Redundancy, contractual termination, resignation, end of fixed-term contract, retirement, etc. When the contract between an employer and an employee is terminated, the latter must pay several amounts (salary, bonus, termination indemnities, etc.). This is what is known as the “solde de tout compte”. How to calculate the amount? What are the formalities for obtaining it?
The balance of all accounts is all the different amounts paid by the employer to the employee at the end of his employment contract. It appears physically in the form of a document drawn up in duplicate called “recu pour solde de tout compte“. The employer is obliged to give the employee this document , regardless of the reason for the termination of the employment contract.
The employer must also provide the employee with:
- The portability of health and welfare benefits, which under certain conditions, may continue to affect the employee even after his departure.
- The work certificate without mentioning the reason for the termination of the contract.
- The Pole Emploi certificate.
Formalities to make the balance of account valid
For the balance of account to have legal value, it must be correctly written. It must mention all the sums paid to the employee . The elements mentioned in the receipt can also be negative, like a deduction for absence.
Note that if the employer forgets to mention a sum that he owes to the employee, the latter can claim the unnotified sums, even if he has signed the receipt.
The calculation of the balance of account varies according to the reason for the termination: dismissal, resignation, contractual termination, etc.
It includes the following elements:
- The salary due to the employer until the end of the contract. In case of leaving during the month, the employer makes a pro rata of the salary according to the number of hours worked. It applies the following formula: Monthly salary / (number of hours worked X number of normal hours)
- The overtime still charged to the employee, in the framework of a working time modulation agreement.
- The compensatory allowance for paid leave.
- The compensatory rest allowance. You will be paid for all compensatory rest hours that you have not used, according to the hourly rate fixed by your contract.
- The pro rata of any bonuses or gratuities, directly dependent on your contract.
- The pro rata of the 13th month (if it exists)
- The severance pay. This corresponds to 25% of one month’s salary per year of service. After the 11th year, the value increases to 33% of the month.
- The balance of the days of RTT not consumed.
- The balance and liquidation of the time-saving account, excluding transfers.
- Employee savings, upon request of the employee.
Thus, the calculation will vary according to the situation. For a permanent contract, the compensatory allowance for paid leave is calculated according to the following formula (number of days of leave earned/25 days of leave in the year) X (gross remuneration x 12 months) X 10%.
For a fixed-term contract, a precariousness premium must be added, defined by the following formula (sum of gross salaries + holiday pay) x 10%.
Delivery of the receipt to the employee
The receipt of the final salary must be delivered in person, except in case of unavailability, in which case it will be sent by registered mail. When the receipt is handed over to the employee, different cases may arise:
- Agreement of notice. If the employer gives the employee notice of termination and the employee chooses to use it, the final pay is paid at the end of the employment contract.
- Exemption from notice. The employee receives his balance of account at the end of his permanent contract.
In order for the receipt to have a liberatory value for the employer, the employee must sign it .
Contesting the balance of accounts
When the employer gives the employee the balance of accounts receipt, the latter may make reservations. If the employer considers that some or all of the sums mentioned are incorrect, he may write “with reservations”. This cancels the liberatory effect for the employer. Two situations are considered:
- If the employee has signed the receipt , he has 6 months to contest the receipt. The dispute shall be made by means of a registered letter to the employer, specifying the reasons for the dispute and the amounts concerned. For the amounts not mentioned, the time limit for contesting is 3 years.
- If the employee has not signed the receipt , it can be contested in front of the industrial tribunal to resolve the dispute. He will have a period of 3 years for the wages, 2 years for the execution of the employment contract and 1 year for the breach of contract.