Les employeurs sont autorisés à procéder à des licenciements pour motif économique, notamment lorsqu’ils sont confrontés à des difficultés caractérisées soit par l’évolution significative d’au moins un indicateur économique tel qu’une baisse des commandes ou du chiffre d’affaires, des pertes d’exploitation ou une dégradation de la trésorerie ou de l’excédent brut d’exploitation, soit par tout autre élément de nature à justifier de ces difficultés.
Et si le Code du travail précise bien ce qu’il faut entendre par une baisse significative des commandes ou du chiffre d’affaires (cette baisse, comparée à la même période de l’année précédente, doit être constatée pendant au moins un, deux, trois ou quatre trimestres consécutifs selon l’effectif de l’entreprise), il ne dit rien quant à l’appréciation des autres critères (pertes d’exploitation, dégradation de la trésorerie…). Mais cela ne dispense pas les juges d’en tenir compte !
Dans une affaire récente, un employeur avait licencié économiquement un salarié en invoquant une baisse de chiffre d’affaires et des commandes, des capitaux propres inférieurs à la moitié du capital social et un niveau d’endettement s’élevant à 7,5 M€. Toutefois, le salarié avait contesté en justice le motif économique de son licenciement.
Saisie du litige, la Cour d’appel de Colmar avait donné raison au salarié. Les juges avaient estimé que l’employeur n’avait pas apporté la preuve des difficultés économiques subies par l’entreprise. Et pour cause, il n’avait pas justifié d’une baisse des commandes ou du chiffre d’affaires durant trois trimestres consécutifs (comme l’exige le Code du travail pour les entreprises comptant au moins 50 et moins de 300 salariés).
Mais la Cour de cassation, elle, n’en est pas restée là. Selon elle, si la réalité de la baisse du chiffre d’affaires ou des commandes de l’entreprise n’est pas établie, il appartient au juge, au vu de l’ensemble des éléments versés au dossier, de rechercher si les difficultés économiques sont caractérisées par l’évolution significative d’au moins un des autres indicateurs économiques cités par le Code du travail, tel que des pertes d’exploitation ou une dégradation de la trésorerie. Et, à ce titre, l’employeur avait bien invoqué des capitaux propres inférieurs à la moitié du capital social et un niveau d’endettement important…
Les juges d’appel seront donc de nouveau appelés à examiner l’affaire.
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