{"id":9788,"date":"2019-04-17T00:00:00","date_gmt":"2019-04-17T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/provance-collectives\/"},"modified":"2019-04-17T00:00:00","modified_gmt":"2019-04-17T00:00:00","slug":"provance-collectives","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/provance-collectives\/","title":{"rendered":"Pr\u00e9voyance collective : informez vos salari\u00e9s !"},"content":{"rendered":"

Un r\u00e9gime de pr\u00e9voyance collective, comme une couverture \u00ab\u00a0frais de sant\u00e9<\/em>\u00a0\u00bb, peut \u00eatre instaur\u00e9 dans l\u2019entreprise par une d\u00e9cision unilat\u00e9rale de l\u2019employeur. Ce dernier doit alors remettre \u00e0 chaque salari\u00e9 un document \u00e9crit constatant cette d\u00e9cision. Une formalit\u00e9 qui est obligatoire pour que l\u2019employeur soit exon\u00e9r\u00e9 des cotisations sociales sur les contributions patronales finan\u00e7ant le r\u00e9gime. Et cette r\u00e8gle vaut \u00e9galement en cas de modification du r\u00e9gime de pr\u00e9voyance collective\u2026<\/p>\n

Ainsi, une soci\u00e9t\u00e9 avait mis en place, par d\u00e9cision unilat\u00e9rale, un r\u00e9gime de pr\u00e9voyance sant\u00e9<\/strong> au profit de ses salari\u00e9s<\/a>. Chacun d\u2019entre eux en avait \u00e9t\u00e9 inform\u00e9 par \u00e9crit. Quelques ann\u00e9es plus tard, la soci\u00e9t\u00e9 avait souscrit, aupr\u00e8s de la m\u00eame mutuelle, un nouveau contrat qui modifiait les montants des contributions patronales et salariales. Or, la soci\u00e9t\u00e9 avait choisi de communiquer ce changement aux salari\u00e9s par voie d\u2019affichage. Un choix que l\u2019Urssaf, lors d\u2019un contr\u00f4le men\u00e9 \u00e0 l\u2019\u00e9gard de la soci\u00e9t\u00e9, avait d\u00e9cid\u00e9 de sanctionner par un redressement de cotisations sociales. En effet, selon cet organisme, la modification de la r\u00e9partition du financement, entre employeur et employ\u00e9s, du r\u00e9gime \u00ab\u00a0frais de sant\u00e9<\/em>\u00a0\u00bb devait, tout comme l\u2019instauration de ce r\u00e9gime, faire l\u2019objet d\u2019une information individuelle des salari\u00e9s. L\u2019employeur qui n\u2019avait pas rempli cette formalit\u00e9 ne devait donc pas b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de cotisations sociales sur ses contributions. Saisie du litige, la Cour de cassation a confirm\u00e9 la position de l\u2019Urssaf.<\/p>\n

Vous pouvez consulter l’arr\u00eat de la Cour de\u00a0Cassation civile n\u00b0\u00a018-12380<\/a> du 14 mars 2019.<\/p>\n

Pour plus d’informations n’h\u00e9sitez pas \u00e0 contacter le cabinet Abeille & Associ\u00e9s<\/a>.<\/p><\/blockquote>\n

Article publi\u00e9 le\u00a0

L’employeur qui n’informe pas individuellement les salariés des modifications apportées au régime de prévoyance collective<\/strong> perd l’exonération de cotisations sociales<\/strong> applicable sur les contributions patronales liées à ce régime.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9788","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"\nPr\u00e9voyance collective : informez vos salari\u00e9s ! | Abeille Avocats<\/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:\/\/abeille.law\/provance-collectives\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9voyance collective : informez vos salari\u00e9s ! 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