A simple omission on your pay slip can cost your employer dearly and earn you up to six months' salary. Here is the key information to check.
The straw bulletin, this monthly document that millions of employees receive can hide unsuspected legal issues. A recent decision by the Court of Cassation illustrates the importance of carefully verifying the information entered on this form. On December 4, the highest French court confirmed a conviction for concealed work linked to an omission on a pay slip.
The case concerned a technical inspector of heavy goods vehicles. Dismissed, this employee contested his dismissal before the industrial tribunal. When examining his pay slips, an appeal court noted that his employer had not mentioned company accommodation made available to him. This absence of declaration, judged as a deliberate omission, led to a conviction for concealed work, a decision that the Court of Cassation upheld.
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An omission that can be costly
The omission of the benefit in kind on the pay slip is not just a simple administrative error. Since 2011, the courts have considered that it may be sufficient to characterize a case of concealed work. “All salary elements, whatever they may be, must appear on the pay slip,” explains Maître Christophe Noel, lawyer specializing in labor law, at JDN. This includes not only base salary and overtime, but also benefits in kind such as accommodation or a company car.
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-“From the moment an employer does not include these elements, even if he has declared his employee, he risks being condemned for concealed work”, he specifies. The issue goes beyond simple formality: “As long as it does not appear on the pay slips, ipso facto, it is not contributory: Urssaf cannot withhold social security contributions from an element that it is unaware of.”
Justice and Proof of Deliberate Intent
For a case of concealed work to be recognized, however, it is necessary to demonstrate the deliberate intention of the employer. “Company housing makes sense, because it is a material element that the employer cannot ignore. On the other hand, on other elements, it is more problematic,” nuance Maître Christophe Noel. Thus, convictions are not automatic, but depend on the nature and importance of the forgotten element. The severity of the sanction is also proportional to the value of the benefit in kind omitted. “We are not going to straighten you out for 25 euros of meal vouchers”, illustrious Master Christophe Noel.
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However, company accommodation, due to the high cost of rent, can significantly increase the employee's overall remuneration and, consequently, the social security contributions due. The penalty can be heavy for an employer found guilty. In the event of conviction for concealed work, he may be forced to pay his employee compensation corresponding to six months' salary. A significant sum which, in certain cases, can be accompanied by a criminal fine. Thus, it is important for employers to ensure the conformity of pay slips, and for employees, to scrupulously verify the information contained therein.
