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 19/11/2021

La séparation des budgets du CSE doit être respectée

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

La séparation des budgets du CSE doit être respectée

L'employeur verse au comité d’entreprise une subvention de fonctionnement et une subvention destinée aux activités sociales et culturelles, laquelle est déterminée de façon distincte. Il en résulte une séparation budgétaire interdisant tout transfert d'un budget à l'autre, hors cas expressément spécifiés, et notamment un transfert au budget des activités sociales et culturelles des excédents du budget de fonctionnement des exercices passés, lesquels doivent rester affectés au budget de fonctionnement (Articles L. 2325-43 et L. 2323-86 du code du travail).

Dans le cadre de l'adoption de son budget prévisionnel de fonctionnement destiné à assurer l'exercice de ses missions et prérogatives jusqu'à la fermeture d’un établissement, le Comité d’entreprise se devait donc de respecter strictement le principe de séparation des budgets et ne pouvait transférer au budget des activités sociales et culturelles de l'année en cours les excédents du budget de fonctionnement des exercices antérieurs.

Il est à noter que depuis l’ordonnance Macron du 22 septembre 2017 qui a transformé les CE en CSE, un transfert est possible sous conditions et dans la limite de 10 % du budget.

Cass. Soc. 20 octobre 2021, n° 20-14.578