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Fight against social and tax fraud
Establishment of a social flagrante procedure to combat hidden work
Publié le 29 juin 2026 - Entreprendre Service Public / (Prime Minister)
The law on the fight against social and tax fraud of 25 June 2026 introduces a social flagrante procedure to combat hidden work. This new system aims to strengthen the guarantee for the recovery of social security claims. It replaces the current provision on precautionary measures in cases of concealed work. It will enter into force no later than 1er January 2027.
Section 93 of the Fraud Act establishes a procedure for social flagrance. This is a report that will allow Urssaf to implement precautionary measures to guarantee the payment of a social debt.
If they are faced with cases that could threaten the recovery of the debt, the enforcement officers will be able to draw up a report of social flagrancy. It contains:
- an assessment of the amount of contributions and unpaid contributions;
- a reference to the increases and penalties applied;
- the amount of reductions or exemptions from social security contributions or contributions which the debtor has been able to benefit from and which are now canceled.
Once the notification of the minutes of social flagrance is made, the Urssaf may proceed to a precautionary measure enforceable without going through the judge. This document should also indicate the remedies and time limits applicable.
Thus, the law eliminates the possibility of presenting evidence of sufficient guarantees to cover the assessed amounts. This makes it possible to apply the precautionary measures directly.
FYI
The controlled person may request the release of precautionary measures by providing the director of the collection agency with sufficient guarantees of payment.