Maître Karine GERONIMI

Avocat au barreau de Paris

Compétences : Droit du travail et social, Droit pénal, Droit du crédit et de la consommation, Droit du dommage corporel, Droit des assurances, Droit immobilier, Droit de la santé, Droit de la sécurité sociale et de la protection sociale

Barreau : Paris

Adresse : 105 BOULEVARD VOLTAIRE 75011 PARIS

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Publié le 02/10/2023

Revirement de jurisprudence concernant l’assiette des cotisations de sécurité sociale sur les BSA

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

Revirement de jurisprudence concernant l’assiette des cotisations de sécurité sociale sur les BSA

Dès lors qu'ils sont proposés aux travailleurs en contrepartie ou à l'occasion du travail et acquis par ceux-ci à des conditions préférentielles, les bons de souscription d'actions génèrent un avantage qui entre dans l'assiette des cotisations sociales. Le caractère préférentiel des conditions d'attribution des BSA résulte tant de la qualité de salariés ou de mandataires sociaux des bénéficiaires et de leur nombre limité que des conditions d'émission et de cessibilité des bons, les conditions financières de la souscription n'en constituant qu'un simple indice.

La Cour précise que le fait générateur des cotisations sociales afférentes à cet avantage s'entend désormais de la date de cession ou de réalisation des BSA, de sorte que l'avantage doit être évalué à cette date en fonction du gain obtenu ou de l'économie réalisée par le bénéficiaire.

Cass. 2e civ., 28 sept. 2023, n° 21-20.685, FS-B