When and someone is illegally employed, the employer and the employee do not pay the social contributions.
When this undeclared employment is find out, the URSSAF (social security) contributions must be paid.
On what basis is the URSSAF adjustment paid?
As the salaries have not been declared, it is very difficult for the social security to know on what basis the contributions must be calculated.
Previously the adjustment was calculated on 6 times the monthly minimum wage salary (SMIC). In 2015 is was worth 8 745,12 €.
In 2016 the fixed basis for the contribution adjustment should be of 25% of the annual social security ceiling (9 510 € in 2015).
RF Paye: http://rfpaye.grouperf.com/depeches/35163.html
Find out more on the illegal employment and the URSSAF in our database accessible on our site for registered members.
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