{"id":10882,"date":"2026-09-15T16:57:09","date_gmt":"2026-09-15T15:57:09","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=10882"},"modified":"2026-09-15T16:57:11","modified_gmt":"2026-09-15T15:57:11","slug":"responsabilite-solidaire-cotisations-sociales","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/responsabilite-solidaire-cotisations-sociales\/","title":{"rendered":"La soci\u00e9t\u00e9 responsable des cotisations sociales de ses administrateurs"},"content":{"rendered":"<p>Dans un arr\u00eat r\u00e9cent du 22 juin 2026, la Cour de cassation a rejet\u00e9 le pourvoi introduit par la soci\u00e9t\u00e9 MD &amp; M, qui avait \u00e9t\u00e9 tenue solidairement responsable par la caisse d\u2019assurances sociales Partena des cotisations sociales impay\u00e9es de l\u2019une de ses administratrices. Ces cotisations concernaient exclusivement ses activit\u00e9s ind\u00e9pendantes personnelles.<\/p>\n<h2><strong>Les faits<\/strong><\/h2>\n<ul>\n<li>Madame a \u00e9t\u00e9 administratrice de MD &amp; M du 24 juin 2015 au 29 mars 2019.<\/li>\n<li>Elle n\u2019a per\u00e7u aucune r\u00e9mun\u00e9ration de MD &amp; M pour ce mandat. Elle \u00e9tait en outre actionnaire non active.<\/li>\n<li>Depuis le 1er juillet 2014, elle exer\u00e7ait \u00e9galement, en son nom propre et ind\u00e9pendamment de son mandat d\u2019administratrice, une activit\u00e9 ind\u00e9pendante de consultante en informatique et de coach d\u2019entreprise.<\/li>\n<li>Le litige portait sur les cotisations sociales impay\u00e9es des quatre trimestres de 2017 relatives \u00e0 son activit\u00e9 ind\u00e9pendante personnelle de consultante en informatique et de coach d\u2019entreprise.<\/li>\n<li>Partena a n\u00e9anmoins r\u00e9clam\u00e9 ces arri\u00e9r\u00e9s \u00e0 MD &amp; M sur la base de la responsabilit\u00e9 solidaire pr\u00e9vue \u00e0 l\u2019article 15, \u00a7 1er, alin\u00e9a 3, de l\u2019arr\u00eat\u00e9 royal n\u00b0 38 du 27 juillet 1967 organisant le statut social des travailleurs ind\u00e9pendants.<\/li>\n<li>Tant le tribunal du travail que la cour du travail de Bruxelles (arr\u00eat du 23 octobre 2023) ont tenu MD &amp; M solidairement responsable de l\u2019int\u00e9gralit\u00e9 des arri\u00e9r\u00e9s de Madame T., qu\u2019ils soient ou non li\u00e9s \u00e0 son mandat d\u2019administratrice.<\/li>\n<\/ul>\n<h2><strong>Le moyen de cassation<\/strong><\/h2>\n<p>Devant la Cour de cassation, MD &amp; M soutenait que la responsabilit\u00e9 solidaire pr\u00e9vue \u00e0 l\u2019article 15, \u00a7 1er, alin\u00e9a 3, de l\u2019arr\u00eat\u00e9 royal n\u00b0 38 devait \u00eatre limit\u00e9e aux cotisations li\u00e9es au mandat lui-m\u00eame, par analogie avec le r\u00e9gime applicable au travailleur ind\u00e9pendant et \u00e0 son aidant.<\/p>\n<p>MD &amp; M faisait \u00e9galement valoir que les cotisations sociales concernaient une activit\u00e9 sans aucun lien avec la soci\u00e9t\u00e9, ce qui devait exclure la responsabilit\u00e9 solidaire de celle-ci.<\/p>\n<h2><strong>La d\u00e9cision de la Cour de cassation<\/strong><\/h2>\n<p>La Cour de cassation rejette ce moyen.<\/p>\n<p>En vertu de l\u2019article 15, \u00a7 1er, alin\u00e9a 3, de l\u2019arr\u00eat\u00e9 royal n\u00b0 38, une personne morale est solidairement tenue au paiement des cotisations dues par son mandataire, sans que cette disposition limite davantage les effets de cette solidarit\u00e9.<\/p>\n<p>Deux conditions cumulatives doivent \u00eatre remplies pour que cette responsabilit\u00e9 solidaire s\u2019applique :<\/p>\n<ol>\n<li>Le mandataire ou l\u2019associ\u00e9 a exerc\u00e9, pendant une p\u00e9riode d\u00e9termin\u00e9e, un mandat ou une activit\u00e9 en qualit\u00e9 d\u2019associ\u00e9 au sein de la soci\u00e9t\u00e9.<\/li>\n<li>Pour cette m\u00eame p\u00e9riode, cette personne reste redevable de cotisations sociales en sa qualit\u00e9 de travailleur ind\u00e9pendant.<\/li>\n<\/ol>\n<p>D\u00e8s que ces deux conditions sont remplies, la soci\u00e9t\u00e9 est solidairement responsable de toutes les cotisations sociales dues par le mandataire ou l\u2019associ\u00e9 pour cette p\u00e9riode. Peu importe que ces cotisations soient li\u00e9es au mandat lui-m\u00eame ou qu\u2019elles d\u00e9coulent d\u2019une autre activit\u00e9 ind\u00e9pendante totalement distincte de la soci\u00e9t\u00e9.<\/p>\n<h2><strong>Qu\u2019est-ce que cela signifie pour votre entreprise ?<\/strong><\/h2>\n<p>Les cons\u00e9quences de cet arr\u00eat sont importantes.<\/p>\n<p>D\u00e8s qu\u2019il est \u00e9tabli qu\u2019une personne a \u00e9t\u00e9 associ\u00e9e ou mandataire de votre soci\u00e9t\u00e9 pendant une p\u00e9riode d\u00e9termin\u00e9e, votre entreprise risque d\u2019\u00eatre tenue solidairement responsable de toutes les cotisations sociales dues par cette personne en tant que travailleur ind\u00e9pendant pour cette p\u00e9riode. Cela vaut m\u00eame lorsque ces cotisations sont totalement \u00e9trang\u00e8res au mandat ou \u00e0 toute activit\u00e9 exerc\u00e9e au sein de la soci\u00e9t\u00e9.<\/p>\n<p>Concr\u00e8tement, nous vous recommandons de :<\/p>\n<ul>\n<li>V\u00e9rifier, lors de la nomination d\u2019un administrateur ou d\u2019un associ\u00e9, si cette personne exerce d\u2019autres activit\u00e9s ind\u00e9pendantes en plus de son mandat.<\/li>\n<li>Ins\u00e9rer dans la convention d\u2019administrateur une clause expresse par laquelle le mandataire ou l\u2019associ\u00e9 d\u00e9clare \u00eatre personnellement responsable du paiement de ses cotisations sociales. Pr\u00e9voyez \u00e9galement une obligation d\u2019information afin que la soci\u00e9t\u00e9 soit avertie en temps utile de toute activit\u00e9 accessoire et que le mandataire ou l\u2019associ\u00e9 confirme que les cotisations sociales correspondantes sont pay\u00e9es correctement et dans les d\u00e9lais. Une telle clause n\u2019est pas strictement indispensable, puisqu\u2019un droit de recours contre le mandataire ou l\u2019associ\u00e9, en sa qualit\u00e9 de v\u00e9ritable d\u00e9biteur des cotisations, na\u00eet de plein droit. Elle rend toutefois ce recours imm\u00e9diatement exigible et \u00e9vite toute discussion quant \u00e0 son fondement et \u00e0 son \u00e9tendue.<\/li>\n<li>Rester attentif \u00e0 la possibilit\u00e9 d\u2019introduire, dans le d\u00e9lai l\u00e9gal, une demande de d\u00e9charge de la responsabilit\u00e9 solidaire d\u00e8s que la caisse d\u2019assurances sociales r\u00e9clame le paiement \u00e0 votre entreprise.<\/li>\n<\/ul>\n<h2><strong>Une entreprise avertie en vaut deux.<\/strong><\/h2>\n<p>Vous avez encore des questions ou souhaitez b\u00e9n\u00e9ficier d\u2019un accompagnement ? <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez-nous<\/a>. Notre \u00e9quipe d\u2019avocats de <a href=\"https:\/\/pkfbofidi.com\/fr\/offre\/legal\/\">PKF BOFIDI Legal<\/a> se tient \u00e0 votre disposition.<\/p>\n<p><em>Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par<\/em><em> Marnix Van Den Plas <\/em><em>et<\/em><em> Stef Aerts.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Votre entreprise compte-t-elle des administrateurs ou des associ\u00e9s qui exercent \u00e9galement, en leur nom propre, une activit\u00e9 ind\u00e9pendante totalement distincte de leur mandat d\u2019administrateur ? Dans ce cas, une vigilance accrue s\u2019impose.<\/p>\n","protected":false},"author":6,"featured_media":10053,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[228,159,170],"class_list":["post-10882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-legal-fr-2","tag-pkf-bofidi-fr","tag-pkf-bofidi-legal-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>La soci\u00e9t\u00e9 responsable des cotisations sociales de ses administrateurs | PKF BOFIDI<\/title>\n<meta name=\"description\" content=\"Votre soci\u00e9t\u00e9 peut-elle \u00eatre tenue responsable des cotisations sociales de ses administrateurs ou associ\u00e9s ? 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