Activité partielle : déploiement d’un plan de contrôle

Durant la crise du COVID-19, le gouvernement a mis en place un dispositif d’activité partielle afin de favoriser le maintien de l’emploi. Plus d’un million d’entreprises ont bénéficié de ces aides.

La doctrine du Gouvernement avait été résumée dans la formule suivante par la Ministre du Travail : « confiance à priori, contrôle à posteriori ».

Les contrôles de l’administration sur les conditions d’utilisation du dispositif d’activité partielle ont donc commencé, conformément à l’instruction de la Ministre du Travail du 5 mai dernier.

L’objectif de ces contrôles est de lutter contre l’utilisation frauduleuse du dispositif d’activité partielle et permettre aux entreprises de bonne foi de régulariser leur situation.

Les entreprises prioritairement concernées par ces contrôles sont :

  • entreprises qui ont demandé une autorisation d’activité partielle et qui continuent simultanément à faire travailler totalement ou partiellement leurs salariés ( télétravail ou présentiel),
  • entreprises ayant majoré leurs demandes d’indemnisation par rapport aux salaires effectivement payés-,
  • entreprises ayant demandé des indemnisations sur la base de taux d’activité partielle élevés,
  • entreprises appartenant à certains secteurs d’activité : BTP, activités de conseil, activités de services aux entreprises,
  • entreprises composées majoritairement de cadres dont les activités sont susceptibles d’être exercées en télétravail.

Les contrôles peuvent conduire :

  • au retrait des autorisations de mise en activité partielle,
  • au retrait des décisions d’indemnisation,
  • à la régularisation des demandes d’indemnisation avec aménagement le cas échéant des remboursements,
  • à l’application des sanctions du travail dissimulé : sanctions administratives ( exclusion des dispositifs d’aides publiques pendant 5 ans, remboursement des aides publiques perçues au cours des 12 derniers mois) et sanctions pénales (amende pouvant aller jusqu’à 2 ans d’emprisonnement et 30 000€ d’amende)

Les DIRECCTE ont pour instruction de traiter rapidement et systématiquement tout signalement provenant d’un salarié, d’un représentant du personnel ou d’une organisation syndicale. Elles ont accès aux données transmises aux organismes sociaux via les DSN et aux données transmises à l’administration fiscale si nécessaire.

Elles peuvent diligenter des contrôles sur pièces ou sur place et obtenir les identifiants de connexion au réseau informatique de l’entreprise, ce qui permettra de vérifier si les salariés placés en activité partielle n’ont pas simultanément travaillé ou télétravaillé.

Pour en savoir plus sur l’évolution des conditions de l’activité partielle au 1er juin 2020 : lisez notre article.

Source : travail-emploi.gouv.fr

Image par Gerd Altmann de Pixabay

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