Depuis le 1er janvier 2026, la contribution patronale sp\u00e9cifique sur les indemnit\u00e9s de rupture conventionnelle et de mise \u00e0 la retraite est port\u00e9e de 30 % \u00e0 40 %. Cette \u00e9volution r\u00e9sulte de l\u2019article 15 de la loi de financement de la S\u00e9curit\u00e9 sociale (LFSS) pour 2026 et concerne les employeurs du secteur priv\u00e9. Le nouveau taux s\u2019applique aux ruptures dont la date effective intervient \u00e0 compter du 1er janvier 2026, cette date \u00e9tant fix\u00e9e au lendemain de l\u2019homologation de la convention de rupture.<\/p>\n
La contribution est calcul\u00e9e sur la fraction de l\u2019indemnit\u00e9 de rupture exon\u00e9r\u00e9e de cotisations de S\u00e9curit\u00e9 sociale. \u00c0 titre d\u2019illustration, pour une indemnit\u00e9 de 50 000 \u20ac dont 30 000 \u20ac sont exon\u00e9r\u00e9s, la contribution patronale passe de 9 000 \u20ac (30 %) \u00e0 12 000 \u20ac (40 %), soit une hausse de 3 000 \u20ac. Le dispositif ne modifie pas le r\u00e9gime applicable au salari\u00e9 b\u00e9n\u00e9ficiaire de l\u2019indemnit\u00e9 (droit \u00e0 indemnit\u00e9 sp\u00e9cifique au moins \u00e9gale \u00e0 l\u2019indemnit\u00e9 l\u00e9gale de licenciement, acc\u00e8s possible \u00e0 l\u2019assurance ch\u00f4mage sous conditions).<\/p>\n
La rupture conventionnelle de contrat \u00e0 dur\u00e9e ind\u00e9termin\u00e9e, cr\u00e9\u00e9e en 2008, repose sur un accord commun entre employeur et salari\u00e9 et doit \u00eatre homologu\u00e9e par la Direction r\u00e9gionale de l\u2019\u00e9conomie, de l\u2019emploi, du travail et des solidarit\u00e9s (DREETS). Plus de 500 000 ruptures conventionnelles sont homologu\u00e9es chaque ann\u00e9e, ce qui en fait un mode de s\u00e9paration tr\u00e8s utilis\u00e9 dans le secteur priv\u00e9. Selon le minist\u00e8re du Travail et France Travail, cette hausse de contribution vise notamment \u00e0 rench\u00e9rir le co\u00fbt des ruptures conventionnelles pour les entreprises afin de d\u00e9courager les sorties anticip\u00e9es du march\u00e9 du travail et de limiter les strat\u00e9gies de contournement du r\u00e9gime social.\u00a0(contenu r\u00e9sum\u00e9 par l’IA)\u200bLire la Suite<\/a><\/p>","protected":false},"excerpt":{"rendered":" Depuis le 1er janvier 2026, la contribution patronale sp\u00e9cifique sur les indemnit\u00e9s de rupture conventionnelle et de mise \u00e0 la retraite est port\u00e9e de 30 % \u00e0 40 %. Cette […]<\/p>\n","protected":false},"author":1,"featured_media":11549,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[162],"tags":[248,227],"class_list":["post-16832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-service-public-de-lemploi","tag-france-travail","tag-ia"],"_links":{"self":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts\/16832","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16832"}],"version-history":[{"count":0,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts\/16832\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/media\/11549"}],"wp:attachment":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}