Balance of all accounts

Verified 02 August 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The balance of any account is a document drawn up by the employer which takes stock of the amounts paid when the employment contract is terminated (dismissal, resignation, retirement, end of CSD: titleContent in particular). The employee can sign this document and give the receipt to the employer: this is called receipt for balance of any account. What are the rules for the balance of any account? We're doing an update on the regulations.

Yes, the employer must give the employee a balance of any account, whatever the nature of the employment contract (CDI, CDD...) and the reason for the termination (resignation, dismissal, taking of office, contractual termination, retirement or termination of CDD...).

The balance of any account is a document that makes the inventory of the amounts paid to the employee on the occasion of the termination of the employment contract. It's not a calculation.

The balance of any account must include the following information:

  • Signature of employee
  • Date of signature of the employee.

The receipt does not have to mention the sums that are not yet known at the time of the termination of the contract (non-compete compensation, interest premium for example).

Please note

When the receipt for balance of any account mentions all this information, it becomes discharging for the employer beyond 6 months from the date of signature. This means that the employee can no longer dispute the amounts indicated on the receipt after this period.

The employer shall give the employee the receipt for the balance of any account at the end of his employment contract.

Please note

In the event of waiver of the notice, the employer can deliver the receipt to the employee on the actual day of departure of the company or during the period of notice not effected by the employee.

No, the employee is not required to sign the receipt for the balance of any account.

If the employee does not sign the receipt, it will not have a discharging effect for the employer. Therefore, he is not showing payment of the amounts referred to in it.

FYI  

Such refusal shall not entail any particular penalty. The employer cannot refuse to pay the employee the sums reason for not signing the receipt.

No, the employer does not have to send to the employee the balance of any account. This document is querable, i.e. the employer must make it available to the employee in the company at the end of the notice period.

Yes, the employee may contest the balance of any account.

The rules differ depending on whether the employee has signed the balance of any account or not.

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The employee has signed the receipt for the balance of any account

The employee may contest the sums mentioned in the receipt for balance of any account within the period of 6 months after signing.

To do so, it must denounce the receipt for balance of any account by sending a letter RAR: titleContent to the employer.

The receipt which has been regularly denounced within the six-month period no longer has a discharge value for the employer. The employee can then challenge the amounts set out in the receipt within the following time limits:

  • 1 year if the dispute concerns the termination of the employment contract (e.g. severance pay)
  • 2 years if the dispute concerns the performance of the employment contract (e.g. non-payment of professional fees)
  • 3 years if the dispute is about the payment of salary (example: unpaid overtime).

The employee can enter the prud'homme council .

The employee did not sign the receipt for balance of any account

The receipt which has not been signed by the employee has no discharge value for the employer. The employee can then challenge the amounts set out in the receipt within the following time limits:

  • 1 year if the dispute concerns the termination of the employment contract (e.g. severance pay)
  • 2 years if the dispute concerns the performance of the employment contract (e.g. non-payment of professional fees)
  • 3 years if the dispute is about the payment of wages (example: unpaid overtime).

The employee can contest by sending a letter to his employer. In the absence of a reply or if the reply is refused, he may refer the matter to prud'homme council.

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