{"id":479640,"date":"2026-05-20T10:35:38","date_gmt":"2026-05-20T08:35:38","guid":{"rendered":"https:\/\/group-gac.com\/?p=479640"},"modified":"2026-05-20T11:42:04","modified_gmt":"2026-05-20T09:42:04","slug":"travail-dissimule-majoration-urssaf-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/travail-dissimule-majoration-urssaf-2026\/","title":{"rendered":"Undeclared work: what the URSSAF increase to 35 % will change on June 1, 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"479640\" class=\"elementor elementor-479640\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c09da elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3c09da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le travail dissimul\u00e9 ce n&rsquo;est pas toujours ce que l&rsquo;on croit et cela n&rsquo;arrive pas qu&rsquo;aux autres. Dans l&rsquo;imaginaire collectif, quand on pense travail dissimul\u00e9, on s&rsquo;imagine tout de suite des salari\u00e9s non d\u00e9clar\u00e9s sur un chantier.<\/p><p>M\u00eame si c&rsquo;est une r\u00e9alit\u00e9, le travail dissimul\u00e9, c&rsquo;est \u00e9galement une soci\u00e9t\u00e9 qui sous traite un march\u00e9, une prestation, un d\u00e9veloppement de logiciel et qui ne r\u00e9alise pas les contr\u00f4les en amont de la situation de ce sous-traitant.<\/p><p>Dans quelques jours, cet \u00ab\u00a0oubli\u00a0\u00bb, cette \u00ab\u00a0n\u00e9gligence\u00a0\u00bb, cette \u00ab\u00a0confiance aveugle\u00a0\u00bb pourrait co\u00fbter cher \u00e0 votre soci\u00e9t\u00e9. Nous avons donc juger important de faire un article sur le sujet avant le durcissement des sanctions financi\u00e8res, issues de la loi de financement de la S\u00e9curit\u00e9 sociale (LFSS) pour 2026, qui entreront en vigueur \u00e0 compter du 1er juin 2026<\/p><p>Pour les DRH et les responsables paie, l&rsquo;enjeu est imm\u00e9diat : revoir les contr\u00f4les internes avant l&rsquo;entr\u00e9e en vigueur. Cet article, apr\u00e8s un rappel sur ce que recouvre la notion de travail dissimul\u00e9, qui est concern\u00e9, et combien il co\u00fbte, d\u00e9crypte le nouveau r\u00e9gime, son fondement l\u00e9gal et ses cons\u00e9quences chiffr\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Travail dissimul\u00e9 : c'est quoi ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e38a92 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9e38a92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le travail dissimul\u00e9 d\u00e9signe, au sens du Code du travail, le fait pour un employeur de se soustraire intentionnellement aux obligations d\u00e9claratives ou de paiement li\u00e9 \u00e0 l&#8217;emploi de salari\u00e9s ou \u00e0 l&rsquo;exercice d&rsquo;une activit\u00e9 \u00e9conomique. L&rsquo;infraction recouvre deux qualifications distinctes, dont l&rsquo;une au moins suffit \u00e0 d\u00e9clencher la proc\u00e9dure URSSAF.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a664a0 elementor-widget elementor-widget-heading\" data-id=\"3a664a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dissimulation d'activit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a48343 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7a48343\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>D\u00e9finie \u00e0 l&rsquo;article L. 8221-3 du Code du travail, la dissimulation d&rsquo;activit\u00e9 vise l&rsquo;exercice \u00e0 but lucratif d&rsquo;une activit\u00e9 de production, de transformation, de r\u00e9paration, de prestation de services ou de commerce, en l&rsquo;absence d&rsquo;immatriculation obligatoire, de d\u00e9clarations sociales ou fiscales requises, ou en cas de poursuite d&rsquo;activit\u00e9 apr\u00e8s radiation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9daeeba elementor-widget elementor-widget-heading\" data-id=\"9daeeba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dissimulation d'emploi salari\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b01214 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7b01214\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>BTP : 877 millions d&rsquo;euros<\/li><li>Les services aux entreprises : 207 millions d&rsquo;euros<\/li><li>Le commerce : 57 millions d&rsquo;euros<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f79cfb6 elementor-widget elementor-widget-heading\" data-id=\"f79cfb6\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Travail dissimul\u00e9 : c'est combien ?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0860cbb e-con-full e-flex e-con e-child\" data-id=\"0860cbb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c01b1f elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"9c01b1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">1,586 Md\u20ac\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aed048 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9aed048\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"card\"><div class=\"chiffre-cle\"><div class=\"chiffre-desc\"><div class=\"chiffre-cle\"><div class=\"chiffre-desc\"><strong>En 2024, l&rsquo;URSSAF a notifi\u00e9 1,586 milliard d&rsquo;euros de redressements au titre du travail dissimul\u00e9<\/strong>, soit une hausse de 34 % par rapport \u00e0 2023 et un quintuplement par rapport \u00e0 2013 (321 millions d&rsquo;euros).<\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9c0149 elementor-widget elementor-widget-text-editor\" data-id=\"b9c0149\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Cette progression r\u00e9sulte de trois leviers identifi\u00e9s dans le bilan Lutte contre le travail ill\u00e9gal (LCTI) 2024 publi\u00e9 par <a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.urssaf.org%2Ffiles%2FEspace%2520media%2FDossier%2520de%2520presse%2FNAT-DP-Bilan%2520LCTI%25202024_2025%252003%252006.pdf&amp;data=05%7C02%7Cdguigui%40group-gac.com%7C20e00fe4d6544f1fa33d08deb584e48b%7Cbbea236a06924884be2165ebf2bde8fb%7C0%7C0%7C639147779571887870%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=RAn3R0erctaXokDLDPIrgRNdJxJb6Q1KoGlGrZWFA0s%3D&amp;reserved=0\" target=\"_blank\" rel=\"noopener\">l&rsquo;URSSAF<\/a> :<\/p><ul><li>34 287 actions de contr\u00f4le engag\u00e9es sur l&rsquo;ensemble du territoire (chiffre URSSAF Caisse nationale, 6 mars 2025).<\/li><li>Un recours croissant au datamining pour cibler les entreprises \u00e0 risque et am\u00e9liorer le taux d&rsquo;aboutissement des contr\u00f4les.<\/li><li>Le renforcement des partenariats avec la police, la gendarmerie, l&rsquo;Office central de lutte contre le travail ill\u00e9gal (OCLTI), TRACFIN et la DGFiP.<\/li><\/ul><p>L&rsquo;objectif gouvernemental fix\u00e9 dans la Convention d&rsquo;objectifs et de gestion (COG) 2023-2027 a \u00e9t\u00e9 rehauss\u00e9 de 5 \u00e0 5,5 milliards d&rsquo;euros de redressements cumul\u00e9s sur la p\u00e9riode. La LFSS 2026 fournit l&rsquo;outil financier pour atteindre cette cible : \u00e0 volume de contr\u00f4les constant, l&rsquo;\u00e9l\u00e9vation de 10 points des majorations augmente m\u00e9caniquement le rendement de chaque dossier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88cf081 e-con-full e-flex e-con e-child\" data-id=\"88cf081\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a1d692 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4a1d692\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Faites le point sur vos risques avant le 1er juin 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51fb43f elementor-widget elementor-widget-html\" data-id=\"51fb43f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- Calendly widget -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n\r\n<button onclick=\"Calendly.initPopupWidget({url:'https:\/\/calendly.com\/dguigui\/echanges-pratiques-paie'});return false;\" style=\"display:inline-flex;align-items:center;gap:10px;background:#C8AD7F;color:#232954;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;\">\r\n  Prendre rendez-vous avec un expert \u2192\r\n<\/button>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4c4fac elementor-widget elementor-widget-heading\" data-id=\"a4c4fac\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Travail dissimul\u00e9 : ce qui change au 1er juin 2026 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d050bc elementor-widget elementor-widget-text-editor\" data-id=\"7d050bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;article 44 de la LFSS 2026 modifie l&rsquo;article L. 243-7-7 du Code de la S\u00e9curit\u00e9 sociale. Le m\u00e9canisme reste identique \u2014 une majoration assise sur le montant du redressement, mais les taux progressent uniform\u00e9ment de 10 points. La r\u00e8gle de transition est claire : seules les proc\u00e9dures engag\u00e9es \u00e0 compter du 1er juin 2026 sont concern\u00e9es. Les contr\u00f4les ouverts avant cette date restent soumis aux anciens taux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93a3003 elementor-widget elementor-widget-jet-table\" data-id=\"93a3003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-1647637 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Situation<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-f848d57 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Ancien taux<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-de2ab20 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Nouveau taux<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-9a67cb2\"><td class=\"jet-table__cell elementor-repeater-item-9095967 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Travail dissimul\u00e9 simple<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-9673e50 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">25 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-738b3f8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">35 %<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fc84238\"><td class=\"jet-table__cell elementor-repeater-item-23f979d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Circonstances aggravantes (mineur, personne vuln\u00e9rable, pluralit\u00e9, bande organis\u00e9e)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-59e8018 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">40 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-043499e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">50 %<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-ecc88fc\"><td class=\"jet-table__cell elementor-repeater-item-ee46da1 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9cidive dans les 5 ans (cas simple)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-f9d533c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">35 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1af204b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">45 %<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-206a558\"><td class=\"jet-table__cell elementor-repeater-item-7b531d7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">R\u00e9cidive dans les 5 ans (circonstances aggravantes)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-52944de jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">50 %<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-c7190e7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">60 %<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3faa612 elementor-widget elementor-widget-heading\" data-id=\"3faa612\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Travail dissimul\u00e9 simple : 35 % au lieu de 25 %\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f864a1a elementor-widget elementor-widget-text-editor\" data-id=\"f864a1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En cas de constat d&rsquo;infraction pr\u00e9vue aux articles L. 8221-3 et L. 8221-5 du Code du travail, le redressement est d\u00e9sormais major\u00e9 de 35 %. Ce taux s&rsquo;applique \u00e0 la situation la plus fr\u00e9quente : un employeur reconnu coupable de dissimulation d&rsquo;activit\u00e9 ou d&#8217;emploi salari\u00e9, hors circonstance particuli\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb54799 elementor-widget elementor-widget-heading\" data-id=\"cb54799\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Circonstances aggravantes : 50 % au lieu de 40 %<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9db7ba elementor-widget elementor-widget-text-editor\" data-id=\"e9db7ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le taux passe \u00e0 50 % lorsque l&rsquo;infraction rel\u00e8ve de l&rsquo;article L. 8224-2 du Code du travail. Quatre situations sont vis\u00e9es :<\/p><ol><li>Emploi dissimul\u00e9 d&rsquo;un mineur soumis \u00e0 l&rsquo;obligation scolaire.<\/li><li>Emploi dissimul\u00e9 d&rsquo;une personne dont la vuln\u00e9rabilit\u00e9 ou l&rsquo;\u00e9tat de d\u00e9pendance sont connus de l&rsquo;auteur.<\/li><li>Infraction commise \u00e0 l&rsquo;\u00e9gard de plusieurs personnes.<\/li><li>Infraction commise en bande organis\u00e9e.\u00a0<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc27343 elementor-widget elementor-widget-heading\" data-id=\"fc27343\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">R\u00e9cidive dans les cinq ans : 45 % et 60 %\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4b3cfa elementor-widget elementor-widget-text-editor\" data-id=\"b4b3cfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En cas de nouvelle constatation dans les cinq ann\u00e9es suivant la premi\u00e8re infraction, la majoration est port\u00e9e \u00e0 45 % (lorsque la premi\u00e8re sanction \u00e9tait de 35 %) ou \u00e0 60 % (lorsque la premi\u00e8re sanction \u00e9tait de 50 %). Ces planchers de r\u00e9cidive demeurent inchang\u00e9s par la LFSS 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d3339c elementor-widget elementor-widget-heading\" data-id=\"6d3339c\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quel co\u00fbt r\u00e9el pour un contr\u00f4le aboutissant \u00e0 un constat de dissimulation ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c61c43 elementor-widget elementor-widget-text-editor\" data-id=\"3c61c43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;impact se mesure simplement. Le redressement porte sur cinq ann\u00e9es civiles plus l&rsquo;ann\u00e9e en cours, \u00e0 quoi s&rsquo;ajoutent la majoration LCTI et la majoration de retard de droit commun (5 %).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-410f5e4 e-con-full e-flex e-con e-child\" data-id=\"410f5e4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97b0641 elementor-widget elementor-widget-heading\" data-id=\"97b0641\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple chiffr\u00e9 \u2014 Salari\u00e9 non d\u00e9clar\u00e9 \u00e0 24 000 \u20ac bruts annuels<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cea7a6 elementor-widget elementor-widget-text-editor\" data-id=\"8cea7a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"card\"><p>Pour un salari\u00e9 non d\u00e9clar\u00e9 r\u00e9mun\u00e9r\u00e9 24 000 \u20ac bruts annuels pendant douze mois, la majoration sur la part patronale grimpe d&rsquo;environ 3 000 \u20ac \u00e0 environ 4 200 \u20ac, et atteint pr\u00e8s de 6 000 \u20ac si le salari\u00e9 dissimul\u00e9 est mineur.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a03627a e-con-full e-flex e-con e-child\" data-id=\"a03627a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80cbe15 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"80cbe15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"encart-navy\"><div class=\"note-gold\"><div class=\"encart-navy\"><div class=\"note-gold\"><strong>\u00c0 cela s&rsquo;ajoutent<\/strong> les cons\u00e9quences indirectes : annulation des exon\u00e9rations de cotisations sur la p\u00e9riode, transmission \u00e9ventuelle au procureur de la R\u00e9publique, sanctions p\u00e9nales (jusqu&rsquo;\u00e0 trois ans d&#8217;emprisonnement et 45 000 \u20ac d&rsquo;amende pour le dirigeant) et perte de march\u00e9s publics.<\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d0099f e-con-full e-flex e-con e-child\" data-id=\"8d0099f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf8da03 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cf8da03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vous souhaitez s\u00e9curiser vos proc\u00e9dures internes avant le 1er juin 2026 ? Nos experts vous accompagnent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c0feb elementor-widget elementor-widget-html\" data-id=\"e9c0feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- Calendly widget -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n\r\n<button onclick=\"Calendly.initPopupWidget({url:'https:\/\/calendly.com\/dguigui\/echanges-pratiques-paie'});return false;\" style=\"display:inline-flex;align-items:center;gap:10px;background:#C8AD7F;color:#232954;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;\">\r\n  Planifier un \u00e9change \u2192\r\n<\/button>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a82d702 elementor-widget elementor-widget-heading\" data-id=\"a82d702\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Travail dissimul\u00e9 : comment s\u00e9curiser vos proc\u00e9dures internes avant le 1er juin 2026 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49c2f87 elementor-widget elementor-widget-text-editor\" data-id=\"49c2f87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le rel\u00e8vement des taux rend chaque erreur de qualification plus co\u00fbteuse. Cinq actions structurent une remise \u00e0 plat efficace :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bd7dfa elementor-widget elementor-widget-jet-table\" data-id=\"6bd7dfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-1647637 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">#<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-f848d57 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Action<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-de2ab20 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Ce qu&rsquo;il faut v\u00e9rifier<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-9a67cb2\"><td class=\"jet-table__cell elementor-repeater-item-9095967 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">1<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-9673e50 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Auditer les statuts \u00e0 risque de requalification<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-738b3f8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Travailleurs ind\u00e9pendants, autoentrepreneurs, prestataires en mission longue chez un client unique : v\u00e9rifier les indices de subordination juridique et documenter l&rsquo;autonomie effective.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fc84238\"><td class=\"jet-table__cell elementor-repeater-item-23f979d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">2<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-59e8018 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">V\u00e9rifier l&rsquo;exhaustivit\u00e9 des DPAE sur les 12 derniers mois<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-043499e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Y compris pour les emplois courts (int\u00e9rim, extras, saisonniers), et reconstituer la tra\u00e7abilit\u00e9 des embauches.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-ecc88fc\"><td class=\"jet-table__cell elementor-repeater-item-ee46da1 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">3<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-f9d533c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Contr\u00f4ler les heures d\u00e9clar\u00e9es par rapport aux heures r\u00e9elles<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1af204b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Pointage, plannings, contrats \u00e0 temps partiel modul\u00e9. La sous-d\u00e9claration d&rsquo;heures est le motif n\u00b0 1 de redressement en HCR et services.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-206a558\"><td class=\"jet-table__cell elementor-repeater-item-7b531d7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">4<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-52944de jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">S\u00e9curiser la cha\u00eene de sous-traitance<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-c7190e7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Obligation de vigilance (art. L. 8222-1 C. trav.), r\u00e9cup\u00e9ration des attestations de vigilance URSSAF tous les six mois, v\u00e9rification du SIRET et de la r\u00e9gularit\u00e9 fiscale et sociale des prestataires.<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-76de299\"><td class=\"jet-table__cell elementor-repeater-item-3582f9d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">5<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a067e23 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Cartographier les d\u00e9tachements entrants et sortants<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-b0a7387 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Conservation des certificats A1, d\u00e9claration SIPSI, contr\u00f4le des conditions r\u00e9elles d&rsquo;ex\u00e9cution.<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27f47da e-con-full e-flex e-con e-child\" data-id=\"27f47da\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a77d73d elementor-widget elementor-widget-heading\" data-id=\"a77d73d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Point d'attention\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d6885c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9d6885c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"encart-alerte\"><p>Pour les entreprises de plus de 300 salari\u00e9s, ces v\u00e9rifications gagnent \u00e0 \u00eatre int\u00e9gr\u00e9es \u00e0 la n\u00e9gociation triennale obligatoire sur l&#8217;emploi pr\u00e9vue par le Code du travail.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2acbb0e elementor-widget elementor-widget-heading\" data-id=\"2acbb0e\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2014 Travail dissimul\u00e9 et majoration URSSAF<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39493fa elementor-widget elementor-widget-n-accordion\" data-id=\"39493fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6000\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6000\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00c0 partir de quelle date s'appliquent les nouveaux taux ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6000\" class=\"elementor-element elementor-element-846637c e-con-full e-flex e-con e-child\" data-id=\"846637c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6072fe2 elementor-widget elementor-widget-text-editor\" data-id=\"6072fe2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\">Les nouveaux taux de 35 % et 50 % s&rsquo;appliquent aux proc\u00e9dures engag\u00e9es \u00e0 compter du 1er juin 2026. Pour les contr\u00f4les ouverts avant cette date, les anciens taux de 25 % et 40 % continuent de produire leurs effets, y compris si la proc\u00e9dure se conclut apr\u00e8s le 1er juin 2026.<\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6001\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6001\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle est la dur\u00e9e du redressement URSSAF en cas de travail dissimul\u00e9 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6001\" class=\"elementor-element elementor-element-5f5d987 e-con-full e-flex e-con e-child\" data-id=\"5f5d987\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524174d elementor-widget elementor-widget-text-editor\" data-id=\"524174d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\">Le redressement porte sur les cinq ann\u00e9es civiles pr\u00e9c\u00e9dentes plus l&rsquo;ann\u00e9e en cours. Cette dur\u00e9e d\u00e9rogatoire au d\u00e9lai de prescription de droit commun (trois ans) refl\u00e8te la gravit\u00e9 de l&rsquo;infraction. Les cotisations sont calcul\u00e9es sur les salaires r\u00e9ellement vers\u00e9s ou, \u00e0 d\u00e9faut d&rsquo;\u00e9l\u00e9ments probants, sur une assiette forfaitaire fix\u00e9e par l&rsquo;inspecteur.<\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6002\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6002\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Peut-on contester une majoration de 35 % ou 50 % ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6002\" class=\"elementor-element elementor-element-88500ce e-con-full e-flex e-con e-child\" data-id=\"88500ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca9a32b elementor-widget elementor-widget-text-editor\" data-id=\"ca9a32b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\">Oui. L&#8217;employeur peut saisir la commission de recours amiable (CRAM) de l&rsquo;URSSAF dans les deux mois suivant la mise en demeure, puis le tribunal judiciaire (p\u00f4le social). La majoration peut \u00eatre r\u00e9duite si la personne redress\u00e9e r\u00e8gle l&rsquo;int\u00e9gralit\u00e9 des sommes dans les trente jours ou pr\u00e9sente un plan d&rsquo;\u00e9chelonnement dans ce m\u00eame d\u00e9lai.<\/div><\/div><p>\u00a0<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6003\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6003\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Le travail dissimul\u00e9 d'un seul salari\u00e9 d\u00e9clenche-t-il la majoration ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6003\" class=\"elementor-element elementor-element-93fa053 e-con-full e-flex e-con e-child\" data-id=\"93fa053\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76e4191 elementor-widget elementor-widget-text-editor\" data-id=\"76e4191\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"faq-item open\"><div class=\"faq-answer\">Oui. Le constat d&rsquo;un seul salari\u00e9 dissimul\u00e9 suffit \u00e0 d\u00e9clencher la majoration de 35 %. Le taux de 50 % suppose une circonstance aggravante : pluralit\u00e9 de victimes, mineur, personne vuln\u00e9rable ou bande organis\u00e9e.<\/div><\/div><p>\u00a0<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6004\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6004\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Une r\u00e9gularisation spontan\u00e9e \u00e9vite-t-elle la majoration ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6004\" class=\"elementor-element elementor-element-51d6d52 e-con-full e-flex e-con e-child\" data-id=\"51d6d52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b137d1 elementor-widget elementor-widget-text-editor\" data-id=\"2b137d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"page\"><div class=\"section\"><div class=\"faq-list\"><div class=\"faq-item\"><section class=\"faq\"><div class=\"faq-grid\"><div class=\"faq-item\"><div class=\"faq-a\"><article class=\"article-body\"><div class=\"faq-item open\"><div class=\"faq-answer\">Une r\u00e9gularisation avant tout contr\u00f4le URSSAF peut \u00e9viter la qualification de travail dissimul\u00e9 si elle d\u00e9montre l&rsquo;absence d&rsquo;intention frauduleuse. En revanche, une fois le contr\u00f4le engag\u00e9, la majoration s&rsquo;applique de plein droit en cas de constat. La LFSS 2026 a supprim\u00e9 la possibilit\u00e9 ant\u00e9rieure de r\u00e9duction de 10 points en cas de premi\u00e8re infraction ou de bonne foi.<\/div><\/div><\/article><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u00c0 partir de quelle date s'appliquent les nouveaux taux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les nouveaux taux de 35 % et 50 % s&rsquo;appliquent aux proc\\u00e9dures engag\\u00e9es \\u00e0 compter du 1er juin 2026. Pour les contr\\u00f4les ouverts avant cette date, les anciens taux de 25 % et 40 % continuent de produire leurs effets, y compris si la proc\\u00e9dure se conclut apr\\u00e8s le 1er juin 2026.\"}},{\"@type\":\"Question\",\"name\":\"Quelle est la dur\\u00e9e du redressement URSSAF en cas de travail dissimul\\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le redressement porte sur les cinq ann\\u00e9es civiles pr\\u00e9c\\u00e9dentes plus l&rsquo;ann\\u00e9e en cours. Cette dur\\u00e9e d\\u00e9rogatoire au d\\u00e9lai de prescription de droit commun (trois ans) refl\\u00e8te la gravit\\u00e9 de l&rsquo;infraction. Les cotisations sont calcul\\u00e9es sur les salaires r\\u00e9ellement vers\\u00e9s ou, \\u00e0 d\\u00e9faut d&rsquo;\\u00e9l\\u00e9ments probants, sur une assiette forfaitaire fix\\u00e9e par l&rsquo;inspecteur.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on contester une majoration de 35 % ou 50 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. L&#8217;employeur peut saisir la commission de recours amiable (CRAM) de l&rsquo;URSSAF dans les deux mois suivant la mise en demeure, puis le tribunal judiciaire (p\\u00f4le social). La majoration peut \\u00eatre r\\u00e9duite si la personne redress\\u00e9e r\\u00e8gle l&rsquo;int\\u00e9gralit\\u00e9 des sommes dans les trente jours ou pr\\u00e9sente un plan d&rsquo;\\u00e9chelonnement dans ce m\\u00eame d\\u00e9lai.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Le travail dissimul\\u00e9 d'un seul salari\\u00e9 d\\u00e9clenche-t-il la majoration ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Le constat d&rsquo;un seul salari\\u00e9 dissimul\\u00e9 suffit \\u00e0 d\\u00e9clencher la majoration de 35 %. Le taux de 50 % suppose une circonstance aggravante : pluralit\\u00e9 de victimes, mineur, personne vuln\\u00e9rable ou bande organis\\u00e9e.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Une r\\u00e9gularisation spontan\\u00e9e \\u00e9vite-t-elle la majoration ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une r\\u00e9gularisation avant tout contr\\u00f4le URSSAF peut \\u00e9viter la qualification de travail dissimul\\u00e9 si elle d\\u00e9montre l&rsquo;absence d&rsquo;intention frauduleuse. En revanche, une fois le contr\\u00f4le engag\\u00e9, la majoration s&rsquo;applique de plein droit en cas de constat. La LFSS 2026 a supprim\\u00e9 la possibilit\\u00e9 ant\\u00e9rieure de r\\u00e9duction de 10 points en cas de premi\\u00e8re infraction ou de bonne foi.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> Qu'est-ce que le travail dissimul\u00e9 ?<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Chiffres et impact des contr\u00f4les<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Ce qui change au 1er juin 2026<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Co\u00fbt r\u00e9el d'un redressement<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Comment s\u00e9curiser vos proc\u00e9dures<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> FAQ \u2014 Majoration URSSAF<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c989b41 e-flex e-con-boxed e-con e-parent\" data-id=\"c989b41\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ff6715 elementor-widget elementor-widget-heading\" data-id=\"1ff6715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Passez \u00e0 l'action<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-509d0df elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"509d0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Accompagner la strat\u00e9gie et les enjeux RH de la performance \u00e9conomique vers la performance sociale\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef61474 elementor-widget elementor-widget-text-editor\" data-id=\"ef61474\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><p>Nos experts vous accompagnent sur l&rsquo;ensemble de vos enjeux RH, charges sociales et risques professionnels.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e25bec3 e-con-full e-flex e-con e-child\" data-id=\"e25bec3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e6b7a6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6e6b7a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/ressources-humaines\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrir nos services RH<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fcd561 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7fcd561\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/service\/audit-des-charges-sociales\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Audit des charges sociales<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Undeclared work: URSSAF increases to 35 % and 50 % on June 1, 2026. Deciphering the new system for HR and payroll managers.<\/p>","protected":false},"author":47,"featured_media":254568,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Travail dissimul\u00e9 : majorations URSSAF \u00e0 35 % d\u00e8s juin 2026","_seopress_titles_desc":"Travail dissimul\u00e9 : les majorations URSSAF passent \u00e0 35 % et 50 % au 1er juin 2026. 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D\u00e9cryptage du nouveau r\u00e9gime pour DRH et responsables paie.","_seopress_social_fb_img":"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Audit-des-charges-sociales.png","_seopress_social_fb_img_attachment_id":137218,"_seopress_social_fb_img_width":1920,"_seopress_social_fb_img_height":1080,"_seopress_social_twitter_title":"Travail dissimul\u00e9 : majorations URSSAF \u00e0 35 % d\u00e8s juin 2026","_seopress_social_twitter_desc":"Travail dissimul\u00e9 : les majorations URSSAF passent \u00e0 35 % et 50 % au 1er juin 2026. D\u00e9cryptage du nouveau r\u00e9gime pour DRH et responsables 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