Maître Marine POUZADOUX

Avocat au barreau de Toulouse

Compétences : Droit de la sécurité sociale et de la protection sociale, Droit du travail et social

Barreau : Toulouse

Adresse : 15, rue Saint-Rémésy 31000 TOULOUSE

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Publié le 24/10/2024

L'indemnité d'occupation du domicile à des fins professionnelles.

Article juridique - Droit du travail et social

Par Me Marine POUZADOUX

L’indemnité d’occupation du domicile à des fins professionnelles.

Télétravail, full-remote, half-remote etc.

Vous en avez déjà entendu parlé. Depuis quelques années, ces nouveaux modes d’exercice se développent.

Attention toutefois quand le salarié ne garde (presque) plus aucun lien physique avec l’entreprise.

Explications.

Le principe.

Le salarié contraint de travailler depuis son domicile exclusivement doit bénéficier d’une double indemnisation :

– en principe la prise en charge des frais liés au télétravail (dépenses d’énergie, Internet etc.).

– et celle compensant la sujétion de devoir réaffecter une partie de son habitat à des fins professionnelles.

Les conditions.

Aucun local professionnel adapté mis à sa disposition, à titre permanent
Contraint d’affecter, pour les besoins de son activité, une partie du domicile à des fins professionnelles (transformation d’une pièce en bureau, en espace de stockage de matériel etc.)

La preuve.

En cas de contentieux, c’est à l’employeur, qui conteste devoir une indemnité pour occupation du domicile à des fins professionnelles, qu’incombe de démontrer avoir mis effectivement à la disposition du salarié un local professionnel pour y exercer son activité (Cass. soc., 15 novembre 2023, n° 21-26.021).

L’indemnité.

Prescription de 5 ans
Montant fixé au cas par cas par juge :
- souvent forfaitaire;
- prise en compte notamment de la surface affectée / surface habitable ;
- ne varie pas en fonction du temps de travail (temps partiel).

Exemples.

A titre d’exemple, a été retenu :

Un montant mensuel de 115 euros pour la transformation d’un espace en « emplacement bureau » pour contenir du matériel bureautique, de la documentation volumineuse ainsi que des dossiers (Cour d’appel de Paris, 3 octobre 2023, n°21/02927);

Un montant mensuel de 100 euros pour l’affectation d’un bureau de 12 m² à des fins professionnelles, dans un pavillon de 160 m² (Cour d'appel de Poitiers, 30 mars 2023, nº 21/02683).

Article rédigé sans l’aide de l’IA.

Photo de Tobias Tullius sur Unsplash