{"id":6769,"date":"2016-08-17T17:15:19","date_gmt":"2016-08-17T15:15:19","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=6769"},"modified":"2016-08-18T10:23:30","modified_gmt":"2016-08-18T08:23:30","slug":"assiette-calcul-budgets-comite-entreprise","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/08\/17\/assiette-calcul-budgets-comite-entreprise\/","title":{"rendered":"Quelle est l\u2019assiette \u00e0 retenir pour le calcul des budgets du comit\u00e9 d&rsquo;entreprise ?"},"content":{"rendered":"<p>Selon une pr\u00e9c\u00e9dente d\u00e9cision de 2014, il faut prendre comme base de calcul les <strong>sommes figurant dans le compte 641 de l\u2019entreprise,<\/strong> ce qui comprend\u00a0:<\/p>\n<ul>\n<li>Les salaires, appointements, \u00e0 l\u2019exclusion des r\u00e9mun\u00e9rations des salari\u00e9s mis \u00e0 disposition, pr\u00e9cise la haute juridiction dans la pr\u00e9sente affaire ;<\/li>\n<li>Les cong\u00e9s pay\u00e9s ;<\/li>\n<li>Les primes et gratifications ;<\/li>\n<li>Les indemnit\u00e9s et avantages divers ;<\/li>\n<li>Le suppl\u00e9ment familial.<\/li>\n<\/ul>\n<p>N\u00e9anmoins, il y a lieu d\u2019<strong>en exclure les sommes suivantes<\/strong>\u00a0:<\/p>\n<ul>\n<li>La r\u00e9mun\u00e9ration des dirigeants sociaux ;<\/li>\n<li>Les remboursements de frais ;<\/li>\n<li>Les sommes qui sont dues au titre de la rupture du contrat de travail, hormis les indemnit\u00e9s l\u00e9gales et conventionnelles de licenciement, de retraite et de pr\u00e9avis.<\/li>\n<\/ul>\n<p>Par ce nouvel arr\u00eat, la Cour de cassation pr\u00e9cise \u00e9galement qu\u2019il y a lieu d\u2019<strong>int\u00e9grer les gratifications vers\u00e9es aux stagiaires, les indemnit\u00e9s de d\u00e9part ou mise \u00e0 la retraite<\/strong>.<\/p>\n<p><em>Source &#8211;\u00a0Cass. soc., 31 mai 2015, no 14-25042<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selon une pr\u00e9c\u00e9dente d\u00e9cision de 2014, il faut prendre comme base de calcul les sommes figurant dans le compte 641 de l\u2019entreprise, ce qui comprend\u00a0: Les salaires, appointements, \u00e0 l\u2019exclusion des r\u00e9mun\u00e9rations des salari\u00e9s mis \u00e0 disposition, pr\u00e9cise la haute juridiction dans la pr\u00e9sente affaire ; Les cong\u00e9s pay\u00e9s ; Les primes et gratifications ; [&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":[5],"tags":[435],"class_list":["post-6769","post","type-post","status-publish","format-quote","hentry","category-droit-du-travail","tag-comite-dentreprise","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>Quelle est l\u2019assiette \u00e0 retenir pour le calcul des budgets du comit\u00e9 d&#039;entreprise ? 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