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 20/04/2023

Le coût de l’expertise du CSE sur l’accord de participation est pris en charge par l’employeur

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

Le coût de l’expertise du CSE sur l’accord de participation est pris en charge par l’employeur

Selon la Cour, l'expertise, décidée par le comité social et économique appelé à siéger pour examiner le rapport relatif à l'accord de participation devant lui être présenté par l'employeur dans les six mois qui suivent la clôture de chaque exercice, participe de la consultation récurrente sur la situation économique et financière de l'entreprise prévue à l'article L. 2315-88 du code du travail.

En conséquence, l'expert-comptable désigné par le CSE en vue de l'assister pour l'examen du rapport annuel relatif à la réserve spéciale de participation est rémunéré par l'employeur.

Cass. Soc. 5 avril 2023, n° 21-23.427 FS-B