By law, all refunds of standard fees relating to the functions of leaders is subject to social security contributions.
Since 1 January 1973, the basis of social security contributions is subject to the same rules as the tax (Circ ACOSS 73-39 of 23 August 1973).
allowances, reimbursements or allowances for expenses are considered standard as taxable salary supplements including severance of duties of officers.
The Tax Instruction 5 F-17-73, May 13, 1973 stated, in accordance with Article 80 ter of the tax code, as leaders he meant the leaders of law and fact subject to the system General Social Security.
The tax status of employee applies in particular to the Chairman of the Board of Directors, the CEO and directors of corporations, the president of corporations simplified and minority manager limited liability companies.
However, compensation for termination "forced" to act as an officer escaped the social security contributions.
To meet the polemics on "golden parachutes" for officers of large companies, Article 14 of the Act of 17 December 2008 stipulated that these liquidated damages are no longer exempt from CSG and CRDS above a certain threshold.
Indeed, since 1 January 2009, allowances in an amount greater than thirty times the annual social security provided Article L. 241-3 of the Code of Social Security, or 1,029,240 euros in 2009, are subject to the CSG and CRDS in full.
The circular of 10 July 2009 (2009-210 DSS) said that when the officer has an employment contract must be added to the severance pay that related to the termination of employment contract to determine the threshold thirty times the ceiling for social security.
Since 1 January 1973, the basis of social security contributions is subject to the same rules as the tax (Circ ACOSS 73-39 of 23 August 1973).
allowances, reimbursements or allowances for expenses are considered standard as taxable salary supplements including severance of duties of officers.
The Tax Instruction 5 F-17-73, May 13, 1973 stated, in accordance with Article 80 ter of the tax code, as leaders he meant the leaders of law and fact subject to the system General Social Security.
The tax status of employee applies in particular to the Chairman of the Board of Directors, the CEO and directors of corporations, the president of corporations simplified and minority manager limited liability companies.
However, compensation for termination "forced" to act as an officer escaped the social security contributions.
To meet the polemics on "golden parachutes" for officers of large companies, Article 14 of the Act of 17 December 2008 stipulated that these liquidated damages are no longer exempt from CSG and CRDS above a certain threshold.
Indeed, since 1 January 2009, allowances in an amount greater than thirty times the annual social security provided Article L. 241-3 of the Code of Social Security, or 1,029,240 euros in 2009, are subject to the CSG and CRDS in full.
The circular of 10 July 2009 (2009-210 DSS) said that when the officer has an employment contract must be added to the severance pay that related to the termination of employment contract to determine the threshold thirty times the ceiling for social security.
Pauline BARTHELET - Legal & Stéphane BERRUCAZ - Lawyer
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