Undeclared work

Notion

Undeclared work is any paid activity carried out in violation of legal provisions such as those concerning work permits, taxation or the various social insurance schemes. 

In practice, for employers with few employees or private households, it is sometimes difficult to do the right thing. If the employer does not pay all the social security contributions, does not obtain a work permit for his or her employee or does not declare the employee to the tax authorities, it will be considered as undeclared work. Housekeepers and nannies are particularly affected.

The same can happen when neighbors regularly exchange services, for example cleaning in exchange for garden maintenance, without declaring it to the tax authorities.

Act against undeclared work

In order to fight against this scourge, a law against undeclared work has been adopted. This law is intended as an incentive and facilitates the payment of social security contributions by the employer when the employee's annual salary does not exceed a small amount.

This law is also repressive and provides for a number of sanctions that can be imposed on an employer who employs an undeclared worker. The resulting fines can amount to several thousand francs.