{"id":9877,"date":"2019-10-29T00:00:00","date_gmt":"2019-10-29T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/complementaire-sante-entreprise\/"},"modified":"2019-10-29T00:00:00","modified_gmt":"2019-10-29T00:00:00","slug":"complementaire-sante-entreprise","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/complementaire-sante-entreprise\/","title":{"rendered":"Dispenses d\u2019adh\u00e9sion \u00e0 la compl\u00e9mentaire sant\u00e9 de l\u2019entreprise"},"content":{"rendered":"

L\u2019employeur ne doit dispenser un salari\u00e9 de s\u2019affilier \u00e0 la compl\u00e9mentaire \u00ab\u00a0frais de sant\u00e9<\/em>\u00a0\u00bb<\/strong> de l\u2019entreprise que si son adh\u00e9sion en tant qu\u2019ayant droit, \u00e0 la mutuelle de son conjoint est obligatoire.<\/p>\n

Tous les employeurs doivent souscrire une compl\u00e9mentaire \u00ab\u00a0frais de sant\u00e9<\/em>\u00a0\u00bb au profit de leurs salari\u00e9s et prendre \u00e0 leur charge au moins la moiti\u00e9 de son co\u00fbt. Les contributions de l\u2019employeur au financement de cette couverture sant\u00e9 sont, sous certaines conditions, exon\u00e9r\u00e9es de cotisations sociales. Ainsi, la compl\u00e9mentaire sant\u00e9 instaur\u00e9e par l\u2019employeur doit notamment avoir un caract\u00e8re collectif et obligatoire.<\/p>\n

Le Code de la S\u00e9curit\u00e9 sociale pr\u00e9voir n\u00e9anmoins que certains salari\u00e9s peuvent \u00eatre dispens\u00e9s d\u2019affiliation sans remettre en cause son caract\u00e8re obligatoire. Attention toutefois, ces dispenses d\u2019adh\u00e9sion ne sont valables que si le salari\u00e9 est contraint, en tant qu\u2019ayant droit, d\u2019adh\u00e9rer \u00e0 la compl\u00e9mentaire de son conjoint<\/strong>.<\/p>\n

Dans une affaire r\u00e9cente, un salari\u00e9 embauch\u00e9<\/a> apr\u00e8s la mise en place de la compl\u00e9mentaire \u00ab\u00a0frais de sant\u00e9<\/em>\u00a0\u00bb dans l\u2019entreprise avait \u00e9t\u00e9 dispens\u00e9 d\u2019y adh\u00e9rer car il \u00e9tait d\u00e9j\u00e0 couvert par la mutuelle de son conjoint. Lors d\u2019un contr\u00f4le, l\u2019Urssaf avait remis en cause l\u2019exon\u00e9ration de cotisations<\/strong> dont avaient b\u00e9n\u00e9fici\u00e9 les contributions de l\u2019employeur au financement de la compl\u00e9mentaire, car ce r\u00e9gime n\u2019avait pas de caract\u00e8re collectif et obligatoire.<\/p>\n

La Cour de cassation<\/a> a maintenu le redressement de cotisations impos\u00e9 \u00e0 l\u2019entreprise. En effet, si l\u2019entreprise justifiait bien que le salari\u00e9 \u00e9tait couvert par la compl\u00e9mentaire \u00ab\u00a0frais de sant\u00e9<\/em>\u00a0\u00bb de son conjoint, elle ne d\u00e9montrait pas, en revanche, que cette adh\u00e9sion \u00e9tait obligatoire. Les juges en ont d\u00e9duit que la dispense d\u2019adh\u00e9sion du salari\u00e9 n\u2019\u00e9tait pas valable et remettait en cause le caract\u00e8re collectif et obligatoire de la compl\u00e9mentaire de l\u2019entreprise. En cons\u00e9quence, les contributions de l\u2019employeur \u00e0 son financement ne pouvaient pas \u00eatre exon\u00e9r\u00e9es de cotisations.<\/p>\n","protected":false},"excerpt":{"rendered":"

L\u2019employeur ne doit dispenser un salari\u00e9 de s\u2019affilier \u00e0 la compl\u00e9mentaire \u00ab\u00a0frais de sant\u00e9\u00a0\u00bb de l\u2019entreprise que si son adh\u00e9sion en tant qu\u2019ayant droit, \u00e0 la mutuelle de son conjoint est obligatoire. Tous les employeurs doivent souscrire une compl\u00e9mentaire \u00ab\u00a0frais de sant\u00e9\u00a0\u00bb au profit de leurs salari\u00e9s et prendre \u00e0 leur charge au moins la […]<\/p>\n","protected":false},"author":10,"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-9877","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"\nDispenses d\u2019adh\u00e9sion \u00e0 la compl\u00e9mentaire sant\u00e9 de l\u2019entreprise | 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\/complementaire-sante-entreprise\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dispenses d\u2019adh\u00e9sion \u00e0 la compl\u00e9mentaire sant\u00e9 de l\u2019entreprise | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"L\u2019employeur ne doit dispenser un salari\u00e9 de s\u2019affilier \u00e0 la compl\u00e9mentaire \u00ab\u00a0frais de sant\u00e9\u00a0\u00bb de l\u2019entreprise que si son adh\u00e9sion en tant qu\u2019ayant droit, \u00e0 la mutuelle de son conjoint est obligatoire. 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