The severance pay, the protection indemnity payable to candidates or members of the works' council (WC) and the committee for prevention and protection at work (CPPW), and to the members of the union delegation, and the indemnity, paid in the case of termination by mutual consent, are at present subject to social security contributions.
Also the compensation, paid as a counterpart for compliance with a non-compete obligation, is subject to social security contributions, except if the obligation has been agreed upon after the termination of the employment contract.
The severance pay, the protection indemnity payable to candidates or members of the works' council (WC) and the committee for prevention and protection at work (CPPW), and to the members of the union delegation, and the indemnity, paid in the case of termination by mutual consent, are at present subject to social security contributions.
Also the compensation, paid as a counterpart for compliance with a non-compete obligation, is subject to social security contributions, except if the obligation has been agreed upon after the termination of the employment contract.