{"id":642769,"date":"2026-04-22T01:57:20","date_gmt":"2026-04-21T23:57:20","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-bordeaux-le-20-fevrier-2025-n25-00564\/"},"modified":"2026-04-22T01:57:20","modified_gmt":"2026-04-21T23:57:20","slug":"tribunal-judiciaire-de-bordeaux-le-20-fevrier-2025-n25-00564","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/en\/tribunal-judiciaire-de-bordeaux-le-20-fevrier-2025-n25-00564\/","title":{"rendered":"Tribunal judiciaire de Bordeaux, le 20 f\u00e9vrier 2025, n\u00b025\/00564"},"content":{"rendered":"
\n

Le tribunal judiciaire de Bordeaux, dans un jugement du 20 f\u00e9vrier 2025, a examin\u00e9 la l\u00e9galit\u00e9 d’un abondement sp\u00e9cifique dans un plan d’\u00e9pargne retraite collectif. L’employeur pr\u00e9voyait un abondement major\u00e9 pour les salari\u00e9s notifiant leur d\u00e9part \u00e0 la retraite dans les deux ans. L’URSSAF contestait ce dispositif au titre du caract\u00e8re collectif et de l’uniformit\u00e9 requise. Le tribunal a rejet\u00e9 la demande de l’employeur et confirm\u00e9 l’observation de l’URSSAF, consid\u00e9rant que l’abondement critiqu\u00e9 ne respectait pas les conditions l\u00e9gales.<\/p>\n

Le caract\u00e8re collectif et uniforme de l’abondement obligatoire<\/p>\n

L’exigence d’une attribution uniforme \u00e0 tous les salari\u00e9s. Le tribunal rappelle le principe fondamental r\u00e9gissant les versements de l’employeur en l’absence de contribution du salari\u00e9. Il souligne que la r\u00e8gle d’attribution uniforme s’applique quel que soit le contexte de l’abondement. “La r\u00e8gle de l’attribution uniforme des versements aux salari\u00e9s vis\u00e9e aux articles L. 224-20 du code mon\u00e9taire et financier et L. 3332-11 du code du travail s’applique en cas d’abondement de l’employeur, que celui-ci soit r\u00e9alis\u00e9 en l’absence ou non d’une contribution du salari\u00e9.” (R\u00e9ponse du tribunal). Cette lecture stricte \u00e9tend le champ d’application du principe d’uniformit\u00e9 au-del\u00e0 des seuls versements non conditionn\u00e9s.<\/p>\n

La modulation soumise \u00e0 des r\u00e8gles \u00e0 caract\u00e8re g\u00e9n\u00e9ral. Le tribunal applique le cadre l\u00e9gal qui encadre strictement toute modulation de l’abondement. Il se r\u00e9f\u00e8re \u00e0 la jurisprudence de la Cour de cassation pour en pr\u00e9ciser les limites. “La modulation \u00e9ventuelle de l’abondement de l’entreprise ne saurait r\u00e9sulter que de l’application de r\u00e8gles \u00e0 caract\u00e8re g\u00e9n\u00e9ral” (R\u00e9ponse du tribunal). Le juge \u00e9carte ainsi toute modulation fond\u00e9e sur des circonstances individuelles, garantissant ainsi le caract\u00e8re collectif du dispositif.<\/p>\n

L’ill\u00e9galit\u00e9 d’une modulation fond\u00e9e sur des crit\u00e8res individuels<\/p>\n

Le crit\u00e8re de notification du d\u00e9part \u00e0 la retraite jug\u00e9 individuel. Le tribunal analyse la nature du crit\u00e8re retenu par l’employeur pour justifier la modulation. Il constate que le b\u00e9n\u00e9fice de l’abondement est subordonn\u00e9 \u00e0 une d\u00e9cision personnelle. “Cet abondement n’est pas non plus uniforme en ce sens qu’il d\u00e9pend d’un choix personnel du salari\u00e9 de prendre ou non sa retraite” (R\u00e9ponse du tribunal). Cette condition cr\u00e9e une distinction entre salari\u00e9s bas\u00e9e sur une situation individuelle et future.<\/p>\n

L’absence de caract\u00e8re g\u00e9n\u00e9ral de la r\u00e8gle de modulation. Le tribunal d\u00e9nie le caract\u00e8re g\u00e9n\u00e9ral \u00e0 la condition pos\u00e9e par l’employeur, la reliant implicitement \u00e0 l’\u00e2ge. Il estime que le dispositif ne s’applique pas de mani\u00e8re identique \u00e0 tous les salari\u00e9s concern\u00e9s. “Il ne s’applique pas \u00e0 tous les salari\u00e9s en droit de prendre leur retraite mais seulement \u00e0 ceux ayant notifi\u00e9 \u00e0 l’entreprise leur d\u00e9part” (R\u00e9ponse du tribunal). Cette approche restrictive prot\u00e8ge le principe d’\u00e9galit\u00e9 de traitement entre les participants au plan collectif.<\/p>\n

Cette d\u00e9cision affirme une interpr\u00e9tation rigoureuse des conditions de l’abondement dans l’\u00e9pargne salariale. Elle rappelle que le caract\u00e8re collectif exclut toute modulation li\u00e9e \u00e0 des situations individuelles, m\u00eame anticip\u00e9es. La port\u00e9e de ce jugement est de renforcer la s\u00e9curit\u00e9 juridique des dispositifs en limitant les crit\u00e8res de modulation aux seules r\u00e8gles objectives et g\u00e9n\u00e9rales. Il pr\u00e9vient ainsi les risques de discrimination indirecte, notamment fond\u00e9e sur l’\u00e2ge, dans l’acc\u00e8s aux avantages de l’\u00e9pargne retraite collective.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le tribunal judiciaire de Bordeaux, dans un jugement du 20 f\u00e9vrier 2025, a examin\u00e9 la l\u00e9galit\u00e9 d’un abondement sp\u00e9cifique dans un plan d’\u00e9pargne retraite col…<\/p>\n","protected":false},"author":232070755,"featured_media":9636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-642769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nTribunal judiciaire de Bordeaux, le 20 f\u00e9vrier 2025, n\u00b025\/00564 - 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