{"id":1610,"date":"2018-08-31T15:17:45","date_gmt":"2018-08-31T13:17:45","guid":{"rendered":"https:\/\/www.cabinet-sj.com\/?p=1610"},"modified":"2018-08-31T15:17:45","modified_gmt":"2018-08-31T13:17:45","slug":"comment-eviter-un-redressement-urssaf-suite-a-un-seminaire-dentreprise","status":"publish","type":"post","link":"https:\/\/www.cabinet-sj.com\/2026\/?p=1610","title":{"rendered":"Comment \u00e9viter un redressement URSSAF suite \u00e0 un s\u00e9minaire d\u2019entreprise ?"},"content":{"rendered":"

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Les frais de s\u00e9minaire d’entreprise<\/h2>\n

En principe, les frais de s\u00e9minaire d’entreprise ne supportent pas de charges sociales. Toutefois, si certaines r\u00e8gles ne sont pas respect\u00e9es, ces frais sont inclus dans l’assiette des cotisations et l’addition peut vite se r\u00e9v\u00e9ler \u00e9lev\u00e9e pour l’entreprise.<\/p>\n

Ainsi, lorsque l\u2019employeur organise un s\u00e9minaire d\u2019entreprise, la prudence s\u2019impose quant aux risques de r\u00e9int\u00e9gration dans l\u2019assiette des cotisations des frais expos\u00e9s en cas de contr\u00f4le URSSAF.<\/p>\n

Crit\u00e8res d\u2019exon\u00e9ration de cotisations pour les s\u00e9minaires<\/h2>\n

En effet, ces s\u00e9minaires peuvent \u00eatre exon\u00e9r\u00e9s de cotisations lorsque les frais r\u00e9pondent \u00e0 certains crit\u00e8res (circ. DSS\/SDFSS\/5B 2003-7 du 7 janvier 2003, \u00a7 V) :
\n\u2022 caract\u00e8re exceptionnel,
\n\u2022 frais justifi\u00e9s par l\u2019int\u00e9r\u00eat de l\u2019entreprise,
\n\u2022 frais expos\u00e9s en dehors de l\u2019exercice normal de l\u2019activit\u00e9 du salari\u00e9.
\nA d\u00e9faut, les URSSAF et les juges risquent requalifier le s\u00e9minaire en avantage en nature \u00e0 l\u2019\u00e9gard du salari\u00e9 et ainsi soumis \u00e0 cotisations.
\nLa Cour de cassation est r\u00e9cemment venue rappeler ces principes. A cet \u00e9gard, suite \u00e0 un contr\u00f4le, une URSSAF avait notamment r\u00e9int\u00e9gr\u00e9 dans l’assiette des cotisations des sommes relatives \u00e0 un voyage \u00e0 Budapest organis\u00e9 par l\u2019employeur. Ce dernier contestait le redressement en soutenant que les sommes en question constituaient des frais d\u2019entreprise exon\u00e9r\u00e9s de cotisations.<\/p>\n

Pour les juges, tous ces \u00e9l\u00e9ments caract\u00e9risaient un s\u00e9minaire professionnel et donc exon\u00e9r\u00e9s de cotisations. \u00c0 tort pour la Cour de cassation, estimant alors que ces \u00e9l\u00e9ments d\u00e9montrent au contraire que les frais en question n’avaient pas \u00e9t\u00e9 expos\u00e9s pour des charges inh\u00e9rentes aux fonctions des salari\u00e9s, exerc\u00e9es dans l’int\u00e9r\u00eat de l’entreprise. Par cons\u00e9quent, leur prise en charge constituait des avantages en nature soumis \u00e0 cotisations (Cass. civ., 2e ch., 30 mars 2017, n\u00b0 16-12132).<\/p>\n

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