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Fiche de paie négative, comment traiter la cotisation de la complémentaire santé ?

Comment assurer le traitement du solde négatif engendré par le maintien de la complémentaire santé sur le bulletin de paie d’un salarié en arrêt de travail et qui n’est pas ou plus indemnisé.

Lorsque le salarié ne perçoit plus de rémunération et que le contrat de prévoyance « frais de santé » prévoit le maintien des garanties – et donc de la cotisation – en cas de suspension du contrat de travail, le montant de la cotisation « frais de santé » se cumule en négatif sur le bulletin de paie.

Dans le silence de la législation quant à la gestion matérielle du solde négatif occasionné par le maintien de la cotisation, deux options sont possibles.

OPTION 1

La première option est le report du solde négatif de mois en mois dans l’attente du retour du salarié. Toutefois, cette option (généralement appliquée par les logiciels de paie) peut causer des désagréments si le solde devenait conséquent. À son retour, le salarié se verrait déduire un montant important de son salaire à verser ou de son solde de tout compte en cas de rupture du contrat de travail.

OPTION 2

La deuxième option est le règlement de la somme par le salarié qui effectue alors un versement mensuel à l’entreprise. Cette option est, par exemple, régulièrement appliquée en amont des congés parentaux, en accord avec les salariés.

Par ailleurs, il convient de consulter les stipulations particulières prévues lors de la suspension du contrat de travail dans l’acte instituant les garanties (la convention, l’accord, le référendum ou la décision unilatérale de l’employeur (DUE)) ou encore de prendre contact avec le service frais de santé de la société d’assurance auprès de laquelle a été souscrit le contrat.

Certains contrats offrent, en effet, de prendre le relais de l’affiliation qui n’est plus obligatoirement maintenue par l’employeur comme indiqué précédemment.

​

Formations JPC CONSULTANT FORMATION

En janvier 2025, mettez vous à jour sur la pai, les cotisations sociales, les évolutions de la règlementation sociale et de la jurisprudence :

- voir notre calendrier  : calendrier des formations

- voir notre produit MAJ : MISE A JOUR 2025

 

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