Skip to content The Cour de Cassation (French Supreme Court) published a decision on 8 January 2026 about Article L.8222-2 of the Code du Travail (Labour Law Code). Accordingly, a contractor cannot be held responsible for the undeclared work of a subcontractor resulting from another contract with a different contractor.
Facts
A French company, acting as a contractor, hired a subcontractor to perform a service. This subcontractor was, at the same time, undergoing a judicial procedure for undeclared work performed for a different contractor under a separate contract.
Legal background
Article L.8882-1 of the Code du Travail (French Labour Code) establishes the ‘duty of diligence’: A contractor is responsible for verifying the legal compliance of the subcontractor’s obligations to declare its work and profits.
Article L.8882-2 of the same Code establishes the ‘mechanism of financial solidarity’: When the contract failed its duty of diligence, it is held responsible for the penalties imposed because of the subcontractor’s undeclared work.
Issue
The URSSAF (France’s organisation responsible for tax collection) took the contractor to Court demanding payment for the subcontractor’s undeclared work. However, the subcontractor’s undeclared work was the result of another contract with a different contractor.
URSSAF thus sought a broad interpretation of the laws mentioned above.
Decision
The Court dismissed URSSAF’s claim, confirming that the duty of vigilance established in Article L.8882-1 applies solely to the contractor responsible for the undeclared work. Other contractors entering a contract with the same subcontractor hold the duty of vigilance only towards the work performed under this specific contract.
Therefore, the duty of solidarity does not apply in this case.
Impact
This decision clarifies the obligations of the contractor under French Law: A contractor is not responsible for verifying the subcontractor’s ‘legal compliance of its working history’ before entering a contractual relationship with the latter.
The contractor is still responsible for verifying the legal compliance of the subcontractor’s declaration of work and profits under their specific contractual relationship.