{"id":2546,"date":"2023-10-14T14:32:41","date_gmt":"2023-10-14T12:32:41","guid":{"rendered":"https:\/\/www.sn-pweb.fr\/?p=2546"},"modified":"2023-10-16T14:37:03","modified_gmt":"2023-10-16T12:37:03","slug":"quand-un-pret-consenti-a-un-mandataire-social-devient-une-remuneration","status":"publish","type":"post","link":"https:\/\/www.sn-pweb.fr\/?p=2546","title":{"rendered":"Quand un \u00ab pr\u00eat \u00bb consenti \u00e0 un mandataire social devient une r\u00e9mun\u00e9ration"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbsection\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_color=\u00a0\u00bbRGBA(0,0,0,0)\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/www.sn-pweb.fr\/wp-content\/uploads\/2021\/09\/2109_SNP-VisuelActu3.png\u00a0\u00bb title_text=\u00a0\u00bb2109_SNP-VisuelActu3&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][et_pb_text admin_label=\u00a0\u00bbText\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<p style=\"font-weight: 400;\"><span>Par convention, un mandataire social (pr\u00e9sident de SAS) avait b\u00e9n\u00e9fici\u00e9 du versement d\u2019une certaine somme d\u2019argent pendant 3 ans (il avait \u00e9t\u00e9 autoris\u00e9 \u00e0 pr\u00e9lever le compte courant d\u2019un associ\u00e9), \u00e0 l\u2019issue desquels il \u00e9tait convenu qu\u2019il en rembourserait l\u2019int\u00e9gralit\u00e9 les ann\u00e9es suivantes, ce qui avait bien \u00e9t\u00e9 le cas, la dette ayant \u00e9t\u00e9 rembours\u00e9e (par remboursements, et acte de cession d\u2019actions).<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Pour l\u2019URSSAF, les montants pr\u00e9lev\u00e9s par le dirigeant devaient \u00eatre soumis \u00e0 cotisation au moment de leur versement, peu important que la somme ait \u00e9t\u00e9 rembours\u00e9e par la suite.<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>La Cour de cassation a suivi les arguments de l\u2019URSSAF\u00a0en consid\u00e9rant que\u00a0:<\/span><\/p>\n<p style=\"font-weight: 400;\">\u00e8<span>Le Pr\u00e9sident de SAS est affili\u00e9 au r\u00e9gime g\u00e9n\u00e9ral de la s\u00e9curit\u00e9 sociale<\/span><\/p>\n<p style=\"font-weight: 400;\">\u00e8<span>Une somme mise \u00e0 la disposition d\u2019un tel dirigeant est r\u00e9put\u00e9e \u00eatre vers\u00e9e \u00e0 titre de r\u00e9mun\u00e9ration<\/span><\/p>\n<p style=\"font-weight: 400;\">\u00e8<span>Elle doit par cons\u00e9quent \u00eatre soumise \u00e0 cotisation d\u00e8s le moment de son versement<\/span><\/p>\n<p style=\"font-weight: 400;\">\u00e8<span>Le fait que la somme soit rembours\u00e9e ult\u00e9rieurement par le b\u00e9n\u00e9ficiaire n\u2019a pas d\u2019incidence sur ce r\u00e9gime social<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>Il y avait donc lieu, d\u2019apr\u00e8s les juges, de soumettre les sommes \u00e0 cotisations et le redressement URSSAF a \u00e9t\u00e9 confirm\u00e9.<\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000048085784?init=true&amp;page=1&amp;query=21-22085&amp;searchField=ALL&amp;tab_selection=all\"><span>Cour de cassation, civile, Chambre civile 2, 7 septembre 2023, 21-22.085, In\u00e9dit<\/span><\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par convention, un mandataire social (pr\u00e9sident de SAS) avait b\u00e9n\u00e9fici\u00e9 du versement d\u2019une certaine somme d\u2019argent pendant 3 ans (il avait \u00e9t\u00e9 autoris\u00e9 \u00e0 pr\u00e9lever le compte courant d\u2019un associ\u00e9), \u00e0 l\u2019issue desquels il \u00e9tait convenu qu\u2019il en rembourserait l\u2019int\u00e9gralit\u00e9 les ann\u00e9es suivantes, ce qui avait bien \u00e9t\u00e9 le cas, la dette ayant \u00e9t\u00e9 rembours\u00e9e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2548,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\n<p>Une question r\u00e9currente&nbsp;: celle du droit des salari\u00e9s en situation de t\u00e9l\u00e9travail au b\u00e9n\u00e9fice des titres-restaurant, lorsqu\u2019un tel dispositif existe dans l\u2019entreprise.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Le minist\u00e8re du travail a donn\u00e9 en ligne son avis \u00e0 l\u2019occasion du&nbsp;<a href=\"https:\/\/travail-emploi.gouv.fr\/le-ministere-en-action\/coronavirus-covid-19\/questions-reponses-par-theme\/article\/teletravail\">question-r\u00e9ponses sur le t\u00e9l\u00e9travail<\/a>.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>L\u2019administration rappelle qu\u2019en principe, au nom de l\u2019\u00e9galit\u00e9 de traitement, les t\u00e9l\u00e9travailleurs peuvent pr\u00e9tendre au b\u00e9n\u00e9fice des titres-restaurant&nbsp;:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>En application du principe g\u00e9n\u00e9ral d\u2019\u00e9galit\u00e9 de traitement entre salari\u00e9s, les t\u00e9l\u00e9travailleurs b\u00e9n\u00e9ficient des m\u00eames droits et avantages l\u00e9gaux et conventionnels que ceux applicables aux salari\u00e9s en situation comparable travaillant dans les locaux de l\u2019entreprise. Il s\u2019agit d\u2019une r\u00e8gle d\u2019ordre public rappel\u00e9e par l\u2019Ani du 19 juillet 2005 (art. 4) et reprise dans le code du travail : \u00ab le t\u00e9l\u00e9travailleur a les m\u00eames droits que le salari\u00e9 qui ex\u00e9cute son travail dans les locaux de l\u2019entreprise \u00bb (L. 1222-9).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>D\u00e8s lors que les salari\u00e9s exer\u00e7ant leur activit\u00e9 dans les locaux de l\u2019entreprise b\u00e9n\u00e9ficient des titres-restaurant, les t\u00e9l\u00e9travailleurs doivent aussi en recevoir si leurs conditions de travail sont \u00e9quivalentes. L\u2019attribution d\u2019un titre restaurant \u00e9tant seulement conditionn\u00e9e \u00e0 ce que le repas du salari\u00e9 soit compris dans son horaire de travail journalier (R. 3262-7), les t\u00e9l\u00e9travailleurs recevront un titre restaurant par jour travaill\u00e9 d\u00e8s lors que leur journ\u00e9e de travail recouvre, \u00ab 2 vacations entrecoup\u00e9es d\u2019une pause r\u00e9serv\u00e9e \u00e0 la prise d\u2019un repas \u00bb (ex. : salari\u00e9 travaillant de 9 \u00e0 17 heures).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>Si les titres-restaurant constituent un avantage consenti par l\u2019employeur qui b\u00e9n\u00e9ficie des exon\u00e9rations fiscales et sociales a l\u2019instar des remboursements de frais professionnels, leur octroi n\u2019est pour autant pas conditionn\u00e9 \u00e0 l\u2019existence d\u2019une d\u00e9pense suppl\u00e9mentaire et inh\u00e9rente \u00e0 l\u2019emploi engag\u00e9e par le salari\u00e9.<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Cependant elle apporte une nuance \u00e0 ce principe, en rappelant que, n\u2019\u00e9tant pas un dispositif r\u00e9sultant d\u2019une obligation l\u00e9gale, l\u2019attribution du titre-restaurant est parfois subordonn\u00e9, dans l\u2019entreprise, \u00e0 un certain nombre de crit\u00e8res n\u2019\u00e9tant pas forc\u00e9ment li\u00e9s aux seuls horaires de travail, par exemple l\u2019\u00e9loignement du lieu de travail par rapport au domicile, \u00e0 condition que ces crit\u00e8res soient objectifs&nbsp;:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>Toutefois, le titre restaurant est un avantage consenti par l\u2019employeur qui ne r\u00e9sulte d\u2019aucune obligation l\u00e9gale ; il n\u2019est donc pas interdit de subordonner l\u2019attribution de cet avantage \u00e0 certains crit\u00e8res \u00e0 condition qu\u2019ils soient objectifs, c\u2019est-\u00e0-dire des crit\u00e8res qui s\u2019appliquent autant aux t\u00e9l\u00e9travailleurs qu\u2019aux salari\u00e9s travaillant dans l\u2019entreprise. Ainsi, l\u2019employeur peut diff\u00e9rencier l\u2019attribution des titres repas en fonction de l\u2019\u00e9loignement du travail par rapport au domicile, d\u00e8s lors que cette diff\u00e9renciation est fond\u00e9e sur un crit\u00e8re objectif, c\u2019est-\u00e0-dire la distance s\u00e9parant le lieu du travail du domicile (Cass. soc., 22 janv. 1992, n\u00b0 88-40.938 ; CA N\u00eemes, 27 mars 2012, n\u00b010-4144).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>Un accord collectif de travail, existant ou \u00e0 n\u00e9gocier, pourrait pr\u00e9voir des stipulations particuli\u00e8res en mati\u00e8re d\u2019octroi de titres-restaurant, assurant un mode d\u2019organisation en t\u00e9l\u00e9travail qui tienne compte le mieux possible de la situation propre \u00e0 chaque activit\u00e9, \u00e0 chaque service et \u00e0 chaque salari\u00e9, sous r\u00e9serve du respect du principe d\u2019\u00e9galit\u00e9 de traitement entre le salari\u00e9 qui ex\u00e9cute son travail en t\u00e9l\u00e9travail et celui qui l\u2019ex\u00e9cute dans les locaux de l\u2019entreprise (L. 1222-9).<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Reste \u00e0 s\u2019assurer que les crit\u00e8res retenus, le cas \u00e9ch\u00e9ant, soient suffisamment objectifs et valables.<\/p>\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poste"],"_et_post_bg_color":"#ffffff","_et_post_bg_layout":"light","_et_pb_show_title":"on","_dp_original":"2542","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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