Un accord collectif peut être dénoncé par la totalité des signataires employeurs ou salariés, ou bien mis en cause lorsque survient un évènement qui le rend inapplicable comme une fusion, une cession, ou un changement d’activité du cabinet. Cette dénonciation ou mise en cause prend effet, en principe, à l’expiration d’un préavis de 3 mois, l’accord bénéficiant ensuite d’un délai de « survie » de 12 mois maximum permettant aux parties de conclure un accord de substitution. De nouvelles règles viennent encadrer cette procédure pour permettre aux parties d’anticiper les difficultés liées à ces situations.
Quand conclure un accord de substitution ?
Désormais, en cas de dénonciation d’un accord, l’une des parties intéressées peut demander que des négociations soient engagées dès le début du préavis de 3 mois et n’a donc plus à attendre, comme précédemment, l’expiration de ce délai. En conséquence, il est maintenant possible de conclure un accord de substitution avant le terme du préavis.
Aussi, la loi incite dorénavant les employeurs qui envisagent une fusion, une cession ou encore un changement d’activité du cabinet, à anticiper les problèmes qui peuvent naître de la mise en cause des accords collectifs applicables dans le cabinet. À cet effet, deux types d’accord de substitution peuvent être conclus :
– un accord de transition qui rapproche le statut des salariés transférés de celui des salariés du cabinet d’accueil, en particulier en cas de cession, et ce pour une durée maximale de 3 ans ;
– un accord d’adaptation qui couvre l’ensemble des salariés impactés notamment par une restructuration ou une réorganisation du cabinet et qui remplace ou révise les accords applicables dans tous les cabinets concernés.
Précision : ces accords entrent en vigueur lors de la fusion, de la cession ou encore du changement d’activité du cabinet.
Et à défaut d’accord de substitution ?
Jusqu’à présent, si aucun accord de substitution n’avait pu être conclu avant la fin de la période de survie de l’accord dénoncé ou mis en cause (12 mois), les salariés conservaient les avantages individuels qu’ils avaient acquis en application de l’accord. Mais cette notion suscitait de nombreux problèmes d’interprétation, aussi la loi Travail l’a recentrée sur la rémunération. Aujourd’hui, à défaut d’accord de substitution, les salariés conservent, en application de l’accord dénoncé ou mis en cause, une rémunération annuelle au moins égale à celle perçue au cours des 12 derniers mois, pour une durée de travail équivalente à celle prévue dans leur contrat de travail.
Important : cette nouvelle règle s’applique à l’expiration du délai de survie de l’accord, même si sa date de dénonciation ou de sa mise en cause est antérieure au 10 août 2016.
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