Maître Eric ROCHEBLAVE

Avocat au barreau de Montpellier

Avocat titulaire d'un certificat de spécialisation en Droit de la sécurité sociale et de la protection sociale et Droit du travail

Compétences : Droit du travail, Droit de la sécurité sociale et de la protection sociale, Procédure d'appel

Barreau : Montpellier

Adresse : 1025 av. Henri Becquerel 34000 MONTPELLIER

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Publié le 07/06/2026

Un employeur a financé le reclassement de ses salariés licenciés. L'URSSAF a voulu le redresser de 30 475 €.

Article juridique - Droit de la sécurité sociale et de la protection sociale

Par Me Eric ROCHEBLAVE

Un employeur a financé le reclassement de ses salariés licenciés. L'URSSAF a voulu le redresser de 30 475 €.

Une entreprise licencie. Plan de sauvegarde de l'emploi. Des postes supprimés, des salariés à accompagner vers la suite.

Elle ne se contente pas d'indemniser. Elle paie un tiers : formation, accompagnement, aide à la création d'entreprise. Tout pour qu'un salarié licencié retrouve du travail.

Vient l'inspecteur URSSAF.

Il regarde ces sommes. Il y voit un complément de rémunération.

Il les globalise avec les indemnités de rupture pour le calcul du plafond d'exclusion, et réintègre 30 475 €.

Lettre d'observations : 44 437 €. Ramenés à 30 475 € après réponse.

Mise en demeure. Commission de recours amiable : rejet.

Restait une question. Financer la reconversion d'un salarié licencié, est-ce verser une indemnité « à l'occasion de la rupture » ? Non.

L'exonération des articles L. 242-1 II 7° du code de la sécurité sociale et 80 duodecies du code général des impôts vise les indemnités versées à l'occasion de la rupture du contrat de travail.

Ces sommes-là ne vont pas au salarié. Elles vont à un tiers. Elles financent une formation, un accompagnement, un retour à l'emploi.

Elles ne sont pas une indemnité de rupture. Elles n'entrent donc pas dans l'assiette de la CSG ni de la CRDS.

L'URSSAF ne pouvait pas les y réintégrer.

Tribunal judiciaire de Paris, pôle social, 26 mai 2026, RG 23/01600.

Chef de redressement annulé. URSSAF condamnée à rembourser 30 475 € en principal, intérêts légaux depuis le 22 décembre 2022, 1 500 € de frais, dépens à sa charge. Face à l’URSSAF Consultez un Avocat Spécialiste. Réservation : rocheblave.org

Lire l'article complet sur rocheblave.com : Un employeur a financé le reclassement de ses salariés licenciés. L’URSSAF a voulu le redresser de 30 475 €.