: justify;\">Source : <a href=\"http:\/\/www.juritravail.com\/\" target=\"_blank\" rel=\"nofollow\">Juritravail<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Que ce soit pour les mandataires, les dirigeants ou les salari\u00e9s, le 1er janvier 2016 marque l\u2019assouplissement du r\u00e9gime social des indemnit\u00e9s de rupture, dites parachutes dor\u00e9s. En effet, la loi n\u00b02015-1702 du 21 d\u00e9cembre 2015 de financement de la s\u00e9curit\u00e9 sociale 2016 (LFSS 2016) et la loi n\u00b02015-1785 du 29 d\u00e9cembre 2015 de finances [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[5],"tags":[107,604],"class_list":["post-5128","post","type-post","status-publish","format-quote","hentry","category-droit-du-travail","tag-indemnite","tag-rupture","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Remaniement des r\u00e8gles sociales et fiscales li\u00e9es aux indemnit\u00e9s de rupture les plus \u00e9lev\u00e9es - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2016\/03\/28\/remaniement-des-regles-sociales-et-fiscales-liees-aux-indemnites-de-rupture-les-plus-elevees\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Remaniement des r\u00e8gles sociales et fiscales li\u00e9es aux indemnit\u00e9s de rupture les plus \u00e9lev\u00e9es - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Que ce soit pour les mandataires, les dirigeants ou les salari\u00e9s, le 1er janvier 2016 marque l\u2019assouplissement du r\u00e9gime social des indemnit\u00e9s de rupture, dites parachutes dor\u00e9s. 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