{"id":8036,"date":"2016-06-24T08:47:00","date_gmt":"2016-06-24T06:47:00","guid":{"rendered":"https:\/\/cdes.fr\/?p=8036"},"modified":"2022-06-02T11:32:43","modified_gmt":"2022-06-02T09:32:43","slug":"actu-jurisprudence-franchises-assiettes-forfaitaires-cotisations-chomage","status":"publish","type":"post","link":"https:\/\/cdes.fr\/?p=8036","title":{"rendered":"ACTU | JURISPRUDENCE : Franchises et assiettes forfaitaires de cotisations : et les cotisations ch\u00f4mage ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8036\" class=\"elementor elementor-8036\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"penci-section penci-disSticky penci-structure-10 elementor-section elementor-top-section elementor-element elementor-element-206db0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"206db0b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"penci-ercol-100 penci-ercol-order-1 penci-sticky-ct    elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f4f950c\" data-id=\"f4f950c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08ae1d0 elementor-widget elementor-widget-text-editor\" data-id=\"08ae1d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les primes de match vers\u00e9es \u00e0 des sportifs dans le cadre de la \u00ab franchise \u00bb tol\u00e9r\u00e9e par la circulaire du 28 juillet 1994 sont-elles exon\u00e9r\u00e9es de la totalit\u00e9 des cotisations et contributions sociales ? La m\u00eame question se pose d\u2019ailleurs s\u2019agissant des assiettes forfaitaires dont certaines associations sportives peuvent b\u00e9n\u00e9ficier dans le cadre de r\u00e9mun\u00e9rations mensuelles inf\u00e9rieures \u00e0 115 fois le SMIC horaire (arr. du 27 juill. 1997, JO du 13 ao\u00fbt 1994, p. 11894). Dans un arr\u00eat du 17 f\u00e9vrier 2022, cons\u00e9cutif \u00e0 la contestation d\u2019un redressement d\u2019assiette r\u00e9alis\u00e9 par l\u2019URSSAF Rh\u00f4ne-Alpes au sein d\u2019une association sportive, la cour d\u2019appel de Grenoble pr\u00e9cise notamment que \u00ab ni la franchise ni les bases forfaitaires ne sont applicables en mati\u00e8re d\u2019assurance ch\u00f4mage et d\u2019AGS, l\u2019assiette de ces cotisations \u00e9tant constitu\u00e9e des r\u00e9mun\u00e9rations brutes plafonn\u00e9es \u00bb.<\/p><p>La solution est parfaitement logique. Les exon\u00e9rations de cotisations instaur\u00e9es dans la double limite de 70 % du plafond journalier de la S\u00e9curit\u00e9 sociale et de 5 manifestations sportives par mois, comme les assiettes forfaitaires existantes depuis pr\u00e8s de 30 ans afin de rendre le poids de la masse salariale plus supportable pour les petites associations sportives, sont circonscrites aux textes les instituant. Or seules sont \u00e9voqu\u00e9es les cotisations d\u2019assurances sociales, d\u2019accidents du travail et de maladies professionnelles, ainsi que les cotisations d\u2019allocations familiales, la CSG et la CRDS. Par aligne- ment des dispositions du code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales sur les dispositions relatives \u00e0 l\u2019assiette des cotisations d\u2019assurance maladie, le versement mobilit\u00e9 est \u00e9galement calcul\u00e9 sur des bases forfaitaires (CGCT, art. L. 2333-65 et L. 2531-5).<\/p><p>En revanche, hors l\u2019hypoth\u00e8se d\u2019un texte sp\u00e9cial relayant ces franchises de cotisations et assiettes forfaitaires pour les autres cotisations et contributions sociales, celles-ci sont calcul\u00e9es sur la base de la r\u00e9mun\u00e9ration r\u00e9elle vers\u00e9e \u00e0 l\u2019int\u00e9ress\u00e9. S\u2019agissant des cotisations d\u2019assurance ch\u00f4mage, et donc AGS, le recours aux assiettes forfaitaires est envisageable : \u00ab l\u2019assiette des contributions peut \u00eatre forfaitaire pour les cat\u00e9gories de salari\u00e9s pour lesquelles les cotisations \u00e0 un r\u00e9gime de base de S\u00e9curit\u00e9 sociale sont ou peuvent \u00eatre calcul\u00e9es sur une assiette forfaitaire \u00bb<\/p><p>(C. trav., art. L. 5422-9). La derni\u00e8re convention d\u2019assurance ch\u00f4mage exclut n\u00e9anmoins express\u00e9ment toute application des assiettes forfaitaires au sein des associations sportives (annexe VII, chap. 1). Dans le silence des textes, la m\u00eame solution s\u2019applique aux sommes vers\u00e9es aux sportifs dans le cadre des \u00ab franchises \u00bb de cotisations.<\/p><p>Une solution identique est applicable aux cotisations obligatoires de retraite compl\u00e9mentaire Agirc-Arrco, pour lesquelles la r\u00e9mun\u00e9ration r\u00e9elle est retenue (Circ. Agirc-Arrco, no 2019-1-DRJ, 9 janv. 2019, I.2.1).<\/p><p>Le transfert prochain de la comp\u00e9tence de recouvrement de ces cotisations au r\u00e9seau des URSSAF devrait d\u2019ailleurs probablement amener \u00e0 des redressements d\u2019assiette \u00e0 partir de 2023.<\/p><p>D\u00e8s lors, les sommes vers\u00e9es dans la limite de 70 % du plafond journalier de la S\u00e9curit\u00e9 sociale \u00e0 l\u2019occasion de certaines manifestations sportives devraient faire l\u2019objet d\u2019un paiement partiel de cotisations et contributions sociales. Cela suppose n\u00e9anmoins l\u2019existence d\u2019un lien de subordination entre les b\u00e9n\u00e9ficiaires et le club. Seuls les salari\u00e9s et certaines personnes assimil\u00e9es sont en effet affili\u00e9s \u00e0 l\u2019assurance ch\u00f4mage. Cet imp\u00e9ratif pr\u00e9alable est fort justement rappel\u00e9 par la cour d\u2019appel d\u2019Aix-en-Provence, saisie dans le cadre de la contestation d\u2019un redresse- ment par une association sportive. Il n\u2019est pas suffisant de constater que des primes de match sont octroy\u00e9es. La qualification du statut des personnes r\u00e9mun\u00e9r\u00e9es constitue un pr\u00e9alable indispensable.<\/p><p>\u00c0 la diff\u00e9rence des franchises, s\u2019agissant des assiettes forfaitaires, la qualit\u00e9 de salari\u00e9 des b\u00e9n\u00e9ficiaires ne fait qu\u2019exceptionnellement d\u00e9bat. Les assiettes de calcul des cotisations et contributions sociales doivent alors \u00eatre diff\u00e9renci\u00e9es selon la nature du pr\u00e9l\u00e8vement.<\/p><p><a href=\"https:\/\/www.linkedin.com\/in\/xavier-aumeran-7b639118b\/\" target=\"_blank\" rel=\"noopener\"><strong>XAVIER AUMERAN<\/strong><\/a><\/p><p><strong>[Aix-en-Provence, 11 f\u00e9vr. 2022, n\u00b0 20\/13188 ; Grenoble, 17 f\u00e9vr. 2022, n\u00b0 19\/03128]<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les primes de match vers\u00e9es \u00e0 des sportifs dans le cadre de la \u00ab franchise \u00bb tol\u00e9r\u00e9e par la circulaire du 28 juillet 1994 sont-elles exon\u00e9r\u00e9es de la totalit\u00e9 des cotisations et&hellip;<\/p>\n","protected":false},"author":92,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":"","beyondwords_generate_audio":"","beyondwords_project_id":"","beyondwords_content_id":"","beyondwords_preview_token":"","beyondwords_player_content":"","beyondwords_player_style":"","beyondwords_language_code":"","beyondwords_language_id":"","beyondwords_title_voice_id":"","beyondwords_body_voice_id":"","beyondwords_summary_voice_id":"","beyondwords_error_message":"","beyondwords_disabled":"","beyondwords_delete_content":"","beyondwords_podcast_id":"","beyondwords_hash":"","publish_post_to_speechkit":"","speechkit_hash":"","speechkit_generate_audio":"","speechkit_project_id":"","speechkit_podcast_id":"","speechkit_error_message":"","speechkit_disabled":"","speechkit_access_key":"","speechkit_error":"","speechkit_info":"","speechkit_response":"","speechkit_retries":"","speechkit_status":"","speechkit_updated_at":"","_speechkit_link":"","_speechkit_text":""},"categories":[1],"tags":[365,91,314,488,491,490,315,34,489,487,59,93,183],"class_list":["post-8036","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","tag-365","tag-actualite","tag-article","tag-assiettes","tag-chomage","tag-cotisations","tag-droit","tag-economie","tag-forfaitaires","tag-franchises","tag-jurisport","tag-jurisprudence","tag-sport"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ACTU | JURISPRUDENCE : Franchises et assiettes forfaitaires de cotisations : et les cotisations ch\u00f4mage ? 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