Date source: 2026-06-28

• Facebook

• X

• LinkedIn

• Copy link Link copied

Combatting Social and Fiscal Fraud

Training providers are subject to new obligations Published on June 29, 2026 - Entreprendre Service Public / Direction of Legal and Administrative Information (Prime Minister)

The law against social and fiscal fraud, enacted on June 25, 2026, introduces various measures concerning training providers. These measures focus on combating fraud related to the Personal Training Account (CPF).

Image 1 Credits: ASDF - stock.adobe.com

The law against social and fiscal fraud strengthens the regulation of the CPF. The goal is to prevent and anticipate situations of abuse and fraud.

New provisions impose stricter obligations on training providers and service providers. It also increases the responsibility of employers and individuals benefiting from training.

One of the changes in the anti-fraud law concerns the presence of the CPF beneficiary at certification exams. In case of unjustified absence, an individual reimbursement will be requested from the employee. This means that an employee who activates their CPF through employer contribution now engages their right and the company's contribution. As an employer, it is important to ensure that employees attend the exams.

Another change is the mandatory publication of success rates by training providers. Thus, training providers will be required to comply with this transparency obligation.

Furthermore, the anti-fraud law requires training providers and ministries to transmit certain information to the Caisse des Dépôts et Consignations. This information allows determining whether a holder has already obtained certification and whether they have appeared for the exams.

The law also establishes an increase of 10% in case of delayed reimbursement (due to non-compliance or error). This increase rises to 50% if the delay is due to fraudulent activity.

It also complements Article 3 of the law of December 19, 2022 aimed at combating CPF fraud. This law grants the Caisse des Dépôts et Consignations the power to obtain reimbursement through withholding a sum paid in error. The anti-fraud law amplifies this power by making this constraint immediately enforceable when it results from a fraudulent act.

This power of constraint also applies to the holder of a CPF who uses the funds for a fraudulent purpose.

Legal Texts and References

• Article 59 of Law No. 2026-534 of June 25, 2026 on the fight against social and fiscal fraud

• Article 60 of Law No. 2026-534 of June 25, 2026 on the fight against social and fiscal fraud

• Article 108 of Law No. 2026-534 of June 25, 2026 on the fight against social and fiscal fraud

• Law No. 2022-1587 of December 19, 2022 to combat CPF fraud and prohibit solicitation of its holders

Have a comment?

CPF:

Personal Training Account

Source: Service-Public professionals