MUTUAL TERMINATION AGREEMENT’S ALLOWANCES: A NEW FLAT-TAX WILL APPLY AS FROM SEPTEMBER 1ST, 2023
The social regime applicable to the allowance paid as part of an individual mutual termination agreement (MTA) currently differs depending on whether or not the employee is legally entitled to a full pension. The official social security’s website (“BOSS”) summarizes the applicable rules as follows: The Bill amending the social security budget for 2023 (including […]