Establishment of Administrative Penalties for Failure to Provide a Single Document

As a reminder, Article L. 4121-3 of the Labor Code requires employers, taking into account the nature of the establishment’s activities, to assess the risks to workers’ health and safety, including in the selection of manufacturing processes, work equipment, and chemical substances or preparations; in the design or redesign of workplaces or facilities; in the organization of work; and in the definition of job duties.

This risk assessment must take into account the gender-specific impact of risk exposure.

Next, the employer must record and update the results of this risk assessment in the Single Document (DU).

In fact, the DU lists all occupational hazards to which workers are exposed and ensures the collective tracking of these exposures.

What?

Law No. 2026-534 of June 25, 2026, on combating social security and tax fraud, was published on June 26, 2026, in the Official Journal of the French Republic. It adds a new provision to the Labor Code under which the competent administrative authority may either issue a warning to the employer or impose a fine on the employer.

In fact, failure to implement the single document may now result in an administrative fine, provided that no criminal charges are filed. 

Who?

This warning or fine is imposed by the competent administrative authority, based on a report from the labor inspector.

It applies to an employer who has been found liable for one or more of these violations.

How?

In determining whether to issue a warning or a fine—and, if a fine is imposed, in setting the amount thereof—the administrative authority shall take into account the circumstances and the severity of the violation, the conduct of the person responsible, including whether they acted in good faith, as well as their financial resources and financial obligations.

How much?

The maximum fine is €4,000 and may be imposed as many times as there are employees affected by the violation.

The maximum fine is doubled if a new violation is detected within two years of the date of notification of the fine for a previous violation of the same nature.

It is increased by 50% in the event of a new violation detected within one year of the date of notification of a warning regarding a previous violation of the same nature.

When?

Before making any decision, the administrative authority shall notify the person against whom the proceedings are brought in writing of the proposed sanction, informing them of the alleged violation and inviting them to submit their comments within one month.

At the end of this period, the administrative authority may, by means of a reasoned decision, impose the fine and issue the corresponding collection notice.

It notifies the Social and Economic Committee of this decision.

The statute of limitations for an administrative authority to impose an administrative fine for a violation is two full years from the date the violation was committed.

These provisions took effect on June 27, 2026.

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References:

Labor Code, Articles L. 8115-1 through L. 8115-8: Administrative Fines (Part Eight, Book I, Title I, Chapter V)

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