Il s’avère parfois difficile de déterminer la nature des sommes, outre le salaire lui-même, que l’employeur peut être amené à verser à ses salariés. En effet, ces sommes doivent-elle être considérées comme des compléments de salaire ou bien des remboursements de frais professionnels ?
Précision : l’intérêt de la distinction réside dans le fait qu’à la différence d’un complément de salaire, les remboursements de frais ne sont pas pris en compte dans le calcul de l’indemnité compensatrice de congés payés ou encore dans l’assiette visant au calcul du maintien de salaire en cas de maladie.
Saisis de cette question, les juges se sont prononcés sur la nature des primes de panier et des indemnités de transport versées par un employeur en vertu d’accords collectifs applicables à son entreprise. Ils ont ainsi estimé que la prime de panier ayant pour objet de compenser le surcoût du repas consécutif à un travail posté, de nuit ou selon des horaires atypiques constituait un remboursement de frais. Ils ont retenu la même solution s’agissant des indemnités de transport réglées aux salariés afin de les indemniser de leur frais de déplacement entre leur domicile et leur lieu de travail.
Et ce, ont-ils précisé, même si ces primes et indemnités avaient un caractère forfaitaire et que leur attribution n’était pas conditionnée à la présentation de justificatifs. En conséquence, ces sommes n’avaient pas à être prises en compte pour calculer l’indemnité compensatrice de congés payés des salariés ni à être intégrées à l’assiette de calcul de la rémunération maintenue en cas de maladie.
Rappel : les juges avaient déjà statué dans ce sens, en 2014, s’agissant des indemnités de repas allouées forfaitairement aux salariés qui, en raison d’un déplacement professionnel, étaient contraints de déjeuner en dehors de leur lieu de travail.
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