{"id":7920,"date":"2023-04-20T00:00:00","date_gmt":"2023-04-19T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reforme-des-retraites-2023-focus-sur-les-indemnites-de-mise-a-la-retraite-et-de-rupture-conventionnelle\/"},"modified":"2023-04-20T00:00:00","modified_gmt":"2023-04-19T22:00:00","slug":"reforme-des-retraites-2023-focus-sur-les-indemnites-de-mise-a-la-retraite-et-de-rupture-conventionnelle","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reforme-des-retraites-2023-focus-sur-les-indemnites-de-mise-a-la-retraite-et-de-rupture-conventionnelle\/","title":{"rendered":"R\u00e9forme des retraites 2023 : focus sur les indemnit\u00e9s de mise \u00e0 la retraite et de rupture conventionnelle"},"content":{"rendered":"<p>Entre autres mesures,&nbsp;la r\u00e9forme des retraites revisite les r\u00e8gles de calcul de la contribution patronale sp\u00e9cifique \u00e0 certaines ruptures de contrat&#8230; Quels sont les changements annonc\u00e9s ?<\/p>\n<h2>Concernant l&#8217;indemnit\u00e9 de mise \u00e0 la retraite&nbsp;<\/h2>\n<p>L&#8217;employeur mettant \u00e0 la retraite un salari\u00e9 devait s&#8217;acquitter d&#8217;une contribution patronale, calcul\u00e9e au taux de 50 % sur la base du montant total des indemnit\u00e9s de mise \u00e0 la retraite.<\/p>\n<p>D\u00e8s le 1er septembre 2023, le taux de cette contribution passe \u00e0 30 %. De m\u00eame, elle ne portera plus que sur la part exclue de l&#8217;assiette des cotisations de s\u00e9curit\u00e9 sociale.<\/p>\n<h2>Concernant l&#8217;indemnit\u00e9 de rupture conventionnelle<\/h2>\n<p>De m\u00eame, la r\u00e9forme des retraites vient harmoniser le r\u00e9gime social de l&#8217;indemnit\u00e9 de rupture conventionnelle homologu\u00e9e.<\/p>\n<p>Ainsi, que le salari\u00e9 soit ou non en droit de b\u00e9n\u00e9ficier d&#8217;une pension de retraite, l&#8217;indemnit\u00e9 vers\u00e9e sera soumise, \u00e0 compter du 1er septembre 2023, \u00e0 une contribution patronale sp\u00e9cifique, calcul\u00e9e au taux de 30 % sur la part exclue de l&#8217;assiette des cotisations de s\u00e9curit\u00e9 sociale.&nbsp;<\/p>\n<p>En outre, les cotisations et contributions sociales auxquelles est assujettie l&#8217;indemnit\u00e9 de rupture conventionnelle subissent \u00e9galement des changements.<\/p>\n<p>Il convient, dans ce cas, d&#8217;op\u00e9rer une distinction suivant que l&#8217;indemnit\u00e9 de rupture conventionnelle est vers\u00e9e \u00e0 un salari\u00e9 qui est ou non en droit de b\u00e9n\u00e9ficier d\u2019une pension de retraite d\u2019un r\u00e9gime l\u00e9galement obligatoire :&nbsp;<\/p>\n<ul>\n<li>lorsque le salari\u00e9 est en droit de b\u00e9n\u00e9ficier d&#8217;une pension de retraite :\n<ul>\n<li>pour les cotisations de s\u00e9curit\u00e9 sociale et la CSG\/CRDS : \u00e0 compter du 1er septembre 2023,&nbsp;l&#8217;indemnit\u00e9 est exon\u00e9r\u00e9e de cotisations de s\u00e9curit\u00e9 sociale et de CSG\/CRDS&nbsp;dans des limites pr\u00e9vues par la loi. Auparavant, elle \u00e9tait int\u00e9gralement soumise aux cotisations de s\u00e9curit\u00e9 sociale et \u00e0 la CSG\/CRDS ;&nbsp;&nbsp;<\/li>\n<li>pour le forfait social : il n&#8217;y a pas de changement.&nbsp;L&#8217;indemnit\u00e9 en est toujours exon\u00e9r\u00e9e ;&nbsp;<\/li>\n<\/ul>\n<\/li>\n<li>lorsque le salari\u00e9 ne peut pas pr\u00e9tendre \u00e0 une pension de retraite :\n<ul>\n<li>pour les cotisations de s\u00e9curit\u00e9 sociale et la CSG\/CRDS : le r\u00e9gime social ne change pas.&nbsp;L&#8217;indemnit\u00e9 reste exempt\u00e9e de ces cotisations et contributions,&nbsp;dans des limites pr\u00e9vues par la loi ;&nbsp;<\/li>\n<li>pour le forfait social : \u00e0 compter du 1er&nbsp;septembre 2023, l&#8217;indemnit\u00e9 est exempt\u00e9e de forfait social. Auparavant, elle \u00e9tait soumise au forfait social de 20 % pour sa part exclue de l&#8217;assiette des&nbsp;cotisations.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047445077\" rel=\"noopener\" target=\"_blank\">Loi n\u00b0 2023-270 du 14 avril 2023 de financement rectificative de la s\u00e9curit\u00e9 sociale pour 2023<\/a> (article 4)<\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047445125\" rel=\"noopener\" target=\"_blank\">D\u00e9cision du Conseil constitutionnel du 14 avril 2023, n\u00b0 2023-849 (DC)&nbsp;<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reforme-des-retraites-2023-focus-sur-les-indemnites-de-mise-a-la-retraite-et-de-rupture-conventionnelle\" target=\"_blank\" rel=\"noopener\">R\u00e9forme des retraites 2023 : focus sur les indemnit\u00e9s de mise \u00e0 la retraite et de rupture conventionnelle<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/indemnite.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entre autres mesures,&nbsp;la r\u00e9forme des retraites revisite les r\u00e8gles de calcul de la contribution patronale sp\u00e9cifique \u00e0 certaines ruptures de contrat&#8230; Quels sont les changements annonc\u00e9s ?<\/p>\n","protected":false},"author":0,"featured_media":7921,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-7920","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9forme des retraites 2023 : focus sur les indemnit\u00e9s de mise \u00e0 la retraite et de rupture conventionnelle - Cabinet Magar<\/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.cabinet-magar.fr\/actualites\/reforme-des-retraites-2023-focus-sur-les-indemnites-de-mise-a-la-retraite-et-de-rupture-conventionnelle\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme des retraites 2023 : focus sur les indemnit\u00e9s de mise \u00e0 la retraite et de rupture conventionnelle - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Entre autres mesures,&nbsp;la r\u00e9forme des retraites revisite les r\u00e8gles de calcul de la contribution patronale sp\u00e9cifique \u00e0 certaines ruptures de contrat... 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