Le portage salarial permet à un cabinet de recourir à des compétences externes délivrées par un salarié « porté » rémunéré par une entreprise de portage. Concrètement, le cabinet client conclut un contrat commercial de prestation de services avec une entreprise de portage, cette dernière signant un contrat de travail avec le salarié porté.
L’ordonnance du 2 avril 2015 qui détermine le cadre juridique du portage salarial a été ratifiée par la loi Travail.
De plus, afin d’éviter le recours abusif au portage, ne pas respecter les dispositions relatives au portage salarial est désormais passible de sanctions pénales. Ainsi, le cabinet client risque désormais une amende de 3 750 € lorsque, notamment, il a recours au portage en dehors des cas prévus par le Code du travail (tâche occasionnelle ne relevant pas de son activité normale et permanente ou prestation ponctuelle nécessitant une expertise dont elle ne dispose pas) ou pour un motif interdit (travaux dangereux, remplacement d’un salarié gréviste…).
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