{"id":567,"date":"2021-02-15T05:45:00","date_gmt":"2021-02-15T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/controle-urssaf-sous-traitant-salarie\/"},"modified":"2021-04-07T03:00:25","modified_gmt":"2021-04-07T01:00:25","slug":"controle-urssaf-sous-traitant-salarie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-urssaf-sous-traitant-salarie\/","title":{"rendered":"Contr\u00f4le Urssaf : sous-traitant = salari\u00e9 ?"},"content":{"rendered":"

A la suite d\u2019un contr\u00f4le, une entreprise fait l\u2019objet d\u2019un redressement Urssaf. Mais elle constate que l\u2019Urssaf a proc\u00e9d\u00e9 \u00e0 l\u2019audition d\u2019un sous-traitant hors des locaux de l\u2019entreprise. De quoi annuler, selon elle, ce redressement. \u00ab Et pourquoi donc ? \u00bb, r\u00e9torque l\u2019Urssaf\u2026<\/p>\n

\n

Salari\u00e9s, sous-traitants = personnes r\u00e9mun\u00e9r\u00e9es par l\u2019entreprise<\/h2>\n

Une entreprise fait l\u2019objet d\u2019un contr\u00f4le Urssaf au cours duquel l\u2019un de ses sous-traitants est auditionn\u00e9.<\/p>\n

A l\u2019issue de ce contr\u00f4le, l\u2019entreprise est redress\u00e9e, notamment sur la question de l\u2019assujettissement du sous-traitant au r\u00e9gime de s\u00e9curit\u00e9 sociale des salari\u00e9s.<\/p>\n

Sauf que l\u2019audition du sous-traitant ayant conduit au redressement s\u2019est tenue en dehors de ses locaux, constate l\u2019entreprise qui estime d\u00e8s lors que le redressement doit \u00eatre annul\u00e9.<\/p>\n

Ce que conteste l\u2019Urssaf qui rappelle que si, en effet, les salari\u00e9s ne peuvent \u00eatre auditionn\u00e9s que dans les locaux de l\u2019entreprise, le sous-traitant n\u2019avait pas alors la qualit\u00e9 de salari\u00e9. Cette r\u00e8gle ne s\u2019imposait donc pas ici et le redressement doit \u00eatre, selon elle, maintenu.<\/p>\n

\u00ab Non \u00bb, r\u00e9torque le juge : l’inspecteur Urssaf peut entendre les personnes r\u00e9mun\u00e9r\u00e9es par l’entreprise, \u00e0 quelque titre que ce soit, dans lieux occup\u00e9s par celle-ci ou sur les lieux du travail. Le sous-traitant \u00e9tant une \u00ab personne r\u00e9mun\u00e9r\u00e9e par l\u2019entreprise \u00bb, il aurait d\u00fb \u00eatre entendu dans les locaux de celle-ci ou sur le lieu de travail. Le redressement est donc annul\u00e9 sur ce point.<\/p>\n

Source :<\/span> Arr\u00eat de la Cour de Cassation, 2e chambre civile, du 28 janvier 2021, n\u00b0 19-26263<\/p>\n

Contr\u00f4le Urssaf : sous-traitant = salari\u00e9 ?<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

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

A la suite d\u2019un contr\u00f4le, une entreprise fait l\u2019objet d\u2019un redressement Urssaf. Mais elle constate que l\u2019Urssaf a proc\u00e9d\u00e9 \u00e0 l\u2019audition d\u2019un sous-traitant hors des locaux de l\u2019entreprise. De quoi annuler, selon elle, ce redressement. \u00ab Et pourquoi donc ? \u00bb, r\u00e9torque l\u2019Urssaf\u2026<\/p>\n","protected":false},"author":0,"featured_media":3709,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"\nContr\u00f4le Urssaf : sous-traitant = salari\u00e9 ? - 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\/controle-urssaf-sous-traitant-salarie\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le Urssaf : sous-traitant = salari\u00e9 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"A la suite d\u2019un contr\u00f4le, une entreprise fait l\u2019objet d\u2019un redressement Urssaf. 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