{"id":5025,"date":"2022-06-01T05:47:00","date_gmt":"2022-06-01T03:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/indemnite-transactionnelle-forcement-un-element-de-la-remuneration\/"},"modified":"2022-06-01T05:47:00","modified_gmt":"2022-06-01T03:47:00","slug":"indemnite-transactionnelle-forcement-un-element-de-la-remuneration","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/indemnite-transactionnelle-forcement-un-element-de-la-remuneration\/","title":{"rendered":"Indemnit\u00e9 transactionnelle : forc\u00e9ment un \u00e9l\u00e9ment de la r\u00e9mun\u00e9ration ?"},"content":{"rendered":"

Il peut arriver qu\u2019en employeur cause un pr\u00e9judice aux salari\u00e9s et doive les indemniser en cons\u00e9quence. Mais quelle est la nature de cette indemnit\u00e9 \u00ab transactionnelle \u00bb ? Entre-t-elle dans le champ de la r\u00e9mun\u00e9ration ? Doit-elle \u00eatre soumise \u00e0 cotisations sociales ? R\u00e9ponse du juge.<\/p>\n

\n

Indemnit\u00e9 transactionnelle = cotisations sociales ?<\/h2>\n

Pour rappel, toutes les sommes vers\u00e9es aux salari\u00e9s en contrepartie ou \u00e0 l\u2019occasion du travail sont consid\u00e9r\u00e9es comme des r\u00e9mun\u00e9rations et entrent donc dans le calcul des cotisations sociales dont doit s\u2019acquitter l\u2019employeur.<\/p>\n

Toutefois, cette r\u00e8gle n\u2019est pas valable en cas d\u2019indemnisation du pr\u00e9judice d\u2019un salari\u00e9.<\/p>\n

C\u2019est notamment ce qu\u2019a fait valoir un employeur qui a \u00e9t\u00e9 amen\u00e9, dans une r\u00e9cente affaire, \u00e0 verser une indemnit\u00e9 transactionnelle \u00e0 certains salari\u00e9s, dans le but de clore un litige relatif au non-respect de ses obligations en mati\u00e8re de sant\u00e9 et de repos.<\/p>\n

Une indemnit\u00e9 qui a occasionn\u00e9 un redressement de l\u2019Urssaf, qui a estim\u00e9 qu\u2019il s\u2019agissait l\u00e0 d\u2019un \u00e9l\u00e9ment de r\u00e9mun\u00e9ration \u00e0 inclure dans l\u2019assiette des cotisations sociales.<\/p>\n

Un avis que ne partage pas le juge pour qui cette indemnit\u00e9 avait pour objectif d\u2019indemniser le pr\u00e9judice que ces salari\u00e9s avaient subi en raison du manquement de l\u2019employeur.<\/p>\n

D\u00e8s lors, cette indemnit\u00e9 transactionnelle n\u2019est pas assimilable \u00e0 un \u00e9l\u00e9ment de r\u00e9mun\u00e9ration et n\u2019entre donc pas dans l\u2019assiette des cotisations sociales.<\/p>\n

Source : Arr\u00eat de la Cour de cassation, 2\u00e8me chambre civile, du 17 f\u00e9vrier 2022, n\u00b020-19516<\/p>\n

Indemnit\u00e9 transactionnelle : forc\u00e9ment un \u00e9l\u00e9ment de la r\u00e9mun\u00e9ration ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Il peut arriver qu\u2019en employeur cause un pr\u00e9judice aux salari\u00e9s et doive les indemniser en cons\u00e9quence. Mais quelle est la nature de cette indemnit\u00e9 \u00ab transactionnelle \u00bb ? Entre-t-elle dans le champ de la r\u00e9mun\u00e9ration ? Doit-elle \u00eatre soumise \u00e0 cotisations sociales ? R\u00e9ponse du juge.<\/p>\n","protected":false},"author":0,"featured_media":5026,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-5025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"\nIndemnit\u00e9 transactionnelle : forc\u00e9ment un \u00e9l\u00e9ment de la r\u00e9mun\u00e9ration ? - 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\/indemnite-transactionnelle-forcement-un-element-de-la-remuneration\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indemnit\u00e9 transactionnelle : forc\u00e9ment un \u00e9l\u00e9ment de la r\u00e9mun\u00e9ration ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Il peut arriver qu\u2019en employeur cause un pr\u00e9judice aux salari\u00e9s et doive les indemniser en cons\u00e9quence. 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