{"id":64740,"date":"2023-04-17T00:00:00","date_gmt":"2023-04-17T00:00:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/accord-de-participation-et-expertise-du-cse-qui-paye-2\/"},"modified":"2023-04-17T00:00:00","modified_gmt":"2023-04-17T00:00:00","slug":"accord-de-participation-et-expertise-du-cse-qui-paye-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/accord-de-participation-et-expertise-du-cse-qui-paye-2\/","title":{"rendered":"Accord de participation et expertise du CSE : qui paye ?"},"content":{"rendered":"<p>Qui doit prendre en charge les honoraires d&rsquo;un expert-comptable sollicit\u00e9 par un comit\u00e9 social et \u00e9conomique (CSE) pour examiner un accord de participation : l&#8217;employeur ? Le CSE ? Les 2 ? Verdict.<\/p>\n<h2>Accord de participation et expertise du CSE : c&rsquo;est \u00e0 l&#8217;employeur de payer !&nbsp;<\/h2>\n<p>\u00c0 l&rsquo;occasion d&rsquo;une r\u00e9union avec l&#8217;employeur, un comit\u00e9 social et \u00e9conomique (CSE) vote le recours \u00e0 un expert-comptable en vue de l&rsquo;assister dans l&rsquo;examen du rapport relatif \u00e0 l&rsquo;accord de participation, et sp\u00e9cifiquement pour le calcul de la r\u00e9serve sp\u00e9ciale de participation.&nbsp;<\/p>\n<p>L&rsquo;expert d\u00e9sign\u00e9 rend finalement son rapport, mais qui doit payer les frais d&rsquo;expertise-comptable ?<\/p>\n<p>L&#8217;employeur, selon le CSE&#8230;&nbsp;<\/p>\n<p>&#8230; Le CSE, selon l&#8217;employeur qui rappelle qu&rsquo;il n&rsquo;existe plus aucune obligation l\u00e9gale de prendre en charge l&rsquo;expertise vot\u00e9e par le CSE.<\/p>\n<p>Les dispositions du Code du travail qui pr\u00e9voyaient la prise en charge, par l&#8217;employeur, de l&rsquo;expertise sur l&rsquo;accord de participation ont, en effet, \u00e9t\u00e9 abrog\u00e9es.<\/p>\n<p>Ces dispositions n&rsquo;existant plus, le CSE doit donc prendre int\u00e9gralement \u00e0 sa charge le co\u00fbt de l&rsquo;expertise.&nbsp;<\/p>\n<p>\u00ab \u00c0 tort ! \u00bb, tranche le juge : l&rsquo;expertise d\u00e9cid\u00e9e par le CSE pour examiner le rapport relatif \u00e0 l&rsquo;accord de participation participe de la consultation r\u00e9currente sur la situation \u00e9conomique et financi\u00e8re de l&rsquo;entreprise.&nbsp;<\/p>\n<p>Par cons\u00e9quent, l&rsquo;expert-comptable d\u00e9sign\u00e9 en vue de l&rsquo;assister pour l&rsquo;examen du rapport annuel relatif \u00e0 la r\u00e9serve sp\u00e9ciale de participation doit \u00eatre r\u00e9mun\u00e9r\u00e9 int\u00e9gralement par l&#8217;employeur.&nbsp;<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.courdecassation.fr\/decision\/642d11b2cb8fa004f57d9eb7?search_api_fulltext=21-23.427+&amp;op=Rechercher&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre sociale, du 5 avril 2023, n\u00b0 21-23427<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/accord-de-participation-et-expertise-du-cse-qui-paye\" target=\"_blank\" rel=\"noopener\">Accord de participation et expertise du CSE : qui paye ? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/cse.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qui doit prendre en charge les honoraires d&rsquo;un expert-comptable sollicit\u00e9 par un comit\u00e9 social et \u00e9conomique (CSE) pour examiner un accord de participation : l&#8217;employeur ? Le CSE ? Les 2 ? Verdict.<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,549],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Accord de participation et expertise du CSE : qui paye ? | Groupe Excel<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/accord-de-participation-et-expertise-du-cse-qui-paye-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accord de participation et expertise du CSE : qui paye ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Qui doit prendre en charge les honoraires d&#039;un expert-comptable sollicit\u00e9 par un comit\u00e9 social et \u00e9conomique (CSE) pour examiner un accord de participation : l&#039;employeur ? 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