France.
Solidarité Financière. Discharged.
URSSAF solidarité financière of the donneur d'ordre, devoir de vigilance under Loi 2017-399, and the 26 July 2027 CSDDD transposition — discharged at the documentary pack.
Demander un Briefing TechniqueCette page de solution présente l'architecture de décharge de la solidarité financière URSSAF du donneur d'ordre, articulée avec le devoir de vigilance de la Loi 2017-399, le Décret 2025-1338 du 1er janvier 2026 et la transposition CSDDD du 26 juillet 2027.
Architecture de conformité pré-mobilisée — documentation discrétionnaire constituée avant la notification, et non reconstruite après. La conséquence opérationnelle : auditabilité comme principe de construction du chantier, non comme mesure réactive.
France: 2026 → 2027 Timeline
Décret 2025-1338 tightens the URSSAF vigilance regime on 1 January 2026, raising the documentary standard the donneur d'ordre must hold to defend the solidarité financière cascade under Art. L8222-1. The CSDDD transposition deadline crystallises on 26 July 2027. Loi 2017-399 runs continuously between.
- 27 March 2017
Loi 2017-399 devoir de vigilance
Annual Plan de Vigilance binding on groups above 5,000 French / 10,000 worldwide employees. Identifies serious-harm risks across the established commercial supply chain including sub-tier labour suppliers. Court-enforceable under Code de commerce L. 225-102-4.
- 1 January 2026
Décret n° 2025-1338 in force
Tightens the documentary vigilance regime on the donneur d'ordre — vérification semestrielle des attestations URSSAF, conservation des justificatifs, traçabilité de la chaîne — and codifies the URSSAF enforcement workflow once travail dissimulé is established against a sub-tier supplier. The solidarité financière cascade under Art. L8222-2 still requires that trigger; the Décret raises the standard of proof the donneur d'ordre must hold to invoke the L8222-1 vigilance defence. Retroactive joint liability up to 5 years, plus interest at legal rate +5%, plus automatic 25% majoration.
- Continuous, 2026
SIPSI + Carte BTP + IDCC enforcement
Every posted worker filed on sipsi.travail.gouv.fr before deployment, identifying référent national and CCN classification across IDCC 1702, 2614, 3212 or 3248. Carte BTP issued by CIBTP, presentable to Inspection du travail within 24 hours.
- 26 July 2027
CSDDD transposition deadline
Directive (EU) 2024/1760 transposed into French law. Vigilance obligations harmonised and extended across the first transposition wave. Large French civil and EPC groups fall in scope by default.
URSSAF discharge documentation pack
Per worker, per six months — URSSAF vigilance attestation, KBIS or foreign-establishment registration, A1 certificate, SIPSI declaration, CCN-compliant wage evidence. The pack URSSAF accepts as full defence to the solidarité financière cascade under Décret 2025-1338.
Dual CCN classification at mobilisation
Chantier work routed to IDCC 1702 / 2614 / 3212 under Convention Collective Nationale des Travaux Publics; atelier rebar-shop and anchor-head fabrication routed to IDCC 3248 Métallurgie. Mis-classification — the most expensive non-WAV-equivalent exposure — closed at the mobilisation gate.
EN ISO 9606-1 + EN 1090 EXC3/EXC4 trail
Welder qualifications verified against parent material, process, position and consumable, with six-monthly continuity confirmation. WPS mapped to the lot in use. Contrôle technique (Bureau Veritas, Apave, SOCOTEC) receives a defensible trail rather than a contested lot.
Plan de Vigilance input
The same per-worker pack feeds directly into the group Plan de Vigilance under Loi 2017-399 — sub-tier due-diligence record, grievance mechanism evidence, mitigation-measure documentation. Designed to survive a mise en demeure under Code de commerce L. 225-102-4.
Specialist roster — foreurs to soudeurs
Pre-screening calibrated to specialty Fondations and civil engineering roles: Bauer / Liebherr / Casagrande rig foreurs, ferrailleurs for cages de ferraillage, soudeurs EN ISO 9606-1 for têtes de pieux, mécaniciens d'engins, chefs de chantier Fondations.
Why the Conventional Approach Fails
| Pre-1 Jan 2026 | Post-1 Jan 2026 | |
|---|---|---|
| Vigilance defence — evidentiary standard | Attestation URSSAF on file at contracting | Vérification semestrielle, justificatifs conservés, traçabilité chaîne complète |
| Retroactive horizon | Limited to specific finding | Up to 5 years across the chain |
| Interest treatment | Legal rate, no surcharge | Legal rate +5%, compounded |
| Majoration | Discretionary | Automatic 25% on principal sum |
| Discharge pathway | Recommended verification | Documented per-worker pack — financially binding obligation |