{"id":2583,"date":"2023-11-23T10:11:36","date_gmt":"2023-11-23T09:11:36","guid":{"rendered":"https:\/\/www.sn-pweb.fr\/?p=2583"},"modified":"2023-11-28T10:30:29","modified_gmt":"2023-11-28T09:30:29","slug":"evolution-du-montant-net-social-en-2024","status":"publish","type":"post","link":"https:\/\/www.sn-pweb.fr\/?p=2583","title":{"rendered":"Evolution du Montant Net Social en 2024"},"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-2023-11-28-10.26.24-A-visually-innovative-composition-for-a-blog-article-about-the-evolution-of-the-Net-Social-Amount-in-2024-focusing-on-financial-variables-and-objecti.png\u00a0\u00bb title_text=\u00a0\u00bbDALL\u00b7E-2023-11-28-10.26.24—A-visually-innovative-composition-for-a-blog-article-about-the-evolution-of-the-Net-Social-Amount-in-2024,-focusing-on-financial-variables-and-objecti\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 r\u00e9mun\u00e9ration de certains salari\u00e9s est constitu\u00e9e en tout ou partie par des primes variables, pouvant \u00eatre conditionn\u00e9es notamment par la r\u00e9alisation d\u2019objectifs.<\/span><\/p>\n

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

Ces clauses d\u2019objectifs doivent respecter un certain formalisme, notamment \u00eatre accept\u00e9es par le salari\u00e9 et que les objectifs soient r\u00e9alisables.<\/span><\/p>\n

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

La jurisprudence impose en outre depuis plusieurs ann\u00e9es le principe selon lequel <\/span>le salari\u00e9 doit pouvoir v\u00e9rifier que le calcul de sa r\u00e9mun\u00e9ration a \u00e9t\u00e9 effectu\u00e9 conform\u00e9ment aux modalit\u00e9s pr\u00e9vues par le contrat de travail<\/em> (Cass. Soc, 18 juin 2008, 07-41.910<\/a>).<\/p>\n

\n

Ce principe de transparence \u00e0 l\u2019\u00e9gard du calcul de la prime peut se heurter \u00e0 des imp\u00e9ratifs de confidentialit\u00e9 li\u00e9s aux \u00e9l\u00e9ments d\u00e9terminant son montant.<\/p>\n

\n

Dans une affaire r\u00e9cente (Cass. soc. 27 septembre 2023, n\u00b0 22-13083), un employeur avait port\u00e9 \u00e0 la connaissance des salari\u00e9s certains \u00e9l\u00e9ments composant la partie variable de la r\u00e9mun\u00e9ration, mais pas en totalit\u00e9, estimant que l\u2019\u00e9l\u00e9ment restant \u00e9tait une \u00ab\u00a0donn\u00e9e discr\u00e9tionnaire qu’il convient de garder confidentielle compte tenu du secteur d’activit\u00e9 concurrentiel qui a des objectifs mondiaux\u00a0\u00bb.<\/p>\n

\n

La Cour de cassation a refus\u00e9 \u00e0 l\u2019employeur la possibilit\u00e9 d\u2019invoquer un imp\u00e9ratif de confidentialit\u00e9, estimant\u00a0que :<\/p>\n

\n

Lorsqu’elle est pay\u00e9e en vertu d’un engagement unilat\u00e9ral, une prime constitue un \u00e9l\u00e9ment de salaire et est obligatoire pour l’employeur dans les conditions fix\u00e9es par cet engagement. Seule une clause pr\u00e9cise d\u00e9finissant objectivement l’\u00e9tendue et les limites de l’obligation souscrite peut constituer une condition d’application d’un tel engagement. Il en r\u00e9sulte que le salari\u00e9 doit pouvoir v\u00e9rifier que le calcul de sa r\u00e9mun\u00e9ration a \u00e9t\u00e9 effectu\u00e9 conform\u00e9ment aux modalit\u00e9s pr\u00e9vues.<\/em><\/p>\n

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

Il convient donc de retenir que lorsqu\u2019une clause d\u2019objectif est pr\u00e9vue au contrat de travail, l\u2019employeur doit s\u2019attendre \u00e0 devoir communiquer l\u2019int\u00e9gralit\u00e9 des \u00e9l\u00e9ments servant \u00e0 son calcul, peu importe le caract\u00e8re confidentiel de certains d\u2019entre eux.<\/span><\/p>\n

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

Plus d\u2019infos sur cette jurisprudence\u00a0: RF Paye – <\/span>R\u00e9mun\u00e9ration variable : l\u2019employeur ne peut pas invoquer le caract\u00e8re confidentiel d\u2019une donn\u00e9e de calcul pour refuser de la communiquer aux salari\u00e9s<\/span><\/a><\/p>\n

Plus d\u2019infos sur la clause d\u2019objectif en g\u00e9n\u00e9ral\u00a0: <\/span>Un article du Cabinet Bensussan et Berenthal<\/span><\/a><\/p>\n

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

La r\u00e9mun\u00e9ration de certains salari\u00e9s est constitu\u00e9e en tout ou partie par des primes variables, pouvant \u00eatre conditionn\u00e9es notamment par la r\u00e9alisation d\u2019objectifs. \u00a0 Ces clauses d\u2019objectifs doivent respecter un certain formalisme, notamment \u00eatre accept\u00e9es par le salari\u00e9 et que les objectifs soient r\u00e9alisables. \u00a0 La jurisprudence impose en outre depuis plusieurs ann\u00e9es le principe […]<\/p>\n","protected":false},"author":1,"featured_media":2590,"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-2583","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":"2560","yoast_head":"\nEvolution du Montant Net Social en 2024 - 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=2583\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Evolution du Montant Net Social en 2024 - SNPWEB\" \/>\n<meta property=\"og:description\" content=\"La r\u00e9mun\u00e9ration de certains salari\u00e9s est constitu\u00e9e en tout ou partie par des primes variables, pouvant \u00eatre conditionn\u00e9es notamment par la r\u00e9alisation d\u2019objectifs. \u00a0 Ces clauses d\u2019objectifs doivent respecter un certain formalisme, notamment \u00eatre accept\u00e9es par le salari\u00e9 et que les objectifs soient r\u00e9alisables. \u00a0 La jurisprudence impose en outre depuis plusieurs ann\u00e9es le principe […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sn-pweb.fr\/?p=2583\" \/>\n<meta property=\"og:site_name\" content=\"SNPWEB\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-23T09:11:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-28T09:30:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.sn-pweb.fr\/wp-content\/uploads\/2023\/11\/DALL\u00b7E-2023-11-28-10.26.24-A-visually-innovative-composition-for-a-blog-article-about-the-evolution-of-the-Net-Social-Amount-in-2024-focusing-on-financial-variables-and-objecti.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"maintenance\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"maintenance\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/?p=2583#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/?p=2583\"},\"author\":{\"name\":\"maintenance\",\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/#\\\/schema\\\/person\\\/70c5a757e858fe069e02251619817cf2\"},\"headline\":\"Evolution du Montant Net Social en 2024\",\"datePublished\":\"2023-11-23T09:11:36+00:00\",\"dateModified\":\"2023-11-28T09:30:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/?p=2583\"},\"wordCount\":559,\"publisher\":{\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/?p=2583#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.sn-pweb.fr\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/DALL\u00b7E-2023-11-28-10.26.24-A-visually-innovative-composition-for-a-blog-article-about-the-evolution-of-the-Net-Social-Amount-in-2024-focusing-on-financial-variables-and-objecti.png\",\"articleSection\":[\"Poste\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.sn-pweb.fr\\\/?p=2583\",\"url\":\"https:\\\/\\\/www.sn-pweb.fr\\\/?p=2583\",\"name\":\"Evolution du Montant Net Social en 2024 - 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