{"id":612,"date":"2021-02-09T05:45:00","date_gmt":"2021-02-09T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/remuneration-variable-sous-deduction-des-cotisations-patronales\/"},"modified":"2021-04-09T03:00:13","modified_gmt":"2021-04-09T01:00:13","slug":"remuneration-variable-sous-deduction-des-cotisations-patronales","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/remuneration-variable-sous-deduction-des-cotisations-patronales\/","title":{"rendered":"R\u00e9mun\u00e9ration variable\u2026 sous d\u00e9duction des cotisations patronales ?"},"content":{"rendered":"<p >S\u2019il est possible de pr\u00e9voir une r\u00e9mun\u00e9ration variable dans le contrat de travail d\u2019un salari\u00e9, de quelle libert\u00e9 disposez-vous ? R\u00e9cemment et \u00e0 plusieurs reprises, le juge a \u00e9t\u00e9 sollicit\u00e9 sur la validit\u00e9 de la base de calcul de la r\u00e9mun\u00e9ration variable. Explications\u2026<\/p>\n<div>\n<h2>Les cotisations patronales restent \u00e0 la charge de l\u2019employeur !<\/h2>\n<p>Un salari\u00e9 conteste la base de calcul de sa r\u00e9mun\u00e9ration variable : son contrat de travail pr\u00e9voit, en effet, une commission fix\u00e9e \u00e0 1\/3 de la marge nette d\u00e9gag\u00e9e de son activit\u00e9. Ce qui conduit, selon lui, \u00e0 lui faire supporter les charges patronales aff\u00e9rentes \u00e0 cette r\u00e9mun\u00e9ration variable.<\/p>\n<p>Or, rappelle-t-il, les cotisations sociales dues par l&#8217;employeur doivent rester exclusivement \u00e0 sa charge, toute convention contraire \u00e9tant nulle de plein droit. Il r\u00e9clame donc des rappels de salaires.<\/p>\n<p>Ce que conteste l\u2019employeur : si la base de calcul de sa r\u00e9mun\u00e9ration variable repose, en effet, sur la marge nette, il n\u2019en demeure pas moins qu\u2019il a support\u00e9 les charges patronales aff\u00e9rentes \u00e0 cette commission.<\/p>\n<p>Ce que confirme le juge : la clause pr\u00e9voit, en r\u00e9alit\u00e9, que la r\u00e9mun\u00e9ration variable est calcul\u00e9e proportionnellement \u00e0 la marge brute r\u00e9sultant de l\u2019activit\u00e9 du salari\u00e9 et apr\u00e8s d\u00e9duction de diff\u00e9rentes charges, y compris les cotisations patronales de s\u00e9curit\u00e9 sociale. Mais elle n\u2019aboutit pas \u00e0 faire supporter par le salari\u00e9 les cotisations patronales. Elle est donc valable.<\/p>\n<\/div>\n<p>Sources :<\/p>\n<ul>\n<li>Arr\u00eat de la Cour de Cassation, chambre sociale, du 27 janvier 2021, n\u00b0 17-31046<\/li>\n<li>Arr\u00eat de la Cour de Cassation, chambre sociale, du 27 janvier 2021, n\u00b0 18-21391 (NP)<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/remuneration-variable-sous-deduction-des-cotisations-patronales\" target=\"_blank\" rel=\"noopener\">R\u00e9mun\u00e9ration variable\u2026 sous d\u00e9duction des cotisations patronales ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/variable.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u2019il est possible de pr\u00e9voir une r\u00e9mun\u00e9ration variable dans le contrat de travail d\u2019un salari\u00e9, de quelle libert\u00e9 disposez-vous ? R\u00e9cemment et \u00e0 plusieurs reprises, le juge a \u00e9t\u00e9 sollicit\u00e9 sur la validit\u00e9 de la base de calcul de la r\u00e9mun\u00e9ration variable. Explications\u2026<\/p>\n","protected":false},"author":0,"featured_media":3791,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-612","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>R\u00e9mun\u00e9ration variable\u2026 sous d\u00e9duction des cotisations patronales ? - 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\/remuneration-variable-sous-deduction-des-cotisations-patronales\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9mun\u00e9ration variable\u2026 sous d\u00e9duction des cotisations patronales ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"S\u2019il est possible de pr\u00e9voir une r\u00e9mun\u00e9ration variable dans le contrat de travail d\u2019un salari\u00e9, de quelle libert\u00e9 disposez-vous ? 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