How much does an employee receive in end-of-career benefits?

The amount depends on : the collective agreement or company agreement, if any, the employee's reference salary the employee's length of service departure arrangements, i.e. whether the employee or the employer decides to leave. It is also possible to extend the benefits of the contract to include redundancy payments (IL) and severance pay (rupture conventionnelle), in which case a 9% tax is payable.

Career end indemnity

The IFCs constitute a deferred debt that it is important to anticipate. Our teams accompany you in optimizing your taxation in order to ensure the sustainability of the company.

Insure your risks

As an employer, you must also pay a End of Career Indemnity (IFC) The salary leaving the company upon retirement. The amount of this severance pay depends on the employee's salary, length of service...

The salary leaving the company upon retirement. The amount of this severance pay depends on the employee's salary, length of service...

The IFC is part of the deferred commitments of the Social Liability of your company towards your employees. The backing of an "insurance contract" support, in capitalization, allows for the anticipation and choice of the accounting exercise of the impact of this charge, and the tax deductibility of payments (within the limits of current regulatory provisions).

The salary leaving the company upon retirement. The amount of this severance pay depends on the employee's salary, length of service...

Comment gérer efficacement les indemnités de fin de carrière ?

L'entreprise a deux choix pour piloter ce passif social :

Gérer en interne :

Les IFC sont financées au fil de l'eau, lors des départs en retraite. Le montant est provisionné mais pas forcément sécurisé. En cas de départs "surprises", le risque pour la trésorerie est réel.

Externaliser le financement des IFC :

Dans ce cas, l'entreprise se fait accompagner et conseiller par un tiers comme Howden. La provision des IFC devient alors une charge anticipée, maîtrisée et optimisée.

Optimisez vos IFC grâce à l'externalisation

Contrairement à la gestion interne, l'externalisation des IFC offre visibilité et stabilité en lissant les charges grâce à des cotisations régulières, connues à l'avance, déductibles du résultat imposable de l'entreprise et exonérées de charges sociales.
L'externalisation permet aussi de transférer les risques actuariels et financiers à l'assureur tout en sécurisant les fonds qui ne pourront être saisis cas de difficultés.
En résumé, le passif social devient un actif séparé dans le bilan de l'entreprise.

Why choose Howden?

Your peace of mind financially depends on an optimized management of your social obligations.

Anticipation of your costs : our teams of experts will estimate the amount of Final Retirement Gratuity to be paid.
Customized solutions We are setting up a collective fund for you to ensure your commitments.
Support or accompaniment : we help you to strategically spread the financing of your corporate liabilities over the long term, ensuring smooth, predictable management.
Ganancias : we maximise your benefits by allowing you to benefit from tax deductibility of contributions, with no social security contributions or employer contributions, for effective tax optimisation.

Our approach at Howden allows you to manage your obligations calmly while optimizing your cash flow.

Frequently asked questions

The amount depends on :

the collective agreement or company agreement, if any,
the employee's reference salary
the employee's length of service
departure arrangements, i.e. whether the employee or the employer decides to leave.

It is also possible to extend the benefits of the contract to include redundancy payments (IL) and severance pay (rupture conventionnelle), in which case a 9% tax is payable.