{"id":685270,"date":"2026-04-25T20:29:53","date_gmt":"2026-04-25T18:29:53","guid":{"rendered":"https:\/\/kohenavocats.com\/cour-dappel-de-rennes-le-26-juin-2025-n23-13-516\/"},"modified":"2026-04-25T20:29:53","modified_gmt":"2026-04-25T18:29:53","slug":"cour-dappel-de-rennes-le-26-juin-2025-n23-13-516","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ru\/cour-dappel-de-rennes-le-26-juin-2025-n23-13-516\/","title":{"rendered":"Cour d’appel de Rennes, le 26 juin 2025, n\u00b023-13.516"},"content":{"rendered":"
\n

Par un arr\u00eat du 26 juin 2025, la Cour de cassation, deuxi\u00e8me chambre civile, casse partiellement l\u2019arr\u00eat du 1er mars 2023 de la cour d\u2019appel de Rennes. Le litige porte sur la d\u00e9duction forfaitaire li\u00e9e au rachat de jours en forfait-jours.<\/p>\n

\u00c0 la suite d\u2019un contr\u00f4le couvrant les ann\u00e9es 2012 \u00e0 2014, l\u2019organisme de recouvrement a adress\u00e9 une lettre d\u2019observations puis une mise en demeure. Le diff\u00e9rend concerne la mon\u00e9tisation de jours de repos au-del\u00e0 de deux cent dix-huit jours par des salari\u00e9s au forfait-jours.<\/p>\n

Par arr\u00eat du 1er mars 2023, la cour d\u2019appel de Rennes confirme le jugement et retient l\u2019exigence d\u2019un accord collectif pr\u00e9existant organisant la mon\u00e9tisation des jours renonc\u00e9s. Elle estime que la r\u00e9duction salariale et la d\u00e9duction patronale post\u00e9rieures \u00e0 2010 supposent un accord collectif en vigueur \u00e0 la date l\u00e9gale de r\u00e9f\u00e9rence.<\/p>\n

En cassation, l\u2019employeur soutient que, depuis la loi du 16 ao\u00fbt 2012, seule la conclusion d\u2019un accord \u00e9crit avec le salari\u00e9 conditionne la d\u00e9duction. L\u2019organisme de recouvrement d\u00e9fend la n\u00e9cessit\u00e9 d\u2019un accord collectif ant\u00e9rieur, fixant les conditions de rachat des jours dans le cadre du forfait-jours.<\/p>\n

La question pos\u00e9e est simple et d\u00e9cisive. Depuis 2012, la d\u00e9duction forfaitaire attach\u00e9e aux jours renonc\u00e9s au-del\u00e0 de deux cent dix-huit jours exige-t-elle un accord collectif, ou suffit-il d\u2019un accord individuel \u00e9crit entre l\u2019employeur et le salari\u00e9. La Cour tranche en faveur de la seconde option et censure le raisonnement adopt\u00e9. Elle juge que \u00ab En statuant ainsi, alors qu\u2019\u00e0 compter de l\u2019entr\u00e9e en vigueur de la loi n\u00b0 2012-958 du 16 ao\u00fbt 2012, la d\u00e9duction forfaitaire de cotisations applicable pour chaque jour de repos auquel renonce un salari\u00e9 relevant d\u2019une convention de forfait en jours sur l\u2019ann\u00e9e \u00e9tait subordonn\u00e9e \u00e0 la seule condition d\u2019un accord constat\u00e9 par \u00e9crit entre ce dernier et l\u2019employeur, la cour d\u2019appel a viol\u00e9 les textes susvis\u00e9s \u00bb.<\/p>\n

I. La solution consacr\u00e9e par la Cour<\/p>\n

A. L\u2019\u00e9conomie des textes applicables apr\u00e8s 2012<\/p>\n

La Cour articule droit du travail et droit de la s\u00e9curit\u00e9 sociale en rappelant la m\u00e9canique de la d\u00e9duction. Elle \u00e9nonce que \u00ab Il r\u00e9sulte de l\u2019application combin\u00e9e de ces textes que dans les entreprises employant moins de vingt salari\u00e9s, une d\u00e9duction forfaitaire \u00e9gale \u00e0 sept fois le montant pr\u00e9vu \u00e0 l\u2019article D 241-24 du code de la s\u00e9curit\u00e9 sociale est applicable pour chaque jour de repos auquel renonce un salari\u00e9 relevant d\u2019une convention de forfait en jours sur l\u2019ann\u00e9e, au-del\u00e0 du plafond de deux cent dix-huit jours mentionn\u00e9 \u00e0 l\u2019article L 3121-44 du code du travail, dans les conditions pr\u00e9vues \u00e0 l\u2019article L 3121-45 du code du travail \u00bb. L\u2019assiette et le seuil sont ainsi born\u00e9s par le code du travail, tandis que le quantum de la d\u00e9duction renvoie au code de la s\u00e9curit\u00e9 sociale.<\/p>\n

Le c\u0153ur de l\u2019exigence probatoire tient au caract\u00e8re \u00e9crit de l\u2019accord individuel constatant la renonciation. L\u2019architecture normative issue de 2012 substitue \u00e0 l\u2019exigence d\u2019un accord collectif pr\u00e9alable une condition bilat\u00e9rale formalis\u00e9e. Elle inscrit la mon\u00e9tisation des jours renonc\u00e9s dans le cadre d\u2019un consentement encadr\u00e9 et objectivable.<\/p>\n

B. La censure de l\u2019exigence d\u2019un accord collectif<\/p>\n

La cour d\u2019appel avait subordonn\u00e9 la r\u00e9duction salariale et la d\u00e9duction patronale \u00e0 l\u2019existence d\u2019un accord collectif ant\u00e9rieur organisant la mon\u00e9tisation des jours effectu\u00e9s au-del\u00e0 du plafond l\u00e9gal. Ce raisonnement prolongeait un sch\u00e9ma ant\u00e9rieur en droit du temps de travail. La Cour de cassation le r\u00e9cuse explicitement pour la p\u00e9riode post\u00e9rieure \u00e0 l\u2019entr\u00e9e en vigueur de la loi du 16 ao\u00fbt 2012, en exigeant seulement un \u00e9crit bilat\u00e9ral. La censure sanctionne une confusion entre conditions de validit\u00e9 de la renonciation et conditions d\u2019ouverture de la d\u00e9duction.<\/p>\n

La solution harmonise les sources et restaure la hi\u00e9rarchie applicable. L\u2019exigence d\u2019un accord collectif n\u2019est plus une condition d\u2019acc\u00e8s \u00e0 la d\u00e9duction pour les jours renonc\u00e9s, lorsque la loi a substitu\u00e9 l\u2019accord individuel \u00e9crit. La s\u00e9curit\u00e9 juridique s\u2019en trouve renforc\u00e9e.<\/p>\n

II. La valeur et la port\u00e9e de la d\u00e9cision<\/p>\n

A. Coh\u00e9rence du cadre bilat\u00e9ral et s\u00e9curit\u00e9 juridique<\/p>\n

La motivation s\u2019inscrit dans un sch\u00e9ma coh\u00e9rent du forfait-jours, centr\u00e9 sur la formalisation bilat\u00e9rale. La Cour rappelle utilement que \u00ab Un avenant \u00e0 la convention de forfait conclue entre le salari\u00e9 et l\u2019employeur d\u00e9termine le taux de la majoration applicable \u00e0 la r\u00e9mun\u00e9ration de ce temps de travail suppl\u00e9mentaire, sans qu\u2019il puisse \u00eatre inf\u00e9rieur \u00e0 10 % \u00bb. La renonciation se traduit ainsi par un accord \u00e9crit, d\u00e9terminant la r\u00e9mun\u00e9ration major\u00e9e et encadrant l\u2019effort suppl\u00e9mentaire.<\/p>\n

Cette coh\u00e9rence syst\u00e9mique \u00e9vite de superposer des conditions h\u00e9t\u00e9rog\u00e8nes. Elle permet de distinguer ce qui rel\u00e8ve de l\u2019ordre collectif de la dur\u00e9e du travail et ce qui rel\u00e8ve de l\u2019accord individuel n\u00e9cessaire \u00e0 la renonciation. Le juge de cassation privil\u00e9gie une lecture fonctionnaliste et lisible des textes combin\u00e9s.<\/p>\n

B. Cons\u00e9quences pratiques pour les entreprises et le recouvrement<\/p>\n

La solution produit des effets concrets, notamment pour les employeurs de moins de vingt salari\u00e9s. Lorsque le salari\u00e9 renonce par \u00e9crit \u00e0 un jour au-del\u00e0 de deux cent dix-huit jours, la d\u00e9duction forfaitaire s\u2019applique au taux fix\u00e9 par renvoi \u00e0 l\u2019article D 241-24, et ce, sans surcondition collective. Les contr\u00f4les doivent d\u00e9sormais v\u00e9rifier la r\u00e9alit\u00e9 de l\u2019\u00e9crit bilat\u00e9ral, le respect du plafond annuel et l\u2019existence d\u2019une majoration conforme.<\/p>\n

Pour les organismes de recouvrement, la ligne de partage contentieux se d\u00e9place. La conformit\u00e9 se joue autour de la tra\u00e7abilit\u00e9 de l\u2019accord individuel, du d\u00e9compte des jours et de la r\u00e9mun\u00e9ration major\u00e9e. La clarification devrait r\u00e9duire les redressements fond\u00e9s sur l\u2019absence d\u2019accord collectif, tout en valorisant une documentation sociale rigoureuse. Elle s\u00e9curise les pratiques de rachat, sous r\u00e9serve d\u2019un strict respect du plafond et des exigences formelles.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Par un arr\u00eat du 26 juin 2025, la Cour de cassation, deuxi\u00e8me chambre civile, casse partiellement l\u2019arr\u00eat du 1er mars 2023 de la cour d\u2019appel de Rennes. Le li…<\/p>\n","protected":false},"author":232070755,"featured_media":9591,"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":"judilibre","_kj_official_id":"685ce2140c5506317f3be7ee","_kj_official_url":"https:\/\/www.courdecassation.fr\/decision\/685ce2140c5506317f3be7ee","_kj_judilibre_id":"685ce2140c5506317f3be7ee","_kj_jur":"Cour de cassation","_kj_lieu":"","_kj_chambre":"Deuxi\u00e8me chambre civile","_kj_rg":"23-13.516","_kj_date":"2025-06-26","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-685270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nCour d'appel de Rennes, le 26 juin 2025, n\u00b023-13.516 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Par un arr\u00eat du 26 juin 2025, la Cour de cassation, deuxi\u00e8me chambre civile, casse partiellement l\u2019arr\u00eat du 1er mars 2023 de la cour d\u2019appel de Rennes. 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