Quel est le régime social de l’indemnité transactionnelle en 2024 ? LégiSocial

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Quel est le régime social de l’indemnité transactionnelle en 2024 ?

Fiche pratique

Paie Indemnités rupture

Les arrêts de la Cour de cassation, et les publications des services de l’URSSAF nous permettant de vous proposer le régime social de l’indemnité transactionnelle dans la présente fiche pratique, selon les conditions en vigueur en 2024.

Rédigé par

Pierre-Jean FABAS

Publié le 03 janvier 2024

Mis à jour le 03 janvier 2024

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Le régime social de l’indemnité transactionnelle selon l’URSSAF

A l’occasion de la mise à jour de ses publications, le site de l’URSSAF confirme le régime social de l’indemnité transactionnelle comme suit :

Point numéro 1 : vérifier si l’indemnité transactionnelle correspond à des indemnités susceptibles d’être exonérées

L’URSSAF confirme ainsi que pour distinguer les sommes qui ont un caractère indemnitaire de celles qui ont le caractère de rémunération, le sens et la portée de la transaction peuvent être recherchés :

À partir des termes mêmes du document transactionnel ;
Mais aussi à partir des éléments extérieurs à cette transaction (circonstances de fait, relations entre les parties…).

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SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`outil_composition` c INNER JOIN legisocial.`django_content_type` ct ON ct.app_label = :app_label AND ct.model = :model AND ct.id = c.content_type_id INNER JOIN legisocial.`django_content_type` ct2 ON c.parent_content_type_id = ct2.id WHERE c.object_id = :id

SELECT *, "legisocial" as site FROM legisocial.outil_composition c INNER JOIN legisocial.django_content_type ct ON c.content_type_id = ct.id WHERE parent_object_id = :outil_id AND parent_content_type_id = :content_type_id ORDER BY c.regroupement ASC, c.`order` ASC, c.id ASC

​Le régime social de l’indemnité transactionnelle selon l’URSSAF

Point numéro 1 : vérifier si l’indemnité transactionnelle correspond à des indemnités susceptibles d’être exonérées

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Le régime social de l’indemnité transactionnelle selon l’URSSAF