Afin de lutter plus efficacement contre la fraude sociale, la loi de financement de la Sécurité sociale pour 2015 est venue durcir les sanctions applicables à certains délits.
Travail dissimulé
Jusqu’alors, seules les réductions et exonérations de cotisations accordées sans demande préalable de l’employeur (réduction « Fillon » par exemple) pouvaient être annulées par l’Urssaf lors d’un constat de travail dissimulé. Dorénavant, cette sanction s’étend aussi aux réductions et exonérations accordées sur demande préalable telles que l’aide au chômeur créateur ou repreneur d’entreprise (Accre).
Par ailleurs, désormais, le travail dissimulé est sanctionné plus sévèrement lorsqu’il est commis à l’égard de plusieurs personnes ou d’une personne dont la vulnérabilité ou l’état de dépendance sont apparents ou connus de l’auteur du travail dissimulé. En présence de ces circonstances aggravantes, ce délit est en effet puni de 5 ans d’emprisonnement et de 75 000 € d’amende (au lieu de 3 ans et 45 000 € d’amende en l’absence de circonstances aggravantes).
Enfin, lorsque le travail dissimulé est commis avec des circonstances aggravantes, le redressement de cotisations associé est majoré de 40 %.
Refus d’assujettissement à un organisme de protection sociale
Inciter une personne à ne pas se conformer aux prescriptions de la législation de la Sécurité sociale (affiliation, paiement des cotisations…) était jusqu’à présent puni de 6 mois d’emprisonnement et/ou 15 000 € d’amende.
Cette sanction est désormais portée à 2 ans d’emprisonnement et/ou 30 000 € d’amende.
Enfin, toute personne qui refuse délibérément de s’affilier ou qui persiste à ne pas engager les démarches en vue de son affiliation obligatoire à un régime de Sécurité sociale (Urssaf, régime social des indépendants…) risque 6 mois d’emprisonnement et/ou 15 000 € d’amende.
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