If you do not complete a DPAE, you lay yourself open to :

- civil penalties: the URSSAF will regularise the social security contributions eluded because of the lack of a declaration;

- administrative penalties: a fine equal to 300 times the minimum guaranteed hourly rate (3.52 euros in 2016);

- criminal penalties: intentional lack of a DPAEconstitutes an offence in terms of concealed employment.

In case of the concealment of paid employment, you may be sentenced by the criminal courts to pay a cumulative penalty :

- a fine of 45 000 euros and three years’ imprisonment if you are a natural person;

- a fine of 225 000 euros and placing under judicial supervision if you are a legal entity.

 Principal texts