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Travail dissimulé : l’omission des cotisations sociales peut suffire à caractériser la fraude
Le travail dissimulé ne se limite pas à l’absence de bulletin de paie ou de déclaration d’embauche. Il peut également résulter de la dissimulation volontaire des cotisations sociales dues sur des heures supplémentaires réellement effectuées.
Dans cette affaire, un salarié réclamait l’indemnité forfaitaire de six mois de salaire prévue à l’articleL 8223-1 du Code du travail, estimant que son employeur n’avait pas déclaré les cotisations sociales afférentes aux heures supplémentaires reconnues par un précédent jugement.
La Cour d’appel avait rejeté sa demande, considérant la question déjà tranchée.
La Cour de cassation, au contraire, rappelle que les juges du fond devaient vérifier si l’employeur s’était intentionnellement soustrait à ces obligations sociales, ce qui constitue une dissimulation d’emploi salarié au sens de l’articleL 8221-5 du Code du travail.