{"id":25888,"date":"2018-06-28T22:00:00","date_gmt":"2018-06-28T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/interdiction-de-remunerations-en-especes-et-inutilite-aux-fins-de-la-preuve-de-la-signature-des-fiches-de-paie-newsletter-norme-tributi-n-125-camera-di-commercio-italo-germanica\/"},"modified":"2026-02-16T16:25:44","modified_gmt":"2026-02-16T15:25:44","slug":"interdiction-de-remunerations-en-especes-et-inutilite-aux-fins-de-la-preuve-de-la-signature-des-fiches-de-paie-newsletter-norme-tributi-n-125-camera-di-commercio-italo-germanica","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/interdiction-de-remunerations-en-especes-et-inutilite-aux-fins-de-la-preuve-de-la-signature-des-fiches-de-paie-newsletter-norme-tributi-n-125-camera-di-commercio-italo-germanica\/","title":{"rendered":"Interdiction de r\u00e9mun\u00e9rations en esp\u00e8ces et inutilit\u00e9 aux fins de la preuve de la signature des fiches de paie (Newsletter Norme & Tributi n. 125 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella)"},"content":{"rendered":"\n

Conform\u00e9ment aux dispositions de la Loi de finances 2018 (loi N\u00b0 205\/17), \u00e0 compter du 1er juillet, les employeurs et les donneurs d’ordre priv\u00e9s seront tenus de verser aux travailleurs la r\u00e9mun\u00e9ration\/r\u00e9tribution et chaque avance par des moyens de paiement tra\u00e7ables. Il ne sera plus possible de payer en esp\u00e8ces, quel que soit le type de relation de travail \u00e9tablie. La disposition suit clairement une politique visant \u00e0 la pr\u00e9vention du blanchiment d’argent (d\u00e9lit pr\u00e9sum\u00e9 du D\u00e9cret l\u00e9gislatif 231) et \u00e0 emp\u00eacher tout abus possible contre les travailleurs. \u00c0 cette fin, la Loi de finances pr\u00e9cise que la signature appos\u00e9e par le travailleur sur sa fiche de paie ne constitue plus une preuve du paiement de la r\u00e9mun\u00e9ration. Donc, \u00e0 partir du 1er juillet, les paiements autoris\u00e9s seront uniquement ceux pr\u00e9vus par la Loi de finances, sous peine de l’application de sanctions p\u00e9cuniaires administratives d’un minimum de 1 000 euros \u00e0 un maximum de 5 000 euros. Et dans ce contexte s’ins\u00e8re le r\u00e9cent jugement de la Cour de cassation (jugement n\u00b025979\/18), qui stipule que, dans le cas o\u00f9 les employ\u00e9s sont oblig\u00e9s d’accepter des fiches de paie indiquant des montants inf\u00e9rieurs \u00e0 ce qui est convenu contractuellement, aussi bien l’entrepreneur personnellement que la soci\u00e9t\u00e9 doivent en r\u00e9pondre en vertu du D\u00e9cret l\u00e9gislatif 231\/01. Par cons\u00e9quent, il serait souhaitable de mettre en \u0153uvre des proc\u00e9dures ad hoc, \u00e0 inclure dans le Mod\u00e8le 231, retra\u00e7ant le flux de paiement des r\u00e9mun\u00e9rations\/r\u00e9tributions.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Conform\u00e9ment aux dispositions de la Loi de finances 2018 (loi N\u00b0 205\/17), \u00e0 compter du 1er juillet, les employeurs et les donneurs d’ordre priv\u00e9s seront tenus de verser aux travailleurs la r\u00e9mun\u00e9ration\/r\u00e9tribution et chaque avance par des moyens de paiement tra\u00e7ables. Il ne sera plus possible de payer en esp\u00e8ces, quel que soit le type de […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-25888","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"\nInterdiction de r\u00e9mun\u00e9rations en esp\u00e8ces et inutilit\u00e9 aux fins de la preuve de la signature des fiches de paie (Newsletter Norme & Tributi n. 125 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella) - De Luca & Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/25888\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Interdiction de r\u00e9mun\u00e9rations en esp\u00e8ces et inutilit\u00e9 aux fins de la preuve de la signature des fiches de paie (Newsletter Norme & Tributi n. 125 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella) - De Luca & Partners\" \/>\n<meta property=\"og:description\" content=\"Conform\u00e9ment aux dispositions de la Loi de finances 2018 (loi N\u00b0 205\/17), \u00e0 compter du 1er juillet, les employeurs et les donneurs d’ordre priv\u00e9s seront tenus de verser aux travailleurs la r\u00e9mun\u00e9ration\/r\u00e9tribution et chaque avance par des moyens de paiement tra\u00e7ables. 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