{"id":5459,"date":"2016-05-09T11:25:41","date_gmt":"2016-05-09T09:25:41","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5459"},"modified":"2016-05-02T17:37:29","modified_gmt":"2016-05-02T15:37:29","slug":"complement-salaire-maladie","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/","title":{"rendered":"Arr\u00eat maladie : comment calculer le compl\u00e9ment de salaire ?"},"content":{"rendered":"<p class=\"04-Titre10minuscule-GP\">Selon la Cour de cassation, pour la d\u00e9termination de la <strong>r\u00e9mun\u00e9ration maintenue au salari\u00e9 malade<\/strong> en application de dispositions pr\u00e9voyant le maintien de salaire, les indemnit\u00e9s journali\u00e8res vers\u00e9es par la S\u00e9curit\u00e9 sociale sont retenues pour leur <strong>montant brut avant pr\u00e9compte des contributions sociales et impositions<\/strong> de toute nature que la loi met \u00e0 la charge du salari\u00e9.<\/p>\n<p class=\"10-Reference-GP\"><em>Cassation avis, 4 janvier 2016, n\u00b0 16001<\/em><\/p>\n<p class=\"04-Textecourant-GP\">La Cour de cassation rappelle dans cette d\u00e9cision le principe issu d\u2019une jurisprudence intervenue en 2004 : pour calculer le compl\u00e9ment de salaire \u00e0 verser \u00e0 un salari\u00e9 en arr\u00eat-maladie, b\u00e9n\u00e9ficiant d\u2019un maintien conventionnel du salaire net, il convient de <strong>retenir les indemnit\u00e9s journali\u00e8res pour leur montant brut<\/strong>, c\u2019est-\u00e0-dire avant pr\u00e9compte de la CSG et de la CRDS.<\/p>\n<p class=\"04-Textecourant-GP\">De la sorte, la CSG et la CRDS sur les indemnit\u00e9s journali\u00e8res restent \u00e0 la charge du salari\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selon la Cour de cassation, pour la d\u00e9termination de la r\u00e9mun\u00e9ration maintenue au salari\u00e9 malade en application de dispositions pr\u00e9voyant le maintien de salaire, les indemnit\u00e9s journali\u00e8res vers\u00e9es par la S\u00e9curit\u00e9 sociale sont retenues pour leur montant brut avant pr\u00e9compte des contributions sociales et impositions de toute nature que la loi met \u00e0 la charge [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,4],"tags":[922,107,481],"class_list":["post-5459","post","type-post","status-publish","format-quote","hentry","category-actualites","category-retraite-et-protection-sociale","tag-arret-travail","tag-indemnite","tag-maladie","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Arr\u00eat maladie : comment calculer le compl\u00e9ment de salaire ? - Le Blog GERESO<\/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.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arr\u00eat maladie : comment calculer le compl\u00e9ment de salaire ? - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Selon la Cour de cassation, pour la d\u00e9termination de la r\u00e9mun\u00e9ration maintenue au salari\u00e9 malade en application de dispositions pr\u00e9voyant le maintien de salaire, les indemnit\u00e9s journali\u00e8res vers\u00e9es par la S\u00e9curit\u00e9 sociale sont retenues pour leur montant brut avant pr\u00e9compte des contributions sociales et impositions de toute nature que la loi met \u00e0 la charge [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2016-05-09T09:25:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-05-02T15:37:29+00:00\" \/>\n<meta name=\"author\" content=\"\u00c9quipe GERESO\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/\",\"name\":\"Arr\u00eat maladie : comment calculer le compl\u00e9ment de salaire ? - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2016-05-09T09:25:41+00:00\",\"dateModified\":\"2016-05-02T15:37:29+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Arr\u00eat maladie : comment calculer le compl\u00e9ment de salaire ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\",\"name\":\"\u00c9quipe GERESO\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"caption\":\"\u00c9quipe GERESO\"},\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/gereso\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Arr\u00eat maladie : comment calculer le compl\u00e9ment de salaire ? - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/","og_locale":"fr_FR","og_type":"article","og_title":"Arr\u00eat maladie : comment calculer le compl\u00e9ment de salaire ? - Le Blog GERESO","og_description":"Selon la Cour de cassation, pour la d\u00e9termination de la r\u00e9mun\u00e9ration maintenue au salari\u00e9 malade en application de dispositions pr\u00e9voyant le maintien de salaire, les indemnit\u00e9s journali\u00e8res vers\u00e9es par la S\u00e9curit\u00e9 sociale sont retenues pour leur montant brut avant pr\u00e9compte des contributions sociales et impositions de toute nature que la loi met \u00e0 la charge [&hellip;]","og_url":"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/","og_site_name":"Le Blog GERESO","article_published_time":"2016-05-09T09:25:41+00:00","article_modified_time":"2016-05-02T15:37:29+00:00","author":"\u00c9quipe GERESO","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/","url":"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/","name":"Arr\u00eat maladie : comment calculer le compl\u00e9ment de salaire ? - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2016-05-09T09:25:41+00:00","dateModified":"2016-05-02T15:37:29+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2016\/05\/09\/complement-salaire-maladie\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"Arr\u00eat maladie : comment calculer le compl\u00e9ment de salaire ?"}]},{"@type":"WebSite","@id":"https:\/\/www.gereso.com\/actualites\/#website","url":"https:\/\/www.gereso.com\/actualites\/","name":"Le Blog GERESO","description":"Toute l&#039;actu RH, Finance, Fonction Publique, Management...","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6","name":"\u00c9quipe GERESO","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png","caption":"\u00c9quipe GERESO"},"url":"https:\/\/www.gereso.com\/actualites\/author\/gereso\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/5459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=5459"}],"version-history":[{"count":4,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/5459\/revisions"}],"predecessor-version":[{"id":5902,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/5459\/revisions\/5902"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=5459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=5459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=5459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}