{"id":2559,"date":"2023-11-10T11:20:38","date_gmt":"2023-11-10T10:20:38","guid":{"rendered":"https:\/\/www.sn-pweb.fr\/?p=2559"},"modified":"2023-11-28T10:38:21","modified_gmt":"2023-11-28T09:38:21","slug":"limites-dexoneration-retraite-et-prevoyance-articulation-avec-les-caisses-de-conges-payes","status":"publish","type":"post","link":"https:\/\/www.sn-pweb.fr\/?p=2559","title":{"rendered":"Limites d\u2019exon\u00e9ration retraite et pr\u00e9voyance : articulation avec les caisses de cong\u00e9s pay\u00e9s"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbsection\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ 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″ _builder_version=\u00a0\u00bb4.16″ 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\/2023\/11\/DALL\u00b7E-2023-11-13-11.32.49-A-professional-16_9-image-focusing-on-human-resources-and-payroll-management-themes-emphasizing-employer-contributions-to-supplementary-pension-and-p.png\u00a0\u00bb title_text=\u00a0\u00bbDALL\u00b7E-2023-11-13-11.32.49—A-professional-16_9-image-focusing-on-human-resources-and-payroll-management-themes,-emphasizing-employer-contributions-to-supplementary-pension-and-p\u00a0\u00bb _builder_version=\u00a0\u00bb4.23.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″][\/et_pb_image][et_pb_text admin_label=\u00a0\u00bbText\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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

La part patronale finan\u00e7ant les r\u00e9gimes de pr\u00e9voyance compl\u00e9mentaire et de retraite suppl\u00e9mentaire est habituellement exon\u00e9r\u00e9e de cotisations de s\u00e9curit\u00e9 sociale et d\u2019imp\u00f4ts sur le revenu. Ces exon\u00e9rations sont conditionn\u00e9es dans leur principe (r\u00e9gimes collectifs et obligatoires).<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Ces exon\u00e9rations sont \u00e9galement conditionn\u00e9es au respect de certaines limites de montant\u00a0: ainsi, le montant annuel des contributions des employeurs \u00e0 un r\u00e9gime de retraite suppl\u00e9mentaire est exclu de l\u2019assiette des cotisations de s\u00e9curit\u00e9 sociale pour sa part n\u2019exc\u00e9dant pas la plus \u00e9lev\u00e9e des deux limites suivantes : 5 % du montant du plafond annuel de la s\u00e9curit\u00e9 sociale ou 5 % de la r\u00e9mun\u00e9ration soumise \u00e0 cotisations de s\u00e9curit\u00e9 sociale en application de l\u2019article L. 242-1 du code de la s\u00e9curit\u00e9 sociale, dans la limite de cinq fois le montant du plafond annuel de la s\u00e9curit\u00e9 sociale.<\/em><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Pour appr\u00e9cier ces limites d\u2019exon\u00e9ration, il est tenu compte de la r\u00e9mun\u00e9ration vers\u00e9e au salari\u00e9 par l\u2019employeur, mais quid lorsque l\u2019employeur adh\u00e8re \u00e0 une caisse de cong\u00e9s pay\u00e9s\u00a0? peut-il tenir compte, pour augmenter ces limites, de la r\u00e9mun\u00e9ration des indemnit\u00e9s vers\u00e9es au salari\u00e9 par la caisse de cong\u00e9s pay\u00e9s\u00a0?<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u26a0La Cour de cassation a r\u00e9pondu par la n\u00e9gative (<\/span>Cass. civ., 2e ch., 28 septembre 2023, n\u00b0 21-24048<\/span><\/a>)\u00a0:<\/span><\/p>\n

les r\u00e9mun\u00e9rations [\u00e0 prendre en compte], pour la d\u00e9termination du plafond d’exon\u00e9ration des contributions patronales [de retraite suppl\u00e9mentaire], sont celles qui sont vers\u00e9es par l’employeur, \u00e0 l’exclusion de celles vers\u00e9es par un tiers<\/em><\/p>\n

\u00a0<\/span><\/p>\n

Il ne faut donc pas tenir compte des indemnit\u00e9s servies par une \u00e9ventuelle caisse des cong\u00e9s pay\u00e9s<\/strong><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Compte tenu de la r\u00e9daction des textes, il para\u00eet probable que le m\u00eame raisonnement s\u2019applique en mati\u00e8re de pr\u00e9voyance compl\u00e9mentaire.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Si le calcul des limites d\u2019exon\u00e9ration est encore flou pour vous\u00a0:<\/span><\/p>\n

\ud83d\udc49Il y a les d\u00e9veloppements du <\/span>BOSS<\/span><\/a> (pour pr\u00e9voyance\/mutuelle et retraite sup\u2019)<\/span><\/p>\n

\ud83d\udc49Le site de l\u2019URSSAF illustre \u00e9galement les calculs pour la <\/span>retraite suppl\u00e9mentaire<\/span><\/a> et la <\/span>pr\u00e9voyance<\/span><\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

La part patronale finan\u00e7ant les r\u00e9gimes de pr\u00e9voyance compl\u00e9mentaire et de retraite suppl\u00e9mentaire est habituellement exon\u00e9r\u00e9e de cotisations de s\u00e9curit\u00e9 sociale et d\u2019imp\u00f4ts sur le revenu. Ces exon\u00e9rations sont conditionn\u00e9es dans leur principe (r\u00e9gimes collectifs et obligatoires). \u00a0 Ces exon\u00e9rations sont \u00e9galement conditionn\u00e9es au respect de certaines limites de montant\u00a0: ainsi, le montant annuel des […]<\/p>\n","protected":false},"author":1,"featured_media":2565,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"\n

Une question r\u00e9currente : 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\n\n\n

Le minist\u00e8re du travail a donn\u00e9 en ligne son avis \u00e0 l\u2019occasion du question-r\u00e9ponses sur le t\u00e9l\u00e9travail<\/a>.<\/p>\n\n\n\n

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 :<\/p>\n\n\n\n

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\n\n\n

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\n\n\n

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\n\n\n

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 :<\/p>\n\n\n\n

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\n\n\n

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\n\n\n

Reste \u00e0 s\u2019assurer que les crit\u00e8res retenus, le cas \u00e9ch\u00e9ant, soient suffisamment objectifs et valables.<\/p>\n","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2559","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":"2556","yoast_head":"\nLimites d\u2019exon\u00e9ration retraite et pr\u00e9voyance : articulation avec les caisses de cong\u00e9s pay\u00e9s - SNPWEB<\/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:\/\/www.sn-pweb.fr\/?p=2559\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Limites d\u2019exon\u00e9ration retraite et pr\u00e9voyance : articulation avec les caisses de cong\u00e9s pay\u00e9s - SNPWEB\" \/>\n<meta property=\"og:description\" content=\"La part patronale finan\u00e7ant les r\u00e9gimes de pr\u00e9voyance compl\u00e9mentaire et de retraite suppl\u00e9mentaire est habituellement exon\u00e9r\u00e9e de cotisations de s\u00e9curit\u00e9 sociale et d\u2019imp\u00f4ts sur le revenu. 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