{"id":4702,"date":"2023-08-25T12:34:21","date_gmt":"2023-08-25T11:34:21","guid":{"rendered":"http:\/\/foastek.fr\/?p=4702"},"modified":"2023-09-04T12:37:38","modified_gmt":"2023-09-04T11:37:38","slug":"calcul-de-lassiette-de-la-prime-de-vacances","status":"publish","type":"post","link":"https:\/\/foastek.fr\/?p=4702","title":{"rendered":"Calcul de l’assiette de la prime de vacances"},"content":{"rendered":"\n

L\u2019assiette de la prime de vacances doit-elle exclure les indemnit\u00e9s de cong\u00e9s pay\u00e9s vers\u00e9es aux salari\u00e9s de l\u2019entreprise qui l’ont quitt\u00e9 en cours d\u2019exercice ?<\/strong><\/p>\n\n\n\n

C\u2019est cette question qui a \u00e9t\u00e9 pos\u00e9e r\u00e9cemment \u00e0 la Cour de Cassation par l\u2019entreprise Sopra Steria Group qui avait fait le choix d\u2019exclure de l\u2019assiette les cong\u00e9s pay\u00e9s des salari\u00e9s ayant quitt\u00e9 la soci\u00e9t\u00e9 durant la p\u00e9riode de r\u00e9f\u00e9rence.<\/p>\n\n\n\n

Les articles de la nouvelle (article 7-3) ou de l\u2019ancienne (article 31) nomenclature de la convention collective ne r\u00e9pondent pas directement \u00e0 cette question.<\/p>\n\n\n\n

La Cour de Cassation a tranch\u00e9 pour la solution la plus large :<\/p>\n\n\n\n

\u00ab L\u2019assiette de calcul de la prime de vacances doit \u00eatre calcul\u00e9e en int\u00e9grant les indemnit\u00e9s de cong\u00e9s pay\u00e9s vers\u00e9es aux salari\u00e9s ayant quitt\u00e9 la soci\u00e9t\u00e9 durant la p\u00e9riode de r\u00e9f\u00e9rence \u00bb (Cour de Cassation chambre sociale 7 juin 2023 Pourvoi n\u00b0 21-25.955<\/a>)<\/p>\n\n\n\n

On retiendra l\u2019explication de la Cour de Cassation sur sa solution :<\/p>\n\n\n\n

\u00ab Une convention collective, si elle manque de clart\u00e9, doit \u00eatre interpr\u00e9t\u00e9e comme la loi, c\u2019est-\u00e0-dire, d\u2019abord, en respectant la lettre du texte, ensuite en tenant compte d\u2019un \u00e9ventuel texte l\u00e9gislatif ayant le m\u00eame objet et, en dernier recours, en utilisant la m\u00e9thode t\u00e9l\u00e9ologique consistant \u00e0 rechercher l\u2019objectif social du texte.<\/p>\n\n\n\n

Aux termes du texte susvis\u00e9, l\u2019ensemble des salari\u00e9s b\u00e9n\u00e9ficie d\u2019une prime de vacances d\u2019un montant au moins \u00e9gal \u00e0 10 % de la masse globale des indemnit\u00e9s de cong\u00e9s pay\u00e9s pr\u00e9vus par la convention collective de l\u2019ensemble des salari\u00e9s.<\/p>\n\n\n\n

Il en r\u00e9sulte que cette prime de vacances est calcul\u00e9e sur l\u2019ensemble des indemnit\u00e9s de cong\u00e9s pay\u00e9s vers\u00e9es aux salari\u00e9s de l\u2019entreprise durant la p\u00e9riode de r\u00e9f\u00e9rence, peu important qu\u2019ils aient quitt\u00e9 l\u2019entreprise en cours d\u2019exercice. \u00bb<\/p>\n\n\n\n

Source : L\u2019ASSIETTE DE LA PRIME DE VACANCES<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

L\u2019assiette de la prime de vacances doit-elle exclure les indemnit\u00e9s de cong\u00e9s pay\u00e9s vers\u00e9es aux salari\u00e9s de l\u2019entreprise qui l’ont quitt\u00e9 en cours d\u2019exercice ? […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":4350,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"h5ap_radio_sources":[],"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[2,240,10],"tags":[170,302,375],"class_list":["post-4702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accueil","category-actualite","category-vos-droits","tag-cassation","tag-prime-vacances","tag-soprasteria"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/foastek.fr\/wp-content\/uploads\/2023\/04\/palais_justice.jpg?fit=805%2C453&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p77E1E-1dQ","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/posts\/4702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4702"}],"version-history":[{"count":1,"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/posts\/4702\/revisions"}],"predecessor-version":[{"id":4703,"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/posts\/4702\/revisions\/4703"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=\/wp\/v2\/media\/4350"}],"wp:attachment":[{"href":"https:\/\/foastek.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/foastek.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}