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Severance Pay Calculator

Estimate your legal and contractual severance pay based on seniority, salary and bonuses under French labor law.

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How is severance pay calculated in France?

French labor law guarantees a minimum severance pay for employees with at least 8 months of seniority who are dismissed (except for gross misconduct). The legal formula uses a fraction of the reference salary per year of service, and many collective agreements offer more generous terms.

Legal Severance

Minimum guaranteed by the French Labor Code: 1/4 month per year for the first 10 years, then 1/3 month per year beyond.

Contractual Severance

Many collective agreements provide higher severance amounts. The employer must apply whichever is most favorable to the employee.

Tax Exemption

Severance pay is exempt from income tax up to the higher of the legal amount, twice the gross annual salary, or 50% of the total indemnity.

Reference salary calculation

The reference salary is the higher of: the average of the last 12 months of gross salary, or the average of the last 3 months (including a prorated share of annual bonuses). This ensures the most favorable basis for the employee.

Legal vs contractual: which applies?

The employer must compare the legal severance and the contractual severance from the applicable collective agreement, then pay whichever is higher. They cannot be combined: only the most advantageous one applies.

Frequently asked questions

Who is entitled to severance pay?
Any employee dismissed (except for gross misconduct) with at least 8 months of continuous service is entitled to legal severance pay. Resignation does not qualify, but contractual termination (rupture conventionnelle) does.
Is severance pay taxable?
Legal and contractual severance is exempt from income tax up to certain limits. Beyond the exemption threshold, the excess is taxable as income. Social contributions also apply above a separate threshold.
How does seniority affect the amount?
The legal formula grants 1/4 month of reference salary per year for the first 10 years, then 1/3 month per year beyond. Partial years are prorated. Higher seniority significantly increases the payout.
What about bonuses and variable pay?
Annual bonuses, 13th month pay and variable compensation are included in the reference salary calculation. They are prorated over the relevant period (3 or 12 months) to ensure fair representation.

Calculate your severance pay now

Enter your seniority and salary to instantly estimate your legal and contractual severance with Patrimoine360.

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