The law against social and tax fraud strengthens the framework of the CPF. The aim is to prevent and anticipate situations of abuse and fraud.

New provisions lay down stricter obligations for training organizations and providers. It also reinforces the responsibility of employers and trainees.

One of the evolutions of the fraud law concerns fraud presence of the CPF beneficiary in the training certification tests. In case of unjustified absence, an individual refund will be requested from the employee holding the training. This means that from now on an employee who activates his CPF through the employer contribution commits his right as well as the company contribution. As an employer, we must ensure that employees attend the exams.

The other change is the mandatory publication of success rates by organization. Training organizations will therefore be required to comply with this obligation of transparency.

In addition, the fraud law requires training organizations and ministries to transmit certain information to the Caisse des dépôts et consignations. These allow to know if a holder has not already obtained the certification and if he has successfully presented himself to the tests.

The law also establishes a surcharge in the event of late repayment (for non-compliance or error) of 10 %. That mark-up increases to 50% if the delay is due to a fraudulent scheme.

It also complements Article 3 of the Law of 19 December 2022 aimed at combating CPF fraud. This Act confers a pPower of constraint at the Caisse des dépôts et consignations enabling it to obtain a refund by deduction of an amount wrongly paid. The fraud law amplifies this power by making this constraint immediately enforceable when it results from a fraudulent maneuver.

This power of coercion is also exercised over the holder of a CPF account who uses the money paid for training fraudulently.