Mutual termination indemnity calculator
The specific indemnity cannot be lower than the statutory severance pay (1/4 of a month per year up to 10 years, 1/3 beyond), whatever the seniority; it is exempt from social security contributions up to two annual social security ceilings, with an employer levy on the exempt portion.
2026 rules — verified on September 4, 2026Free, no account
This content is part of the path: Ending an employment contract· Step 4 of 9· Next step: Retirement indemnity calculator
Your result
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Sources and assumptions
- legifrance.gouv.fr — LEGIARTI000035644692 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « 1° Un quart de mois de salaire par année d'ancienneté pour les années jusqu'à dix ans ; »
- legifrance.gouv.fr — LEGIARTI000035644692 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « 2° Un tiers de mois de salaire par année d'ancienneté pour les années à partir de dix ans. »
- service-public.gouv.fr — F987 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « 1/4 de mois de salaire par année d'ancienneté jusqu'à 10 ans »
- service-public.gouv.fr — F408 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « 2 fois le montant de la rémunération brute que vous avez perçue l'année précédant votre licenciement »
- service-public.gouv.fr — F408 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Moitié de l'indemnité de licenciement que vous avez perçue »
- service-public.gouv.fr — F31539 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « L'exonération est limitée à un maximum de 288 360 € »
- service-public.gouv.fr — F31539 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « dans la limite de 96 120 € »
- service-public.gouv.fr — F31539 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Si l'indemnité de rupture conventionnelle versée est supérieure à 480 600 €, elle est soumise à cotisations intégralement »
- service-public.gouv.fr — F31539 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « L'indemnité de rupture conventionnelle est soumise à une contribution patronale de 40 % sur la part de l'indemnité exonérée de cotisations sociales »
Calculation assumptions
- The floor is the STATUTORY severance pay of the French Labour Code. If your collective agreement provides a more favourable severance pay, enter its amount: the engine does not compute it.
- The reference salary is taken as entered: the engine does not compare the average of the last 12 months with the average of the last 3 months (annual or exceptional bonuses prorated). Choose the more favourable formula before entering it.
- If the gross annual remuneration of the year preceding the termination is not entered, the engine uses 12 times the reference salary to assess the income tax exemption limit (twice that remuneration).
- The calculation assumes the employee is NOT entitled to a pension from a mandatory statutory scheme on the day of termination. If they are, the indemnity is taxable from the first euro and its social regime differs: this case is not modelled.
- The CSG and CRDS due on the indemnity are not computed: only social security contributions and the employer levy are handled.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.