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Les entreprises sous-déclarent-elles leur effectif à 49 salariés pour contourner la loi ?

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  • Philippe Askenazy

    (CMH - Centre Maurice Halbwachs - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique - Département de Sciences sociales ENS-PSL - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres)

  • Thomas Breda

    (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, IPP - Institut des politiques publiques)

  • Flavien Moreau

    (FMI - Fond Monétaire International - FMI)

  • Vladimir Pecheu

    (AMSE - Aix-Marseille Sciences Economiques - EHESS - École des hautes études en sciences sociales - AMU - Aix Marseille Université - ECM - École Centrale de Marseille - CNRS - Centre National de la Recherche Scientifique)

Abstract

Plusieurs obligations légales en termes de dialogue social, de partage des profits ou encore de comptabilité s'appliquent aux entreprises lorsqu'elles franchissent le seuil de 50 salariés. Cette note montre qu'une part importante des entreprises sousdéclarent volontairement leur effectif en-dessous de ce seuil et que cela leur permet d'éviter les obligations qui leur incombent. Le respect de la loi en matière de dialogue social ou de partage des profits apparaît ainsi lié à l'effectif que les entreprises déclarent et non à leur effectif réel. Ces résultats illustrent la façon dont le code du travail peut être contourné dans un univers réglementaire complexe et en l'absence de moyens de contrôle suffisants. Ils invitent à réfléchir à la mise en place de modalités de contrôle du respect des lois plus directes et plus efficaces. Ils invitent également à considérer avec prudence les résultats de plusieurs études récentes qui chiffrent le coût des obligations légales au seuil de 50 salariés en supposant qu'elles sont en pratique intégralement respectées.

Suggested Citation

  • Philippe Askenazy & Thomas Breda & Flavien Moreau & Vladimir Pecheu, 2022. "Les entreprises sous-déclarent-elles leur effectif à 49 salariés pour contourner la loi ?," PSE Working Papers halshs-03828712, HAL.
  • Handle: RePEc:hal:psewpa:halshs-03828712
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03828712
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    References listed on IDEAS

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    1. Philippe Aghion, 2021. "The impact of regulation on innovation," CentrePiece - The magazine for economic performance 607, Centre for Economic Performance, LSE.
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