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Fight against social and tax fraud
Breaches of the DUERP are now punished
Publié le 26 juin 2026 - Entreprendre Service Public / (Prime Minister)
The law against social and tax fraud of June 25, 2026 strengthens the sanctions in case of non-compliance with the DUERP: titleContent. Failure to implement or update the single document will result in an administrative fine. This measure is in line with the objective of the law, which aims to combat social and tax fraud.
As a reminder, companies must establish a DUERP as soon as the first employee is hired. This document allows the employer to identify all health and safety risks in a company.
This risk assessment is one of the employer's general obligations. The latter must ensure the safety and health protection of its employees. In addition, an update must be made every year for companies with at least 11 employees.
The law against social and tax fraud changes the terms of the DUERP by implementing a administrative fine. From now on, not establishing its DUERP or not updating it leads to a criminal penalty of €7,500 and can go to €15,000 in case of recurrence.
The labor inspectorate will also have the possibility of administratively sanctioning the employer with a warning or a fine.
The maximum amount of a fine imposed by the labor inspectorate shall be €4,000 and may be applied several times depending on the number of workers concerned by the infringement. This amount can be doubled in case of recidivism.