Furthermore, in the case of common-consent employment contract termination agreed upon with an employee who is not entitled to benefit from a retirement pension under a legally compulsory scheme (pension de retraite d'un régime légalement obligatoire), the draft bill provides for the same tax and social exemptions and the same ceilings as those that apply to severance pay. As regards the indemnity paid to the employee entitled to benefit from a retirement pension under a legally compulsory scheme, the draft bill sets forth the same tax and social regime as those that apply to the indemnity provided to the employee when he/she is pensioned off.