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 : 44 RUE DU LOUVRE 75001 PARIS

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Publié le 05/10/2020

La réintégration d’éléments requalifiés en salaire dans l’assiette de cotisations de sécurité sociale concerne par nature des sommes en brut

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

La réintégration d’éléments requalifiés en salaire dans l’assiette de cotisations de sécurité sociale concerne par nature des sommes en brut

Sauf dispositions particulières contraires, les cotisations de sécurité sociale et d’allocations familiales sont calculées sur le montant brut, avant précompte s’il y a lieu de la part des cotisations et contributions supportée par le salarié, des sommes et avantages compris dans l’assiette des cotisations.

Dès lors que la société n’a pas procédé au précompte de la part des cotisations et contributions due par les salariés, la réintégration des sommes afférentes aux avantages litigieux correspond à leur montant brut.

Cass. 2ème civ. 24 septembre 2020, n° 19-13.194, F-PBI