The contribution Delalande is a tax which the companies must pay which lay off of paid of more than 50 years. It bears the name of a former deputy RPR, Jean-Pierre Delalande, which is the author of the law which created it in 1987. It of rising lies between one and twelve months of gross salary.
Initially intended to dissuade the companies to lay off the seniors , this contribution led to the opposite effect: the companies lay off the employees whom they are not sure to want to keep a few months before their 50e year. It is an illustration of the Effet of threshold. Thus according to CCIP, it constituted a genuine brake with employment and took part in the setting with the variation more than 50 years
The socialist majority had reduced the possibilities of exemptions of this contribution on July 8th, 1999.
The deputy Alain Gest had proposed his suppression in 2005. The law n° 2006-1770 of December 30th, 2006 finally programmed the suppression of the Delalande contribution for January 2008, under penalty of a fine of approximately 5.000€. This quota has, like the Contribution Delalande, summer criticized by the liberal movements .
References
Internal bond
External bond
- the Delalande contribution on the site of the Ministry of Labor
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