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Indemnités prud’homales : avec ou sans cotisations sociales ?

Indemnités prud’homales : avec ou sans cotisations sociales ?

Indemnités prud’homales : avec ou sans cotisations sociales ? 150 150 Gescompo

A l’occasion d’un contentieux, une entreprise a été condamnée à indemniser un salarié pour licenciement sans cause réelle et sérieuse. Mais ce dernier est surpris de constater que le montant effectivement perçu est inférieur à la condamnation prononcée. « Normal », selon l’employeur…


Indemnités prud’homales : retenir les cotisations salariales ?

Un salarié conteste son licenciement en justice et obtient gain de cause. Le juge condamne donc son employeur à lui verser des dommages-intérêts.

Mais le salarié, déçu de constater que la somme effectivement reçue est inférieure à celle mentionnée sur le jugement, décide de faire appel à un huissier pour effectuer une saisie sur les comptes bancaires de l’entreprise.

Ce que l’employeur conteste : il considère que la somme qu’il a été condamné à payer est une somme brute, de laquelle il doit donc déduire les cotisations et contributions sociales salariales.

Ce que confirme le juge : faute de précision dans le jugement, l’employeur doit procéder au précompte des sommes dues par le salarié sur l’indemnisation allouée.

Source : Arrêt de la Cour de Cassation, chambre sociale, du 3 juillet 2019, n° 18-14074

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