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 05/10/2020

Le salarié n’a pas la qualité de cotisant auprès de l’Urssaf

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

Le salarié n’a pas la qualité de cotisant auprès de l’Urssaf

L’employeur, tenu de verser sa contribution et de précompter celle du salarié, est seul redevable des cotisations et, sous sa responsabilité personnelle, de leur versement à l’organisme de recouvrement. Dès lors, un salarié, qui n’a pas la qualité de cotisant, ne peut demander à l’Urssaf le remboursement de ses propres cotisations sociales salariales versées pour son compte par l’employeur.

Cass. 2ème civ. 24 septembre 2020, n° 19-17.776, F-PBI