Date source: 2026-06-25
Combatting social and tax fraud
Non-compliance with the DUERP is now penalized Published on June 26, 2026 - Updated on August 3, 2026 - Entreprendre Service Public / Direction of Legal and Administrative Information (Prime Minister)
The law against social and tax fraud of June 25, 2026 strengthens penalties for non-compliance with the DUERP: titleContent . The failure to establish the unique document will result in an administrative fine. This measure is part of the law's objective to combat social and tax fraud.
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As a reminder, companies must establish a DUERP upon hiring their first employee. This document allows the employer to identify all risks to health and safety present in the workplace.
This risk assessment is one of the employer's general obligations. The employer must ensure the safety and health protection of their employees. In addition, an update must be made annually for companies with at least 11 employees.
The law against social and tax fraud modifies the DUERP procedures by introducing an administrative fine. Now, not establishing a DUERP will result in a criminal penalty of €7,500 and may increase to €15,000 in case of repeat offenses.
The labor inspection will also have the ability to penalize the employer administratively with a warning or fine.
The maximum amount of a fine imposed by the labor inspection will be €4,000 and can be applied multiple times depending on the number of workers affected by the non-compliance. This amount can be doubled in case of repeat offenses.
Legal texts and references
See also
DUERP:
Document unique d'évaluation des risques professionnels
Source: Service-Public professionals