{"id":20412,"date":"2022-03-10T11:03:53","date_gmt":"2022-03-10T10:03:53","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/le-caractere-indemnitaire-de-lindemnite-transactionnelle-justifie-son-exoneration-de-charges-sociales\/"},"modified":"2022-09-19T14:50:22","modified_gmt":"2022-09-19T12:50:22","slug":"le-caractere-indemnitaire-de-lindemnite-transactionnelle-justifie-son-exoneration-de-charges-sociales","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/le-caractere-indemnitaire-de-lindemnite-transactionnelle-justifie-son-exoneration-de-charges-sociales\/","title":{"rendered":"Le caract\u00e8re indemnitaire de l\u2019indemnit\u00e9 transactionnelle justifie son exon\u00e9ration de charges sociales"},"content":{"rendered":"<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Dans un arr\u00eat du 17 f\u00e9vrier 2022, la Cour de cassation confirme qu\u2019une indemnit\u00e9 transactionnelle peut \u00eatre exclue de l\u2019assiette des cotisations de s\u00e9curit\u00e9 sociale d\u00e8s lors qu\u2019elle pr\u00e9sente un caract\u00e8re indemnitaire.<\/span><\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Deux salari\u00e9s avaient saisi le conseil de prud&rsquo;hommes pour demander la r\u00e9siliation judiciaire de leur contrat de travail aux torts de leur employeur et obtenir le paiement de diverses sommes \u00e0 caract\u00e8re indemnitaire (dommages et int\u00e9r\u00eats pour rupture du contrat de travail, indemnit\u00e9s de licenciement, dommages-int\u00e9r\u00eats pour non-respect des temps de repos du forfait jours et des r\u00e8gles relatives aux cong\u00e9s-pay\u00e9s..) et \u00e0 caract\u00e8re salarial (indemnit\u00e9 de pr\u00e9avis et cong\u00e9s pay\u00e9s aff\u00e9rents, soldes de cong\u00e9s pay\u00e9s et RTT).<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Les salari\u00e9s avaient conclu avec leur employeur un accord transactionnel le 5 d\u00e9cembre 2011 comportant le versement d&rsquo;une <\/span><em style=\"color: rgb(0, 0, 0);\">\u00ab indemnit\u00e9 transactionnelle par laquelle chaque salari\u00e9 renonce irr\u00e9vocablement d&rsquo;une part, \u00e0 la demande de r\u00e9siliation judiciaire de son contrat de travail et \u00e0 ses cons\u00e9quences, et d&rsquo;autre part, \u00e0 r\u00e9clamer \u00e0 la soci\u00e9t\u00e9 tous chefs de demande, avantage en nature ou en esp\u00e8ce de quelque sorte que ce soit et notamment des indemnit\u00e9s et paiements divers cons\u00e9cutifs \u00e0 l&rsquo;ex\u00e9cution ou \u00e0 l&rsquo;\u00e9ventuelle rupture des relations de la soci\u00e9t\u00e9 (rappels de salaire, avantages individuels, primes diverses, heures suppl\u00e9mentaires, jours RTT, indemnit\u00e9s de pr\u00e9avis et de licenciement, cong\u00e9s-pay\u00e9s, avantage en nature, frais professionnels, droits \u00e0 DIF, indemnit\u00e9s de toute nature, sans que cette liste soit exhaustive) \u00bb.<\/em><\/p>\n<p class=\"ql-align-justify\"><em style=\"color: rgb(0, 0, 0);\">\u00a0<\/em><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">A la suite d&rsquo;un contr\u00f4le portant sur les ann\u00e9es 2011 et 2012, l&rsquo;URSSAF de Basse-Normandie a notifi\u00e9 \u00e0 l\u2019employeur un redressement r\u00e9sultant de la r\u00e9int\u00e9gration dans l&rsquo;assiette des cotisations sociales des indemnit\u00e9s transactionnelles vers\u00e9es \u00e0 ses deux salari\u00e9s.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">Une mise en demeure lui ayant \u00e9t\u00e9 notifi\u00e9e le 31 janvier 2014, la soci\u00e9t\u00e9 a saisi d&rsquo;un recours une juridiction de s\u00e9curit\u00e9 sociale.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">L\u2019URSSAF avait proc\u00e9d\u00e9 au redressement au motif que l&rsquo;indemnit\u00e9 transactionnelle n&rsquo;avait pas un caract\u00e8re exclusivement indemnitaire puisqu&rsquo;elle comprenait des \u00e9l\u00e9ments de r\u00e9mun\u00e9ration vers\u00e9s en contrepartie ou \u00e0 l&rsquo;occasion du travail.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">La Cour d\u2019appel de Caen a annul\u00e9 le redressement.<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">\u00a0<\/span><\/p>\n<p class=\"ql-align-justify\"><span style=\"color: rgb(0, 0, 0);\">La Cour de cassation a approuv\u00e9 la Cour d\u2019appel de Caen d\u2019avoir jug\u00e9 que la commune intention des parties \u00e9tait d&rsquo;indemniser les salari\u00e9s des cons\u00e9quences du manquement de l&#8217;employeur \u00e0 ses obligations en mati\u00e8re de sant\u00e9 et de s\u00e9curit\u00e9 au travail et que l&rsquo;indemnit\u00e9 litigieuse ne constituait, par cons\u00e9quent, pas un \u00e9l\u00e9ment de r\u00e9mun\u00e9ration mais compensait un pr\u00e9judice pour les salari\u00e9s, et pouvait, \u00e0 ce titre, \u00eatre exclue de l\u2019assiette des cotisations de s\u00e9curit\u00e9 sociale.<\/span><\/p>\n<p>\u00a0<\/p>\n<p><a href=\"https:\/\/www.courdecassation.fr\/decision\/620df3128831ab729b0424ed\" target=\"_blank\" rel=\"noopener\">https:\/\/www.courdecassation.fr\/decision\/620df3128831ab729b0424ed<\/a><\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans un arr\u00eat du 17 f\u00e9vrier 2022, la Cour de cassation confirme qu\u2019une indemnit\u00e9 transactionnelle peut \u00eatre exclue de l\u2019assiette des cotisations de s\u00e9curit\u00e9 sociale d\u00e8s lors qu\u2019elle pr\u00e9sente un caract\u00e8re indemnitaire.<\/p>\n","protected":false},"author":3,"featured_media":20410,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-20412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-en-droit-social"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/20412","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=20412"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/20412\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/20410"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=20412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=20412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=20412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}