Convention Collective Expert-Comptable : Notice of Resignation
The resignation of an employee in a public accounting firm involves compliance with specific rules defined by personnel management. The national collective bargaining agreement forchartered accountancy and auditing firms sets out precise notice periods for resigning employees, depending on their professional category. You need to be familiar with these provisions if you are to manage departures within your organization.
What is the collective bargaining agreement for accountants – notice of resignation?
The national collective agreement for accounting and auditing firms (IDCC 787) establishes a binding legal framework for labor relations in the profession. Article 2.10 of this agreement specifies the minimum notice periods for employees wishing to leave their jobs voluntarily: one month for employees and technicians (levels 1 to 3), and three months for managers and supervisors (levels 4 and above). These periods vary according to the employee’s level in the collective bargaining agreement. Failure to comply with this statutory period may have financial consequences for the resigning employee, as the employer is entitled to deduct a compensatory indemnity from the final settlement.
Notice periods by occupational category
Employees and technicians (levels 1 to 3)
For employees classified in levels 1 to 3 of the collective bargaining agreement (representing around 60% of the firm’s workforce), the resignation notice period is one month. This category includes accounting assistants, bookkeepers, accounting secretaries and junior technicians. The notice period begins on the date of first presentation to the employer of the letter confirming resignation, whether delivered by hand against receipt or sent by registered letter with acknowledgement of receipt.
Managers and supervisors (levels 4 and above)
Executives, heads of mission and senior staff at levels 4 and above are required to give three months’ notice. This category includes salaried chartered accountants and statutory auditors. This extended notice period reflects the strategic importance of these functions and the complexity of transferring their files to the accounting firm.
Calculating and calculating the notice period
The notice period begins on the date of first presentation of the registered letter with acknowledgement of receipt. If you hand in your resignation in return for a receipt, this is the date on which the notice period begins. The calculation is based on calendar days, not working days, and therefore includes weekends and public holidays.
Example: An executive (level 4) submits his letter of resignation on January 15. His three-month notice period ends on April 15. If April 15 falls on a Saturday, the last day of actual work will be Friday April 14, but the contract end date remains April 15.
According to the collective agreement for chartered accountants, absence due to illness or industrial accident suspends the notice period. A 15-day sick leave therefore extends the total notice period by the same amount. Conversely,
Waiver and reduction of resignation notice period
The employer has the discretionary power to totally or partially exempt the employee from serving the notice period. This decision is at the employer’s sole initiative, and cannot be imposed by the resigning employee. In the event of exemption, the employee retains the right to compensation in lieu of notice corresponding to the salary he would have received.
Certain special situations may justify negotiation between the parties. A departure to set up a business, a geographical transfer of the spouse or an urgent professional opportunity are frequently cited as reasons. The amicable agreement must be formalized in writing to avoid any subsequent disputes. This contractual flexibility benefits both parties when circumstances justify it.
Consequences of non-compliance with notice period
An employee who leaves his or her job without complying with the notice period is liable to a financial penalty in the form of compensation. The employer may deduct from the balance of the employee’s account an amount corresponding to the gross salary that the employee would have received during the notice period not served, including the usual bonuses and benefits. This deduction must, however, comply with certain formalities: the employer must justify precisely the loss suffered and respect the legal limits on salary deductions. In the event of a dispute, the industrial tribunal will assess the proportionality of the penalty in relation to the actual damage.
For example, a level 4 executive subject to three months’ notice who immediately leaves his post with a gross monthly salary of €3,500 is liable to a maximum deduction of €10,500 (3 × €3,500). However, the law limits the amount deducted from the final salary to one tenth of the net monthly salary, except with the employee’s agreement or in the event of a court decision. The employee has a limitation period of three years from the date of termination of the contract to contest this deduction before the industrial tribunal (Conseil de prud’hommes) and claim compensation if it proves to be unjustified or disproportionate.
Special features of the employment contract
Employees on probation benefit from special reduced notice periods. For employees, notice varies from 24 hours to two weeks, depending on length of service. Executives on probation must give a maximum of one month’s notice. These provisions facilitate rapid termination in the event of unsuitability during the probationary period.
Employee obligations during the notice period
Throughout the notice period, you must maintain normal performance of your employment contract in accordance with the provisions of the collective bargaining agreement for accounting firms (IDCC 787). The obligation of loyalty continues until the last
Administrative and social management of notice periods
The employer must draw up and hand over end-of-contract documents no later than the last day of actual work: work certificate, Pôle emploi certificate and balance sheet. These documents indicate the end of contract date corresponding to the end of the notice period, whether or not it has been served. Your remuneration remains unchanged throughout the period of notice, except in the event of dispensation with payment of a compensatory indemnity. Social management and payroll follow the usual rules until the effective end of the employment contract.
Practical tips for a successful resignation
In the accountancy sector, rigorous transmission of client files is an absolute priority during notice periods. Always put your resignation in writing, specifying the start date of the notice period according to your contractual classification. As the professional environment is restricted, maintaining constructive relations with your employer will preserve your reputation in the long term.
Frequently asked questions
Resignation notice under the Collective Bargaining Agreement for Chartered Accountants raises many questions for employees and employers alike. This section provides answers to the most frequently asked questions concerning the length, calculation and application of resignation notice in this professional sector.
What is the resignation notice period in the Collective Bargaining Agreement for Chartered Accountants?
Resignation notice is the period during which an employee must continue to work after notifying his employer of his resignation. In the Collective Bargaining Agreement for Chartered Accountants and Auditors (IDCC 787), this notice period ensures an organized transition and guarantees continuity of service. Its duration is strictly defined by the collective bargaining agreement, and varies according to the employee’s professional category and seniority. Notice begins as soon as the resignation is notified in writing, generally by registered letter with acknowledgement of receipt.
What is the notice period for resignations under the Collective Bargaining Agreement for Chartered Accountants?
The length of the notice period varies according to the employee’s category. For employees and technicians, the notice period is one month. For supervisors, it is two months. For managers, the notice period is three months. These periods apply regardless of the employee’s length of service with the company. It is important to note that these periods are legal minimums and can be extended by agreement between the parties, but never reduced without the employer’s consent.
How is an employee’s notice period calculated?
The calculation of the notice period begins on the day following the first presentation of the registered letter of resignation. If the letter is presented on a Monday, the notice period begins on Tuesday. The notice period is calculated in calendar months, not in working days. For example, two months’ notice given on January 15 ends at midnight on March 15. If the end date falls on a public holiday or weekend, the notice period is extended to the next working day. Paid vacations taken during the notice period do not extend the notice period.
What are the employee’s obligations during the notice period?
During the notice period, the employee must maintain normal performance of his employment contract. He/she must continue to carry out his/her duties with the same professionalism, respecting his/her working hours and his/her duty of loyalty to the employer. The resigning employee must also facilitate the transfer of his files and train his replacement if necessary. For professionals in the sector, it is essential to master the technical aspects of the job, particularly with regard to the management of disbursements and other tax obligations. Serious misconduct during this period may result in dismissal for gross misconduct, depriving the employee of compensation in lieu of notice and paid leave.
Can the resignation notice period be waived or reduced?
Yes, the notice period can be waived or reduced in several situations. The employer may decide to dispense with the employee’s notice period altogether, while paying him or her compensation in lieu. Both parties may also agree to reduce the notice period. However, the employee may not unilaterally impose a shorter notice period. In the event of a waiver at the employer’s initiative, the employee retains all his rights, in particular the compensatory indemnity corresponding to the salary he would have received.
What are the consequences of not giving notice of resignation?
If the employee fails to comply with the notice period without the employer’s consent, the latter may claim damages corresponding to the loss suffered. The employer may deduct from the employee’s final pay a compensatory indemnity equivalent to the remuneration the employee would have received had he or she normally served the notice period. This deduction is capped at the amount of notice not served. Failure to serve the notice period may also damage the employee’s professional reputation and complicate future job searches in the sector.