{"id":7604,"date":"2019-03-28T10:00:00","date_gmt":"2019-03-28T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2019\/03\/28\/les-contraventions-routieres-sont-soumises-a-cotisations-sociales\/"},"modified":"2019-05-16T12:00:11","modified_gmt":"2019-05-16T10:00:11","slug":"les-contraventions-routieres-sont-soumises-a-cotisations-sociales","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2019\/03\/28\/les-contraventions-routieres-sont-soumises-a-cotisations-sociales\/","title":{"rendered":"Les contraventions routi\u00e8res sont soumises \u00e0 cotisations sociales"},"content":{"rendered":"

Lorsqu\u2019un salari\u00e9 commet une infraction routi\u00e8re au volant d\u2019un v\u00e9hicule de l\u2019entreprise et n\u2019est pas interpell\u00e9, ce qui est le cas, par exemple, lorsqu\u2019il est flash\u00e9 par un radar pour exc\u00e8s de vitesse, c\u2019est l\u2019employeur qui re\u00e7oit l\u2019avis de contravention.<\/p>\n

Depuis le 1er<\/sup>\u00a0janvier\u00a02017, l\u2019employeur qui re\u00e7oit un tel avis doit, lorsque la carte grise est \u00e9tablie au nom d\u2019une soci\u00e9t\u00e9, communiquer \u00e0 l\u2019administration l\u2019identit\u00e9 du salari\u00e9 qui a commis l\u2019infraction. C\u2019est donc au salari\u00e9 qu\u2019il appartient de payer l\u2019amende.<\/p>\n

Si l\u2019employeur est oblig\u00e9 de d\u00e9noncer le conducteur fautif, rien ne l\u2019emp\u00eache cependant de prendre \u00e0 sa charge le paiement de la contravention. Mais attention, la Cour de cassation vient de confirmer que la prise en charge par l\u2019employeur des amendes inflig\u00e9es \u00e0 un salari\u00e9 en raison de contraventions au Code de la route est un avantage soumis \u00e0 cotisations sociales. Autrement dit, l\u2019employeur qui paie les contraventions \u00e0 la place de ses salari\u00e9s doit verser des cotisations sociales sur le montant de ces amendes.<\/p>\n


\n Cassation civile 2e, 14\u00a0f\u00e9vrier\u00a02019, n\u00b0\u00a017-28047
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2019<\/p>\n","protected":false},"excerpt":{"rendered":"

Le paiement par l\u2019employeur des contraventions routi\u00e8res re\u00e7ues par ses salari\u00e9s est un avantage soumis \u00e0 cotisations sociales.<\/p>\n","protected":false},"author":5,"featured_media":7605,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7604"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=7604"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7604\/revisions"}],"predecessor-version":[{"id":7625,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7604\/revisions\/7625"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/7605"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=7604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=7604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=7604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}