Companies can provide to their employees a supplementary retirement fund benefit.
If this benefit is fix and applicable at the end of the employee’s career this plan is called a “retraite chapeau” and is subject to special contributions.
In additions to these contributions, if the benefit exceeds 8 times the annual social contribution ceiling (304 320€ in 2015) the employer must pay a 45% supplementary contributions.
The 45% tax on supplementary retirement is unconstitutional
That was true until the “conseil d’état” declared this supplementary contribution unconstitutional.
This decision was taken on the 22nd of November. It can be invoked in any proceedings commenced before that date and not yet considered final.
RF Paye : http://rfpaye.grouperf.com/depeches/35284.html