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 28/03/2026

114/09/2021 en haut. 14/09/2021 en bas. Un chiffre de trop. Le donneur d'ordre n'a rien vu. L'URSSAF, elle, l'a vu.

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

Par Me Eric ROCHEBLAVE

114/09/2021 en haut.
14/09/2021 en bas.
Un chiffre de trop.

Le donneur d'ordre n'a rien vu.
L'URSSAF, elle, l'a vu.

L'attestation de vigilance avait été collectée.

Le sous-traitant l'avait remise spontanément.

Elle n'avait jamais été délivrée par l'URSSAF.

Le donneur d'ordre ne l'a pas vérifiée sur le site dédié.

La Cour de cassation l'a rappelé (2e Civ., 5 décembre 2024, pourvoi n° 22-21.152) : l'obligation de vigilance n'est pas seulement formelle — le donneur d'ordre doit s'assurer de l'authenticité de l'attestation.

Cour d'appel de Nancy, 18 mars 2026, 25/00822 : solidarité confirmée.

Cotisations. Majorations de 40 %.

Le tout pour un document que personne n'a pensé à vérifier.

Le sous-traitant a été placé en liquidation judiciaire.

Le donneur d'ordre a payé seul.

Collecter l'attestation ne protège pas.

La vérifier, si.

Chaque situation de sous-traitance porte ce risque.

La question est de savoir si l'attestation dans votre dossier a été vérifiée.

L'article D. 8222-5 du Code du travail impose au donneur d'ordre de s'assurer de l'authenticité de l'attestation auprès de l'organisme de recouvrement.

La vérification se fait en quelques secondes sur le site de l'URSSAF.

Son absence peut suffire à déclencher la solidarité financière.