French Severance Pay Calculator and Mutual Termination

Calculate statutory minimum severance, net take-home payout after social taxes, negotiated extra indemnity, and unemployment delay.

French severance pay: statutory minimum and net amount explained

Under French law, statutory severance is 1/4 of a month's salary per year of service up to 10 years, then 1/3 per year beyond, based on the better of the average salary over the last 12 or the last 3 months. The rupture conventionnelle (mutual termination) payment cannot be lower. With a €3,600 reference salary and 6 years 4 months of service, the minimum is €5,700.

The tool's formula

Reference salary = the better of the gross average over the last 12 months and over the last 3 months. Statutory payment = 1/4 of that salary per year up to 10 years, then 1/3 per year beyond, part years pro rata. The tool adds the negotiated amount, deducts 9.7% CSG-CRDS (French social levies) on that part (and on any statutory part above €96,120, i.e. 2 PASS, or on the whole payment above €480,600, i.e. 10 PASS) and works out the France Travail deferral it triggers.

Default example

Averages of €3,400 over 12 months and €3,600 over 3 months: the salary used is €3,600. For 6 years 4 months, the statutory payment is 900 × 6 + 900 × 4/12 = €5,700. With €5,000 negotiated, the gross total reaches €10,700 and the net €10,215 after €485 of CSG-CRDS. The specific deferral is 44 days (5,000 ÷ 111.8, rounded down), 51 days with the 7-day waiting period.

Mutual termination or dismissal

The statutory minimum is the same for the three departure types offered. Only the deferral cap changes: 150 days for a rupture conventionnelle or a dismissal on personal grounds, 75 days for an economic dismissal. With €20,000 negotiated, it drops from 150 to 75 days. On the employer side, a rupture conventionnelle also carries a 40% contribution on the part exempt from social contributions, not calculated here.

Limits

  • The payment set by the collective agreement, often higher, is not taken into account.
  • For a dismissal, the 8-month length-of-service condition is not checked.
  • Social contributions beyond the exempt part and the paid-leave deferral are not calculated.

This is an estimate under French rules and does not replace advice from a lawyer or adviser. To simulate unemployment benefit as well, use the rupture conventionnelle and ARE simulator.

Sources and dates: French Labour Code, art. L1234-9, R1234-2, R1234-4 and L1237-13; income tax exemption (capped at €288,360) and social contribution exemption (€96,120) for 2026, with a PASS of €48,060 set by order of 22 December 2025; divisor 111.8 and 150/75-day caps (Unédic circular 2026-01, from 1 January 2026); 40% employer contribution (Social Security Code art. L137-12, terminations ending from 1 January 2026) (checked 14/10/2026).

Frequently Asked Questions

How is French statutory severance pay calculated?

Count 1/4 of a month's salary per year of service up to 10 years, then 1/3 per year beyond, part years pro rata. For a €1,500 reference salary and 12 years 9 months of service: 375 × 10 + 500 × 2.75 = €5,125. In a dismissal it requires at least 8 months of continuous service.

Which reference salary is used for severance pay in France?

The better of the average gross salary over the last 12 months and over the last 3 months. With €3,400 over 12 months and €3,600 over 3 months the tool uses €3,600, which adds €317 to the payment for 6 years 4 months of service.

Is a rupture conventionnelle payment taxable?

The statutory or collective-agreement part is free of income tax and CSG-CRDS if, on the termination date, you cannot yet draw a pension from a mandatory retirement scheme (French Tax Code, art. 80 duodecies). Beyond that, the tax exemption goes up to the higher of twice your previous year's gross pay or 50% of the payment, capped at €288,360 in 2026. The above-statutory part bears 9.7% CSG-CRDS.

What is the difference between mutual termination pay and dismissal pay?

The minimum is the same: a rupture conventionnelle payment cannot be lower than statutory dismissal pay. The differences lie elsewhere: the unemployment deferral is capped at 75 days for an economic dismissal against 150 days otherwise, and employers pay a 40% contribution on mutual terminations since 1 January 2026.

Is this tool really free?

Yes, all tools on Kristools are 100% free and accessible without registration.

Is my data protected?

Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.