ÀÏ˾»úÎçÒ¹¸£Àû

To avoid criminal and financial sanctions and penalties, it is imperative that employers declare to Urssaf any work completed by their workers. Where they fail to do so, this is deemed to be 'hidden' or 'black' work, and is therefore illegal. As Urssaf carry out regular checks, having a robust system for ensuring legal working is key. Infringements may be:

1. Ìý

   •ÌýÌýÌýÌý non-declaration of an employee, or partial reporting of hours – defined as 'work hidden by concealment of salaried staff'

2. Ìý

   •ÌýÌýÌýÌý non-declaration of an activity (eg, not registered in the RCS or in the RNE) – defined as 'work hidden by concealment of activity'

3. Ìý

   •ÌýÌýÌýÌý paying employees by profit only – defined as being a 'loan of labour' or 'hagglemaddling'

4. Ìý

   •ÌýÌýÌýÌý raising multiple contracts to exceed the limit on worked hours allowed – non-adherence to the 'cumulation rules'

5. Ìý

   •ÌýÌýÌýÌý employment of foreign workers without a valid work permit

6. Ìý

   •ÌýÌýÌýÌý false declarations to obtain replacement income (retirement, disability, partial activity, etc)

Law No 2024-42 of 26 January 2024 introduced