Le projet de loi Macron pour la croissance et l’activité, adopté la semaine dernière par le Parlement, renforce les sanctions liées au travail illégal. L’occasion de faire le point sur les contrôles menés en 2014 par l’Urssaf qui, ces dernières années, se mobilise pour lutter contre le travail dissimulé.
Ainsi en 2014, le montant des redressements opérés à ce titre a augmenté de 25 % et s’élève à 401 millions d’euros (contre 320 millions d’euros en 2013). La dissimulation d’emploi salarié (l’absence de déclaration d’embauche notamment) représentant, à elle seule, 288 millions d’euros.
Mais si le montant des redressements a décuplé en 10 ans, cela ne signifie pas pour autant que les cas de travail dissimulé ont augmenté. En effet, selon l’Agence centrale des organismes de Sécurité sociale (Acoss), cette hausse résulte principalement de l’intensification des contrôles menés par l’Urssaf dans l’ensemble des secteurs d’activité et de la mise en œuvre d’actions visant à mieux cibler les entreprises à contrôler (connaissances approfondies des cotisants, de leurs pratiques et de leur organisation, exploitation des données issues de la déclaration sociale nominative…). Ce meilleur ciblage permet ainsi à l’Urssaf d’enregistrer un taux de rendement de ses contrôles de plus de 82 % en 2014.
Enfin, recourir au travail dissimulé peut être lourd de conséquences pour l’entreprise qui en plus de la majoration de 25 % des sommes redressées et des sanctions pénales applicables peut perdre le bénéfice des réductions et exonérations de cotisations et de contributions sociales qui lui ont été accordées dans les 5 années précédentes. Ainsi, 32 millions d’euros d’aides publiques ont été « annulées » par l’Urssaf au titre des contrôles menés l’an dernier.
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