Si la durée du travail est généralement décomptée sur une base horaire hebdomadaire, certains salariés, en particulier ceux qui disposent d’une réelle autonomie dans l’organisation de leur emploi du temps, peuvent être soumis à un forfait annuel en jours. Autrement dit, leur temps de travail s’établit sur la base d’un nombre de jours travaillés dans l’année, moyennant une rémunération fixée forfaitairement.
Mais le recours à un tel dispositif nécessite l’existence d’un accord collectif (d’entreprise, de branche…), qui fixe notamment le nombre de jours travaillés. Et surtout, il implique la signature d’une convention individuelle avec chaque salarié soumis au forfait jours. Une condition sur laquelle les juges ne transigent pas et dont l’oubli peut coûter très cher à l’employeur.
Dans une affaire récente, un délégué commercial s’était vu remettre, lors de son embauche et contre signature, l’accord d’entreprise prévoyant l’application d’un forfait jours à la catégorie de salariés dont il relevait. Plus tard, il avait saisi la justice afin d’obtenir, entre autres, un rappel de rémunération de plus de 822 000 € au titre des heures supplémentaires effectuées. Son employeur, quant à lui, estimait que le paiement de ces heures n’était pas dû puisque le salarié était soumis à une convention de forfait en jours.
Amenée à se prononcer, la Cour de cassation a affirmé que la simple remise au salarié de l’accord collectif instaurant le forfait jours dans la société ne pouvait pas tenir lieu de convention individuelle de forfait. De sorte qu’en l’absence de convention individuelle de forfait conclue par écrit entre l’employeur et le salarié, ce dernier n’était pas soumis au forfait jours et était fondé à réclamer le paiement des heures supplémentaires qu’il avait accomplies. L’employeur a ainsi été condamné à verser au salarié plus de 1,2 M€ au titre des heures supplémentaires accomplies et des repos compensateurs correspondants.
Précision : lors de précédentes affaires, les juges ont déjà indiqué que le fait de mentionner le forfait jours sur le bulletin de paie du salarié, de faire référence à l’accord instituant le forfait jours dans son contrat de travail ou de remettre aux employés, contre signature, une note de service qui précise les salariés soumis à un forfait jours ne se substitue pas à l’obligation de signer une convention individuelle de forfait. La convention doit obligatoirement faire l’objet d’un écrit annexé au contrat de travail du salarié ou d’une clause insérée dans ce contrat.
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