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🔎 Key takeaways
- Law No. 2026-534 of June 25, 2026, on combating social and tax fraud, establishes a penalty for failing to meet obligations related to the single occupational risk assessment document.
- The fine can be as high as €4,000 per affected worker.
As a reminder, Article L. 4121-3 of the Labor Code requires employers, given the nature of their establishment's activities, to assess risks to the health and safety of workers. This includes the selection of manufacturing processes, work equipment, chemical substances or preparations, the layout or redesign of workplaces or facilities, work organization, and job design.
This risk assessment must take into account the differentiated impact of risk exposure based on gender.
Furthermore, employers must record and update the results of this risk assessment in the single document (DU).
The DU lists all occupational risks to which workers are exposed and ensures collective traceability of these exposures.
What?
Law No. 2026-534 of June 25, 2026, on combating social and tax fraud, was published in the Official Journal of the French Republic on June 26, 2026. It adds a new provision to the Labor Code under which the competent administrative authority may issue a warning to the employer or impose a fine.
Failure to implement the single document may now result in an administrative fine, provided no criminal proceedings are underway.
Who?
This warning or fine is issued by the competent administrative authority, based on a report from a labor inspector.
It applies to employers found responsible for one or more of these breaches.
How?
To determine whether to issue a warning or a fine, and to set the amount of the latter if applicable, the administrative authority considers the circumstances and severity of the breach, the offender's conduct—particularly their good faith—as well as their financial resources and liabilities.
How much?
The maximum fine is €4,000 and may be applied for each worker affected by the breach.
The fine cap is doubled in the event of a repeat offense within two years of the notification date of a fine for a previous breach of the same nature.
It is increased by 50% in the event of a repeat offense within one year of the notification date of a warning for a previous breach of the same nature.
When?
Before making any decision, the administrative authority shall inform the person concerned in writing of the proposed sanction, notifying them of the alleged breach and inviting them to submit their observations within one month.
Upon expiry of this period, the administrative authority may, by way of a reasoned decision, impose the fine and issue the corresponding collection order.
It shall inform the Social and Economic Committee of this decision.
The limitation period for the administrative authority to impose an administrative fine for a breach is two full years from the day the breach was committed.
These provisions have been in force since June 27, 2026.
References:
Labor Code, Articles L. 8115-1 to L. 8115-8: Administrative fines (Part Eight, Book I, Title I, Chapter V)
🔍 Note
Amendment No. 894 (which was adopted) explains that this addition restricts the sanction to cases where the company does not have a DU (Single Risk Assessment Document), thereby clarifying the legal framework for applying this provision.
Indeed, as the single document for the assessment of occupational risks is by nature a document that must evolve to reflect changes in occupational risks, it can and must be discussed very regularly to ensure it can fully play its role as the foundation for the company's risk prevention. It is therefore particularly difficult to determine at any given moment whether it is exhaustive and whether it is fundamentally in perfect compliance with the health and safety legislation at work for which it serves as the basis.
💡 Reminder
There are also criminal penalties for failing to record or update risk assessment results, which can reach up to €7,500 in fines for a legal entity.