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  • Writer's pictureMe Cyrille Catoire

Be careful when concluding a contract for the provision of services ❗️

Still unknown to business leaders, the obligation of vigilance can nevertheless have disastrous consequences when it is not respected.


It is essential to keep in mind that for any contract for a minimum amount of €5,000 excluding tax (overall amount of the service even if it is subject to several payments or invoicing), the person concerned is required to check, when it is concluded, then every 6 months until the end of its execution, that its co-contracting party is fulfilling its obligations of declaration and payment of contributions.


Thus, a principal using a co-contractor (subcontractor, various service providers) must request from the latter:


🔸 a document attesting to its registration (K bis extract or trade directory card);


🔸 a certificate of vigilance, issued by Urssaf, which mentions the number of employees and the total remuneration that the co-contractor declared at its last due date, and certifies compliance with the obligations of declaration and payment of charges social.


This is called the duty of vigilance.


❌ Failing to comply with the obligations, the sanction is implacable: you are then jointly and severally liable to pay the taxes, duties, social security contributions, remuneration and other charges of the co-contracting party, if the latter has resorted to concealed work ( up to the turnover achieved with this co-contracting party).


This time we are talking about financial solidarity.


It does not stop there because the URSSAF can also cancel the exemptions and reductions in contributions applicable to the employees of the principal over the entire period during which the concealed work situation persisted.


The URSSAF thus manages to recover the sums owed by the service provider from the various principals, the service provider concerned being very often insolvent.


✅ As you will have understood, to avoid possible difficulties linked to a service provider who is dishonest with its employees, a simple solution: request from your co-contractor the mandatory documents resulting from the obligation of vigilance.


Failing this, support from a professional will be welcome if a recovery should take place.

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