Tax increaseIn effectSocial security and healthcareNational
Tougher surcharges for undeclared work
Increase in surcharges on social-contribution reassessments in cases of undeclared work: from 25% to 35% in standard cases, and from 40% to 50% with aggravating circumstances.
Measure originators
InitiatorGVT
Bruno Le Maire
Gouvernement
General rapporteurDR
Thibault Bazin
Droite Républicaine
Impact on public finances
No official estimate found for this measure.
Effective date
1 June 2026
Measure impact
For audits initiated from 1 June 2026, social-contribution reassessments are increased by 35% (versus 25% previously) in cases of undeclared work. With aggravating circumstances, the surcharge rises from 40% to 50%. Strengthens the fight against undeclared work and social security fraud.
Official references
Law number: LFSS 2026
Sources
1 January 2026
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
1 June 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en application des majorations renforcées pour travail dissimulé aux contrôles engagés à compter du 1er juin 2026
Completed
30 December 2025President of the Republic signature
Promulgation
Publication au Journal officiel
Actors
Président de la République, Gouvernement
LFSS 2026 promulguée - Hausse des majorations de redressement pour travail dissimulé (25%→35%, 40%→50%)