{"id":9871,"date":"2019-08-09T00:00:00","date_gmt":"2019-08-09T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/assujettissement-des-cotisations\/"},"modified":"2019-08-09T00:00:00","modified_gmt":"2019-08-09T00:00:00","slug":"assujettissement-des-cotisations","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/assujettissement-des-cotisations\/","title":{"rendered":"Actualit\u00e9 droit social par Me Denis FERRE"},"content":{"rendered":"<p>Enfin, une d\u00e9cision claire en mati\u00e8re sur l\u2019<strong>assujettissement des cotisations<\/strong> en l\u2019absence de pr\u00e9cision de la d\u00e9cision de justice. Dans un arr\u00eat du 3 juillet 2019 (18-12149), arr\u00eat publi\u00e9 au bulletin, la Cour de Cassation vient d\u2019apporter une pr\u00e9cision importante en mati\u00e8re d\u2019ex\u00e9cution de certaines d\u00e9cisions prud\u2019homales impr\u00e9cises quant \u00e0 la nature des sommes et aux cotisations attach\u00e9es, dont le pr\u00e9compte incombe \u00e0 l\u2019employeur. La Cour de Cassation dans un attendu clair pr\u00e9cise : \u00ab <em>En statuant ainsi, alors qu\u2019elle avait constat\u00e9 que la d\u00e9cision servant de fondement aux poursuites ne s\u2019\u00e9tait pas prononc\u00e9e sur l\u2019imputation des cotisations et des contributions sociales, ce dont il r\u00e9sultait que l\u2019employeur devait proc\u00e9der au pr\u00e9compte des sommes dues par le salari\u00e9 sur la condamnation prononc\u00e9e, la Cour d\u2019Appel, qui, sous couvert d\u2019interpr\u00e9tation, a modifi\u00e9 la d\u00e9cision qui lui \u00e9tait soumise, a viol\u00e9 les textes susvis\u00e9s<\/em> \u00bb. Cette d\u00e9cision a le b\u00e9n\u00e9fice de la clart\u00e9. Si la juridiction ne se prononce pas sur le caract\u00e8re net ou brut des cotisations, l\u2019employeur doit proc\u00e9der au pr\u00e9compte des sommes dues par le salari\u00e9 sur la condamnation prononc\u00e9e.<\/p>\n<blockquote><p>Pour plus d&#8217;informations sur le monde du droit du travail et de la protection sociale, n&#8217;h\u00e9sitez pas \u00e0 consulter les <a title=\"Actualit\u00e9s | Droit du travail et de la protection sociale\" href=\"fr\/actualites\/nos-actualites-juridiques\/theme-22-droit-du-travail-et-de-la-protection-sociale\">actualit\u00e9s du cabinet Abeille &#038; Associ\u00e9s Avocats<\/a>.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Enfin, une d\u00e9cision claire en mati\u00e8re sur l\u2019assujettissement des cotisations en l\u2019absence de pr\u00e9cision de la d\u00e9cision de justice. Dans un arr\u00eat du 3 juillet 2019 (18-12149), arr\u00eat publi\u00e9 au bulletin, la Cour de Cassation vient d\u2019apporter une pr\u00e9cision importante en mati\u00e8re d\u2019ex\u00e9cution de certaines d\u00e9cisions prud\u2019homales impr\u00e9cises quant \u00e0 la nature des sommes et [&hellip;]<\/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-9871","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Actualit\u00e9 droit social par Me Denis FERRE | 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\/assujettissement-des-cotisations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Actualit\u00e9 droit social par Me Denis FERRE | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"Enfin, une d\u00e9cision claire en mati\u00e8re sur l\u2019assujettissement des cotisations en l\u2019absence de pr\u00e9cision de la d\u00e9cision de justice. 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