What is the social security regime for settlement payments?

Under what conditions can a settlement payment be completely excluded from the social security contribution base?
What are the practical issues involved in drafting settlement agreements and in any disputes with the authorities?

The ruling of the Court of Cassation of 30 January 2025 highlights the attractiveness of settlement agreements in disputes, but above all the importance of qualifying the damages compensated and justifying their reality.

Read the analysis by César Solis in Jurisprudence Sociale Lamy Lamy Liaisons – Karnov Group of 8 April 2025.

 

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