Rupture conventionnelle (France)
Calculate the legal minimum indemnity of a French mutual termination (rupture conventionnelle) and see how the agreed amount is taxed and subject to social contributions in 2026.
France — Code du travail art. L1237-13 and R1234-2 to R1234-4, CSS art. L137-12 and L242-1, CGI art. 80 duodecies. Rules in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
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Frequently asked questions
Can the indemnity be lower than the legal minimum?
No. The specific indemnity of a rupture conventionnelle cannot be lower than the legal dismissal indemnity, or the collective agreement indemnity when it is higher. Any higher amount can be negotiated.
Which reference salary is used?
The more favourable of the monthly average of the last 12 months and the average of the last 3 months. In the 3-month average, annual or exceptional bonuses only count for 3/12 of their amount.
Is the indemnity taxed?
If you cannot yet claim a pension, it is exempt from income tax up to the highest of the legal or agreement amount, half of the indemnity, or twice your previous year's gross pay, within 6 annual ceilings (€ 288,360 in 2026). The exempt part from social contributions is capped at 2 ceilings, and CSG/CRDS apply above the legal or agreement minimum.
What does the employer pay?
A specific employer contribution of 40% on the part exempt from social contributions, for contracts ending after 1 January 2026 (30% before), under article L137-12 of the Social Security Code.
What are the steps and delays?
After signing the agreement, each party has 15 calendar days to withdraw. The agreement is then sent to the labour administration (DREETS), which has 15 working days to approve it; the contract can end the day after approval at the earliest.
How the rupture conventionnelle calculator works
This page calculates the legal minimum of the specific indemnity of a rupture conventionnelle, the mutual termination of a permanent employment contract in France, and shows how an agreed amount is treated for income tax, social contributions, CSG and CRDS, and the employer's specific contribution. It is meant for employees and employers who are negotiating a mutual termination and want to know the floor of the negotiation and the net effect of a higher amount. The values are guidance only and do not replace the advice of a labour lawyer or an accountant.
The reference salary is the more favourable of the average of the last 12 months and the average of the last 3 months, where annual or exceptional bonuses count for 3/12 (article R1234-4). The minimum is 1/4 of a month of salary per year of service up to 10 years plus 1/3 of a month per year beyond, pro rata by complete months and due whatever the length of service (articles L1237-13 and R1234-2). Income tax exemption follows CGI article 80 duodecies: the highest of the legal amount, 50% of the indemnity or twice the previous year's pay, within 6 annual ceilings (€ 288,360 in 2026). The part exempt from social contributions is capped at 2 ceilings (€ 96,120), and everything is subject above 10 ceilings. CSG and CRDS (9.70%) apply above the minimum, and the employer pays 40% on the exempt part (article L137-12, 2026 finance law).
Example: a contract from 1 March 2018 to 31 May 2026 lasts 8 years and 3 months, which is 99 months. With € 36,000 earned over 12 months and € 9,000 over the last 3 months, the reference salary is € 3,000.00 and the legal minimum is 3,000 x 99 / 48 = € 6,187.50. If that amount is agreed, it is exempt from income tax and from social contributions, with no CSG or CRDS, and the employer contribution is € 2,475.00 (40%). Collective agreements, your pension situation and the unemployment waiting period applied by France Travail are not computed here, so check them before signing.