Actualités comptables
C’est l’histoire d’un employeur à qui un salarié réclame la prise en charge de ses déplacements…

C’est l’histoire d’un employeur à qui un salarié réclame la prise en charge de ses déplacements…

Publiée le jeudi 21 janvier 2021 à 01h25 dans Histoires

C’est l’histoire d’un employeur à qui un salarié réclame la prise en charge de ses déplacements…

Parce que, pour se rendre de son domicile sur les différents sites sur lesquels il travaille, il est contraint de prendre son véhicule personnel, un salarié réclame à son employeur le remboursement de ses frais de carburant…

Pour lui, il s’agit de « frais professionnels », parce qu’exposés pour les besoins de son activité professionnelle et dans l'intérêt de l'entreprise. « Non », rétorque l’employeur : lorsque le salarié n’a pas d’autre choix que d’utiliser son véhicule personnel en l'absence de moyens de transports collectifs, il « peut » prendre en charge ces frais de carburant ; ce n’est qu’une faculté qui ne l’oblige donc pas à rembourser au salarié les frais de carburant qu’il a payés pour se rendre, de chez lui, sur ses différents lieux de travail…

Ce que confirme le juge : ces frais ne sont pas qualifiés, ici, de « frais professionnels ». Et sauf dispositions contractuelles ou engagement unilatéral le prévoyant, l'employeur n'est effectivement pas tenu de les prendre en charge…


Arrêt de la Cour de Cassation, chambre sociale, du 6 janvier 2021, n° 19-18168

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