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Article D1237-2 of the French Labour Code

The salary to be taken into consideration for the calculation of the retirement indemnity is, depending on the formula most advantageous to the person concerned, either one-twelfth of the remuneration for the last twelve months prior to retirement, or one-third of the last three months.
In this case, any bonus or other element of annual or exceptional salary that may have been paid to the employee during this period is taken into account proportionally.

Original in French 🇫🇷
Article D1237-2


Le salaire à prendre en considération pour le calcul de l’indemnité de départ en retraite est, selon la formule la plus avantageuse pour l’intéressé, soit le douzième de la rémunération des douze derniers mois précédant le départ à la retraite, soit le tiers des trois derniers mois.
Dans ce cas, toute prime ou autre élément de salaire annuel ou exceptionnel qui aurait été versé au salarié pendant cette période est pris en compte à due proportion.

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