{"id":10237,"date":"2024-05-27T00:00:00","date_gmt":"2024-05-26T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/"},"modified":"2024-05-27T00:00:00","modified_gmt":"2024-05-26T22:00:00","slug":"inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/","title":{"rendered":"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ?"},"content":{"rendered":"<p>Faute de reclassement, une salari\u00e9e est licenci\u00e9e pour inaptitude, ce qui lui ouvre droit \u00e0 une indemnit\u00e9 sp\u00e9ciale de licenciement \u00e9gale au double de l\u2019indemnit\u00e9 l\u00e9gale ou conventionnelle. Une indemnit\u00e9 dont le montant doit \u00eatre calcul\u00e9 en brut ou en net ? R\u00e9ponse\u2026<\/p>\n<h2>Inaptitude : indemnit\u00e9 sp\u00e9ciale = calcul sp\u00e9cial ?<\/h2>\n<p>Une salari\u00e9e, victime d\u2019un accident du travail, est licenci\u00e9e par son entreprise pour inaptitude, faute de reclassement.<\/p>\n<p>Dans ce cadre, parce qu\u2019elle a \u00e9t\u00e9 licenci\u00e9e pour une inaptitude cons\u00e9cutive \u00e0 un accident du travail, elle a droit \u00e0 une indemnit\u00e9 sp\u00e9ciale de licenciement qui, sauf dispositions conventionnelles plus favorables, est \u00e9gale au double de l&#8217;indemnit\u00e9 l\u00e9gale ou conventionnelle de licenciement.<\/p>\n<p>La question qui s\u2019est pos\u00e9e dans cette affaire est la suivante : le montant de cette indemnit\u00e9 sp\u00e9ciale doit-il \u00eatre exprim\u00e9 en brut ou en net ?<\/p>\n<p>Dans sa r\u00e9ponse, le juge rappelle que l&#8217;indemnit\u00e9 compensatrice vers\u00e9e aux salari\u00e9s licenci\u00e9s pour inaptitude \u00e0 la suite d&#8217;un accident du travail ou d&#8217;une maladie professionnelle, nonobstant son caract\u00e8re indemnitaire, est soumise aux cotisations sociales dans la mesure o\u00f9 elle est assujettie \u00e0 l&#8217;imp\u00f4t sur le revenu.<\/p>\n<p>Concr\u00e8tement, le juge confirme, ici, que cette indemnit\u00e9 doit \u00eatre exprim\u00e9e en montant brut.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000049533661?init=true&amp;page=5&amp;query=&amp;searchField=ALL&amp;tab_selection=juri\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre sociale, du 7 mai 2024, no 22-21479<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\" target=\"_blank\" rel=\"noopener\">Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Indemnitelicenciement.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Faute de reclassement, une salari\u00e9e est licenci\u00e9e pour inaptitude, ce qui lui ouvre droit \u00e0 une indemnit\u00e9 sp\u00e9ciale de licenciement \u00e9gale au double de l\u2019indemnit\u00e9 l\u00e9gale ou conventionnelle. Une indemnit\u00e9 dont le montant doit \u00eatre calcul\u00e9 en brut ou en net ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":7792,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-10237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Faute de reclassement, une salari\u00e9e est licenci\u00e9e pour inaptitude, ce qui lui ouvre droit \u00e0 une indemnit\u00e9 sp\u00e9ciale de licenciement \u00e9gale au double de l\u2019indemnit\u00e9 l\u00e9gale ou conventionnelle. Une indemnit\u00e9 dont le montant doit \u00eatre calcul\u00e9 en brut ou en net ? R\u00e9ponse\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-26T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ?\",\"datePublished\":\"2024-05-26T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/\"},\"wordCount\":257,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg\",\"articleSection\":[\"Actu Sociale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/\",\"name\":\"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ? - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg\",\"datePublished\":\"2024-05-26T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ? - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/","og_locale":"de_DE","og_type":"article","og_title":"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ? - Cabinet Magar","og_description":"Faute de reclassement, une salari\u00e9e est licenci\u00e9e pour inaptitude, ce qui lui ouvre droit \u00e0 une indemnit\u00e9 sp\u00e9ciale de licenciement \u00e9gale au double de l\u2019indemnit\u00e9 l\u00e9gale ou conventionnelle. Une indemnit\u00e9 dont le montant doit \u00eatre calcul\u00e9 en brut ou en net ? R\u00e9ponse\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/","og_site_name":"Cabinet Magar","article_published_time":"2024-05-26T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/"},"author":{"name":"","@id":""},"headline":"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ?","datePublished":"2024-05-26T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/"},"wordCount":257,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg","articleSection":["Actu Sociale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/","name":"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ? - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg","datePublished":"2024-05-26T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2023\/04\/indemnitelicenciement.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/inaptitude-et-indemnite-de-licenciement-en-brut-ou-en-net\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Inaptitude et indemnit\u00e9 de licenciement : en brut ou en net ?"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=10237"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/10237\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/7792"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=10237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=10237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=10237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}