No more « sommes isolées » as of the 1st of January 2016.

The “sommes isolées” are exceptional gross amounts paid to the employee and due to the termination of his employment contract.

The retirement contributions paid on these gross amounts were distinct from the normal retirement contributions.

As of the 1^st of January this will no longer be the case.

Exemple of “sommes isolées” :

Indemnity for unpaid vacation | indemnity for unpaid RTT | Termination indemnity subject to social contributions | Definite term contract indemnity | Indemnity for non-concurrence clause …