Overview of Termination Types:
- Mutual Termination Agreement
- Involuntary Termination
- Voluntary Termination
- Mutual Termination Agreement France
Mutual Termination Checklist - France (Rupture Conventionnelle)
Objective: End employment by mutual agreement, with the employee off payroll by end of month following notice month. Total of around 6 weeks required to complete.
Key Milestones & Timeline
| Step | Action | Deadline |
| 1. Signature of Agreement | Both parties sign the Cerfa 14598*01 form | By mid current month |
| 2. Start of 15-Day Retraction Period | No submission to DREETS yet - either party can withdraw | 15 - 30 of current month |
| 3. Submit the CERFA form to DREETS | After retraction period ends | 1st day of following month |
| 4. DREETS Homologation Period | 15 working days max (tacit if no reply) | Ends ~22nd of that month |
| 5. Termination Date (off payroll) | Employer delivers exit documents & final pay | 31st of that month |
Process Checklist by Role
| Step | Employer | Employee | Other Entities |
| Initiate Process | Propose mutual separation between employer and employee (agree on terms/severance/garden leave, etc); prepare Cerfa form | Accept terms | — |
| Agreement Meeting (no specific form required) | Conduct and document signature | Co-sign Cerfa 14598*01 | — |
| Retraction Period (15 calendar days) | Wait; do not submit yet | May withdraw consent by letter | — |
| Submission to DREETS | Submits the Cerfa form via TéléRC portal | — | DREETS (labour inspectorate) reviews the form (tacit or formal decision) |
| Homologation (15 working days) | Await approval (no changes allowed) | — | DREETS validates |
| Prepare Exit Documents | Deliver to employee: | ||
| â‘ Certificat de travail | |||
| ② Reçu pour solde de tout compte | |||
| ③ Attestation France Travail |
Notes:
- DREETS (Directions régionales de l’économie, de l’emploi, du travail et des solidarités): the regional labour authority in France responsible for approving mutual termination agreements, overseeing employment law compliance, and ensuring employee protections.
- CERFA: the official standardized government form used for administrative procedures in France - in this context, CERFA n°14598*01 is the mandatory form to formalize a mutual termination agreement (rupture conventionnelle). ⚠️ Cost Update for Rupture Conventionnelle (New as of January 2, 2026)
Employer Social Security Contribution Increase:
- Current rate (2025): 30% employer contribution on termination indemnities
- New rate (effective January 1, 2026): 40% employer contribution
- Impact: This 10% increase makes mutual termination (rupture conventionnelle) more expensive for employers What this means:
When calculating the total cost of a rupture conventionnelle, employers must now budget an additional 10% social security contribution on top of the negotiated severance payment. This change was implemented in the French government's 2026 budget to reduce unemployment insurance costs and discourage excessive use of mutual terminations.
Example:
- Negotiated severance: €20,000
- Old employer contribution (30%): €6,000 → Total cost: €26,000
- New employer contribution (40%): €8,000 → Total cost: €28,000
- Additional cost: €2,000 Note: This increase does NOT affect the employee's income tax treatment of the severance payment, only the employer's social security costs.
- Involuntary Termination France
| Step | What’s Required | Risks | Employer Watchpoints |
| 1. Identify Valid Reason | Must be a real and serious cause (e.g., underperformance, misconduct, redundancy). | Weak or vague reasons may be overturned by Labour Court. | Ensure evidence exists: written warnings, appraisals, audit reports, etc. |
| 2. Issue Preliminary Meeting Invitation (Convocation) | Written letter; 5 working days before meeting. Must state right to be accompanied. | Missing or vague convocation is a procedural fault. | Use a compliant template; send by registered letter or deliver with signature. |
| 3. Conduct Pre-dismissal Meeting | Hold a meeting to allow employee to respond. Take notes but don’t make decisions yet. | If not held properly, it may invalidate the process. | Do not argue or announce the decision during the meeting. |
| 4. Send Dismissal Letter | Send formal letter stating reasons, typically within 1 - 2 working days after the meeting. | Poor justification or late delivery can result in damages. | Be specific, factual, and unemotional. Don’t improvise. |
| 5. Observe or Pay Notice Period | Respect legal or contractual notice (or pay in lieu). | Miscalculation leads to backpay or penalties. | Check convention collective for specific durations. |
| 6. Pay Severance | Mandatory for dismissals (except gross misconduct). Based on law or collective agreement. | Failure leads to labour claims and interest penalties. | Use government or CCN calculator; account for tenure. |
| 7. Deliver Exit Documents | Deliver: | ||
| â‘ Certificat de travail | |||
| ② Reçu pour solde de tout compte | |||
| ③ Attestation France Travail |
Notes:
In France, an employer may only proceed with an involuntary unilateral termination if they can clearly and objectively prove the existence of a real and serious cause - such as misconduct, underperformance, or economic grounds - and they must strictly follow the legal dismissal procedure.
- Voluntary Termination France
| Step | Employer Responsibilities | Employee Responsibilities |
| 1. Resignation Notice | Acknowledge resignation (written or verbal); confirm notice period. | Submit resignation clearly (preferably in writing). |
| 2. Confirm Notice Period | Verify and apply correct contractual or legal notice (usually 1 month or per collective agreement). | Serve full notice period, unless waived. |
| 3. Work During Notice Period | Continue employment relationship; manage handover. | Work as usual; complete tasks and handover duties. |
| 4. Exit Documents | Deliver: | |
| â‘ Certificat de travail | ||
| ② Reçu pour solde de tout compte | ||
| ③ Attestation France Travail |
