Undeclared work: cancellation of contribution exemptions and surcharges raised to 45% or 60% for repeat offences

The 2019 Social Security Financing Act rewrote the social sanctions for undeclared work. Any reduction or exemption of contributions, including general relief, is withdrawn when the offence is established, with partial cancellation where the concealment is limited (at most 10% of activity). For a new finding within five years, the reassessment surcharge rises to 45% (instead of 25%) or 60% (instead of 40%). A ten-point reduction is granted if the employer pays within thirty days.