Maître Frédéric CHHUM

Avocat au barreau de Paris

Compétences : Droit du travail et social, Procédure d'appel, Droit pénal, Procédure civile

Barreau : Paris

Adresse : 34 RUE PETRELLE 75009 PARIS

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Publié le 23/05/2018

Prud’hommes - versement d’une indemnité au titre d’un licenciement : le fait générateur des cotisations sociales est le paiement de la rémunération (c. cass. 3 mai 2018, n°16-17317)

Article juridique - Droit du travail et social

Par Me Frédéric CHHUM

Prud’hommes - versement d’une indemnité au titre d’un licenciement : le fait générateur des cotisations sociales est le paiement de la rémunération (c. cass. 3 mai 2018, n°16-17317)

Il résulte des dispositions combinées des articles L. 242-1 et R. 243-6 du code de la sécurité sociale que le fait générateur des cotisations sociales est le paiement de la rémunération.

Il s'en déduit que lorsque le juge judiciaire alloue un complément d'indemnisation au titre de la rupture du contrat de travail, il doit être procédé au calcul du plafond d'exclusion d'assiette en appliquant les règles en vigueur au jour du versement complémentaire.

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Pour lire la suite de la brève, cliquez sur le lien ci-dessous.

https://blogavocat.fr/space/frederic.chhum/content/versement-d%E2%80%99une-indemnit%C3%A9-au-titre-de-la-rupture-du-contrat-de-travail-le-fait-g%C3%A9n%C3%A9rateur-des-cotisations-sociales-est-le-paiement-de-la-r%C3%A9mun%C3%A9ration-c.-cass.-3-mai-2018-n%C2%B016-17317_

C. cass. 3 mai 2018, n°16-17317

https://juricaf.org/arret/FRANCE-COURDECASSATION-20180503-1617317

Frédéric CHHUM, Avocats à la Cour (Paris et Nantes)

. Paris : 4 rue Bayard 75008 Paris - Tel: 01 42 56 03 00 ou 01 42 89 24 48
. Nantes : 41, Quai de la Fosse 44000 Nantes - Tel: 02 28 44 26 44

e-mail : chhum@chhum-avocats.com

Blog : www.chhum-avocats.fr

http://twitter.com/#!/fchhum