For social security purposes, a portion of the end-of-service allowance is not taken into account in the social security contributions' base (see3.1). This is with respect to the part exceeding an amount determined in accordance with the Labour Code and subject to the approval of the labour inspectorate or by the commission of control of dismissals (Decree 2003-1098 dated 19 May 2003).
As noted at 3.2, no personal income tax is applicable on the end-of-service
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