Maître Eric ROCHEBLAVE

Avocat au barreau de Montpellier

Avocat titulaire d'un certificat de spécialisation en Droit de la sécurité sociale et de la protection sociale et Droit du travail

Compétences : Droit du travail, Droit de la sécurité sociale et de la protection sociale, Procédure d'appel

Barreau : Montpellier

Adresse : 1025 av. Henri Becquerel 34000 MONTPELLIER

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Publié le 24/03/2026

L'URSSAF a qualifié de travail dissimulé l'intervention d'un associé minoritaire qui refusait d'être rémunéré.

Article juridique - Droit de la sécurité sociale et de la protection sociale

Par Me Eric ROCHEBLAVE

L'URSSAF a qualifié de travail dissimulé l'intervention d'un associé minoritaire qui refusait d'être rémunéré.

Il détenait 10 parts sur 1 500.

Il intervenait environ 8 heures par mois - trésorerie, archivage, analyse des comptes.

Aucun contrat de travail. Aucune fiche de paie.

Le gérant l'avait qualifié de "directeur d'exploitation" dans un simple mail adressé à l'URSSAF.

Cela a suffi à l'organisme pour considérer qu'il occupait un emploi régulier, permanent et durable, qu'il était intégré à un service organisé et placé sous la subordination du gérant.

Travail dissimulé par dissimulation d'emploi salarié.

Le tribunal a appliqué la grille classique du lien de subordination.

Pouvoir de donner des ordres et des directives - non établi.

Contrôle de l'exécution - non établi.

Pouvoir de sanction - non établi.

Le Tribunal Judiciaire de Nanterre (11 mars 2026, RG 22/00610) a relevé que l'intéressé jouissait d'une autonomie dans l'accomplissement de ses missions.

Redressement annulé sur ce chef.

Ce n'est pas la permanence d'une mission qui crée le salariat.

C'est le lien de subordination.

Beaucoup de PME familiales ont un associé actif, sans contrat, sans fiche de paie, sans cadre formalisé.

Ce flou est exactement ce que l'URSSAF utilise.

La qualification de salarié dissimulé ne repose pas sur le volume horaire ni sur le titre donné à un associé.

Elle repose sur la démonstration d'un lien de subordination au sens de la jurisprudence constante de la Cour de cassation - pouvoir de direction, de contrôle et de sanction.

Eric ROCHEBLAVE
Avocat Spécialiste en Droit du Travail
et Droit de la Sécurité Sociale

Consultation par téléphone : cliquez ici