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</xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:10.0pt; 	font-family:"Times New Roman","serif";} --> <!--[endif]- --> Ruptures conventionnelles&nbsp;: Attention au forfait social&nbsp;! &nbsp;Jusqu&rsquo;&agrave; pr&eacute;sent, les indemnit&eacute;s vers&eacute;es dans le cadre des ruptures conventionnelles &eacute;taient exon&eacute;r&eacute;es de cotisations sociales dans la limite de deux plafonds annuels de la s&eacute;curit&eacute; sociale, soit 72.744 euros en 2012. &nbsp;Le projet de loi de financement pour la s&eacute;curit&eacute; sociale revient partiellement sur cette exon&eacute;ration en assujettissant ces indemnit&eacute;s au forfait social de 20%, dans le but d&rsquo;obtenir un rendement estim&eacute; &agrave; 330 millions d'euros par an &nbsp;En effet, d&egrave;s l&rsquo;&eacute;laboration du projet de loi, celui-ci pr&eacute;voyait d&rsquo;ajouter &agrave; l&rsquo;article L. 137-15 du code de la s&eacute;curit&eacute; sociale relatif au forfait social un alin&eacute;a ainsi r&eacute;dig&eacute;&nbsp;: &laquo;&nbsp;Sont &eacute;galement soumises &agrave; cette contribution les indemnit&eacute;s vers&eacute;es &agrave; l&rsquo;occasion de la rupture conventionnelle mentionn&eacute;e aux articles L. 1237-11 &agrave; L. 1237-15 du code du travail, pour leur part exclue de l&rsquo;assiette de la contribution mentionn&eacute;e &agrave; l&rsquo;article L. 136-1 du pr&eacute;sent code en application du 5&deg; du II de l&rsquo;article L. 136-2&nbsp;&raquo;. Cet alin&eacute;a a &eacute;t&eacute; approuv&eacute; sans r&eacute;serve par l&rsquo;Assembl&eacute;e Nationale en deuxi&egrave;me lecture hier soir. D&egrave;s lors, ce forfait social aurait vocation &agrave; s&rsquo;appliquer&nbsp;:  -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - Soit aux ruptures conventionnelles sign&eacute;es &agrave; compter du lendemain de la publication de la loi au Journal Officiel&nbsp;; -&nbsp;&nbsp;&nbsp;&nbsp; - Soit &agrave; toutes les ruptures homologu&eacute;es &agrave; compter de cette date&nbsp;; -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - Soit &agrave; toutes ruptures dont les indemnit&eacute;s seraient vers&eacute;es &agrave; compter de cette date. En l&rsquo;absence de dispositions transitoires ou d&rsquo;une circulaire venant apporter des am&eacute;nagements, la seconde, voire la troisi&egrave;me de ces possibilit&eacute;s pourrait &ecirc;tre retenue par l&rsquo;URSSAF. En effet, l&rsquo;&eacute;l&eacute;ment g&eacute;n&eacute;rateur des cotisations est, en g&eacute;n&eacute;ral, le versement des fonds au salari&eacute; b&eacute;n&eacute;ficiaire. C&rsquo;est donc traditionnellement &agrave; cette date que sont appr&eacute;ci&eacute;s les taux et plafonds de cotisation applicables, ou &agrave; tout le moins &agrave; la date de rupture des relations contractuelles qui, en mati&egrave;re de rupture conventionnelle, intervient juridiquement au plus t&ocirc;t &agrave; la date d&rsquo;homologation de la convention par l&rsquo;administration. La Garanderie et Associ&eacute;s vous rappelle donc qu&rsquo;il convient d&egrave;s maintenant de prendre en compte cette possible &eacute;volution l&eacute;gislative et, fut-ce par pr&eacute;caution, tenir compte du forfait social dans le budget consacr&eacute; &agrave; la rupture. &nbsp; &nbsp; &nbsp; &nbsp;