Question 15939 — work

Summary

Mr. Guy Bricout draws the attention of the Minister of Action and Public Accounts to the financial solidarity procedure provided for by the social security code. In order to bring in contributions more quickly, the URSSAF is using the financial solidarity procedure more and more frequently for customers ordering self-employed workers recovered in the context of hidden work. Practically, the The ordering party is obliged to verify, via a vigilance certificate, that the person is up to date with their declaration and payment obligations (since the conclusion of a contract concerns an obligation of a certain value: 5,000 euros excluding tax - CSS art L. 243-15, labor code articles L. 8222-1 and D. 8222-5). Failing to be up to date with its obligations, the principal will be required to pay the contributions jointly and severally. social security of the subcontractor. It is clear that this procedure, which increases the administrative obligations of companies, amounts more to ensuring the recovery of contributions than to fighting against hidden work (knowing, as an interministerial circular indicates that the joint debtor is "generally much more financially solvent than the author of the hidden work"; Dilti interministerial circular of 31 December 2005 relating to the financial solidarity of principals in matters of hidden work, BO Ministry of Employment, 2006, no. 3). However, the law offers few guarantees to principals to defend themselves against the claims of the URSSAF. Thus, for lack of details in the texts, the case law decides that the URSSAF is not required to attach the report establishing the concealed work (Cass civ.2°. October 13, 2011 appeal no. 10-19386); likewise, the recovery body is not obliged to indicate the employees affected by the violation. The means of defense therefore prove to be complicated to say the least and many contributors are confronted with arbitrary decisions. He therefore asks what the Government intends to propose in order to improve the contradictory nature of this procedure.

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