MUTUAL TERMINATION AGREEMENT: THE FLAT-RATE CONTRIBUTION AMOUNTS TO 30% SINCE SEPTEMBER 1ST 2023
Until 31 August 2023, employers had to pay a flat-rate contribution amounting to 20% of the severance allowance paid to employees (up to a cap set each year, i.e., €87,984 in 2023). Article 4 of the Social Security Amendment to the Financing Bill for 2023 (including the pension reform), adopted on March 20, 2023 increased […]