French mutual termination indemnity
How to calculate the minimum mutual termination indemnity in France, and how tax, exemptions and the 30% employer charge work in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
French mutual termination indemnity
Updated March 2026 - A French mutual termination indemnity must be analysed together with tax, social exemptions and the employer's 30% specific contribution.
See also our guides on mutual termination in 2026, the procedure and unemployment after mutual termination.
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Conclusion
The right figure is not just the gross amount paid. It is the full combination of legal minimum, exemptions, employer cost and unemployment impact.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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