Traitement social de l’indemnité transactionnelle après un licenciement pour faute grave : la position de la Cour de cassation enfin clarifiée

In a decision of March 15, 2018, the French Court of Cassation clearly states that indemnities provided for in a settlement agreement and paid following a dismissal for serious misconduct may escape social security contributions if the employer shows that they are in compensation for a harm.