Maître Valérie CUNHA

Avocat au barreau de Nice

Avocat titulaire d'un certificat de spécialisation en Droit du travail et social

Compétences : Droit du travail et social, Droit du dommage corporel, Droit de la famille, des personnes et de leur patrimoine, Droit immobilier, Droit du crédit et de la consommation, Procédure d'appel, Procédure civile, Droit des sociétés

Barreau : Nice

Adresse : 17 Avenue Edouard VII 06500 MENTON

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Publié le 24/05/2018

Minorer les salaires déclarés à l’Urssaf c'est du travail dissimulé !

Article juridique - Droit du travail et social

Par Me Valérie CUNHA

Minorer les salaires déclarés à l’Urssaf c'est du travail dissimulé !

La chambre criminelle de la Cour de cassation rappelle dans un arrêt du 27 Mars 2018 que la dissimulation d’emplois salariés consiste notamment, pour l’employeur, à se soustraire intentionnellement aux déclarations relatives aux salaires ou aux cotisations sociales assises sur ceux-ci auprès des organismes de recouvrement des contributions et cotisations sociales ou de l'administration fiscale en vertu des dispositions légales (C. trav. art. L 8221-5, 3°).

La Cour de cassation vient de rappeler que ces dispositions s’appliquent non seulement au défaut de souscription de déclaration mais également aux déclarations souscrites lorsque les informations qui y sont portées tendent à minorer les obligations de l’employeur.

Cass. crim. 27-3-2018 n° 16-87.585 F-PB