Date source: 2026-06-28
Combating Social and Fiscal Fraud
Implementation of a Social Flagrance Procedure to Combat Underground Employment Published on June 29, 2026 - Entreprendre Service Public / Direction of Legal and Administrative Information (Prime Minister)
The law on combating social and fiscal fraud, dated June 25, 2026, introduces a social flagrance procedure to combat underground employment. This new mechanism aims to strengthen the guarantee of recovery of social claims. It replaces the current provision on measures to be taken in case of underground employment. It will come into effect no later than January 1, 2027.
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Article 93 of the Fraud Law establishes a social flagrance procedure. It is a report that will allow the Urssaf to implement measures to ensure the payment of social claims.
Control agents can, if they face cases that could threaten the recovery of the claim, draw up a social flagrance report. It contains:
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an assessment of the amount of unpaid contributions and charges;
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the mention of the surcharges and penalties applied;
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the amount of reductions or exemptions of contributions or social charges that the debtor has benefited from and which are now nullified.
Once the social flagrance report is notified, the Urssaf can proceed with a conservatory measure: enforceable without going through the judge. This document must also indicate the applicable appeal procedures and deadlines.
Thus, the law eliminates the possibility of presenting justifications proving the existence of sufficient guarantees to cover the assessed amounts. This allows for the direct application of conservatory measures.
The person being controlled can request the lifting of the conservatory measures by providing sufficient guarantees of payment to the director of the recovery agency.
Legal Texts and References
See Also
Measure allowing to block an asset or safeguard a right
Source: Service-Public professionals