{"id":26464,"date":"2018-01-08T23:00:00","date_gmt":"2018-01-08T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/cotisations-dues-sur-la-transaction-si-rattachee-au-contrat-de-travail\/"},"modified":"2026-02-16T16:26:17","modified_gmt":"2026-02-16T15:26:17","slug":"cotisations-dues-sur-la-transaction-si-rattachee-au-contrat-de-travail","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/giurisprudenza\/cotisations-dues-sur-la-transaction-si-rattachee-au-contrat-de-travail\/","title":{"rendered":"Cotisations dues sur la transaction si rattach\u00e9e au contrat de travail"},"content":{"rendered":"\n

Par sentence n\u00b0 27933 du 23 novembre 2017, la Cour de Cassation est revenue sur le sujet de l’obligation d\u2019assujettir \u00e0 cotisations les sommes vers\u00e9es par l\u2019employeur dans le cadre d’un accord transactionnel conclu avec un employ\u00e9 en marge du contrat de travail. En particulier, selon la Cour Supr\u00eame, pour \u00e9valuer si la transaction<\/strong> mise en \u0153uvre entre les parties est \u00e9trang\u00e8re au rapport de s\u00e9curit\u00e9<\/strong> sociale<\/strong>, il est n\u00e9cessaire de v\u00e9rifier (i) que ne subsiste pas de rapport particulier de correspondance et (ii) qu\u2019il y ait un titre autonome et diff\u00e9rent du contrat de travail justifiant son versement<\/strong>. Le cas d’esp\u00e8ce concernait le droit de trois ex salari\u00e9s d’une soci\u00e9t\u00e9 bancaire auxquels \u00e9taient cr\u00e9dit\u00e9s par l’Inps (Istituto Nazionale della Previdenza Sociale – Institut National de S\u00e9curit\u00e9 Sociale) les cotisations en rapport avec les sommes per\u00e7ues lors de la conciliation \u00e0 l\u2019issue d\u2019un contentieux ant\u00e9rieur. La Cour d’Appel de Rome avait r\u00e9form\u00e9 la sentence de premier degr\u00e9, en accueillant favorablement le recours de l\u2019INPS, et avait sanctionn\u00e9 le non-assujettissement desdites sommes \u00e0 l’imposition de cotisations, car non rattach\u00e9es \u00e0 une fonction de contrepartie au sens de l’art. 12 de la loi italienne 153\/1969 telle que modifi\u00e9e par l’art. 6 du D\u00e9cret l\u00e9gislatif italien 314\/1997. Appel\u00e9e \u00e0 trancher sur ce point, la Cour de Cassation s’est align\u00e9e sur l\u2019orientation consolid\u00e9e selon laquelle, dans le domaine des obligations de pr\u00e9voyance, si une conciliation judiciaire en rapport avec le contrat de travail sous-jacent a eu lieu, l\u2019accord transactionnel stipul\u00e9 entre les parties a efficacit\u00e9 novatoire<\/strong>, constituant la seule source \u00e0 l\u2019origine des droits et des obligations post\u00e9rieurs \u00e0 la rupture du contrat. Par cons\u00e9quent, de l\u2019avis de la Cour, il devient essentiel de comprendre si les sommes vers\u00e9es \u00e0 titre de transaction sont rattach\u00e9es directement au contrat de travail et si, par contre, elles puisent directement leur origine et cause dans l’accord transactionnel.<\/p>\n","protected":false},"excerpt":{"rendered":"

Par sentence n\u00b0 27933 du 23 novembre 2017, la Cour de Cassation est revenue sur le sujet de l’obligation d\u2019assujettir \u00e0 cotisations les sommes vers\u00e9es par l\u2019employeur dans le cadre d’un accord transactionnel conclu avec un employ\u00e9 en marge du contrat de travail. En particulier, selon la Cour Supr\u00eame, pour \u00e9valuer si la transaction mise […]<\/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-26464","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"\nCotisations dues sur la transaction si rattach\u00e9e au contrat de travail - 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\/26464\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotisations dues sur la transaction si rattach\u00e9e au contrat de travail - De Luca & Partners\" \/>\n<meta property=\"og:description\" content=\"Par sentence n\u00b0 27933 du 23 novembre 2017, la Cour de Cassation est revenue sur le sujet de l’obligation d\u2019assujettir \u00e0 cotisations les sommes vers\u00e9es par l\u2019employeur dans le cadre d’un accord transactionnel conclu avec un employ\u00e9 en marge du contrat de travail. 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