As you know, I have recently been sworn in as an assessor to the TASS (social security tribunal).
During the last session, I had to judge a very troubling case.
An employee quite a company on a Friday without notice.
During the weekend the employer seek a new employee for an urgent job on Monday.
On Monday at 10 AM the employer finds a suitable employee. The employee start working immediately. At 10:17 AM the employer request from the accountant that the declaration of employment is done.
On the same date at 10:30 AM the labor inspection comes to the work site. They request the receipt for the employment declaration of each employee.
At 11:30 AM the labor inspectors leave the work site. They then send a notice to the police for undeclared employment.
At 12:00 AM the accountant does the declaration of employment.
A few months later the employer is in court facing jail time and a fine.
For each new employee, the employer is to do with the 8 days prior to the employment a declaration to the social security.
This declaration is called the Déclaration Préalable A l’Embauche (DPAE). It can be done via the internet on this web site: https://www.due.urssaf.fr
The penalties for non-compliance
If, the employer does not comply with the law the penalties are:
- Up to 225 000€ of fine
- Up to 3 years of jail time
As the employer requested the DPAE to be done by the accountant before the labor inspection’s arrival, the employer was declared innocent by the penal court.
The employer paid no fine and was not sentence to any jail time.
French Payroll Expert advice
We strongly recommend that you keep your payroll provider informed as soon as possible of any new employment. Do not wait for the first work day.
Do not hesitate to do the registration yourself on the URSSAF web site. It takes only a few minutes and google translate can help you understand the needed information.