Théo Bernhardt
8d55475316
Dispositif :
Dans un délai de douze mois à compter de la promulgation de la présente loi, le Gouvernement remet au Parlement un rapport d'évaluation sur la fraude aux cotisations et contributions sociales des travailleurs indépendants relevant du régime réel d'imposition.
Exposé sommaire :
Le Haut Conseil du Financement de la Protection Sociale identifie, dans sa note annuelle de janvier 2026, une lacune majeure dans l'évaluation de la fraude sociale : l'absence totale de données sur la fraude aux cotisations des travailleurs indépendants « classiques », c'est-à-dire ceux ne relevant pas du régime micro-social simplifié.
Cette lacune est d'autant plus préoccupante que le HCFiPS formule explicitement cette évaluation comme l'une de ses quatre recommandations prioritaires. Le Conseil souligne que si la fraude des micro-entrepreneurs est désormais bien documentée (avec un manque à gagner estimé entre 1,4 et 1,8 milliard d'euros), aucune estimation n'existe pour les indépendants au régime réel d'imposition, qui représentent pourtant une part significative des cotisants.
Cette absence de mesure constitue un angle mort majeur de la politique de lutte contre la fraude sociale. Elle empêche toute stratégie ciblée et efficace, alors même que les enjeux financiers pourraient être considérables. Les travailleurs indépendants au régime réel, soumis à une comptabilité plus complexe, présentent des risques de fraude spécifiques (minoration de revenus, majoration de charges déductibles, etc.) qui nécessitent des outils de détection adaptés.
Le présent amendement vise à combler cette lacune en demandant une évaluation complète et documentée, condition indispensable pour permettre ensuite au législateur d'adapter les moyens de contrôle aux risques identifiés. Ce rapport devra notamment évaluer :
1° Le montant estimé de la fraude aux cotisations et contributions sociales des travailleurs indépendants ne relevant pas du régime micro-social prévu à l'article L. 613-7 du code de la sécurité sociale ;
2° Les principaux mécanismes et secteurs d'activité concernés par cette fraude ;
3° Les moyens de contrôle actuellement déployés par les organismes de recouvrement et leur efficacité ;
4° Les propositions de renforcement des dispositifs de détection et de prévention de cette fraude, en s'inspirant notamment des outils développés pour le contrôle des micro-entrepreneurs.
Sort : Rejeté | Déposé le 20/02/2026
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2250P0D1N001032.xml
Co-authored-by: Franck Allisio <PA793432@deputes.angit.example>
Co-authored-by: Maxime Amblard <PA841495@deputes.angit.example>
Co-authored-by: Bénédicte Auzanot <PA796118@deputes.angit.example>
Co-authored-by: Philippe Ballard <PA794562@deputes.angit.example>
Co-authored-by: Anchya Bamana <PA842279@deputes.angit.example>
Co-authored-by: Député PA793238 <PA793238@deputes.angit.example>
Co-authored-by: Romain Baubry <PA793374@deputes.angit.example>
Co-authored-by: José Beaurain <PA793158@deputes.angit.example>
Co-authored-by: Christophe Bentz <PA794434@deputes.angit.example>
Co-authored-by: Guillaume Bigot <PA842001@deputes.angit.example>
Co-authored-by: Bruno Bilde <PA720822@deputes.angit.example>
Co-authored-by: Emmanuel Blairy <PA720668@deputes.angit.example>
Co-authored-by: Sophie Blanc <PA794886@deputes.angit.example>
Co-authored-by: Frédéric Boccaletti <PA796042@deputes.angit.example>
Co-authored-by: Député PA793844 <PA793844@deputes.angit.example>
Co-authored-by: Anthony Boulogne <PA841487@deputes.angit.example>
Co-authored-by: Manon Bouquin <PA841131@deputes.angit.example>
Co-authored-by: Jorys Bovet <PA793182@deputes.angit.example>
Co-authored-by: Jérôme Buisson <PA793134@deputes.angit.example>
Co-authored-by: Eddy Casterman <PA840075@deputes.angit.example>
Co-authored-by: Sébastien Chenu <PA720468@deputes.angit.example>
Co-authored-by: Roger Chudeau <PA794198@deputes.angit.example>
Co-authored-by: Bruno Clavet <PA840159@deputes.angit.example>
Co-authored-by: Caroline Colombier <PA793548@deputes.angit.example>
Co-authored-by: Nathalie Da Conceicao Carvalho <PA795644@deputes.angit.example>
Co-authored-by: Marc de Fleurian <PA841613@deputes.angit.example>
Co-authored-by: Hervé de Lépinau <PA642988@deputes.angit.example>
Co-authored-by: Jocelyn Dessigny <PA793166@deputes.angit.example>
Co-authored-by: Edwige Diaz <PA793928@deputes.angit.example>
Co-authored-by: Sandrine Dogor-Such <PA794762@deputes.angit.example>
Co-authored-by: Nicolas Dragon <PA793146@deputes.angit.example>
Co-authored-by: Alexandre Dufosset <PA840135@deputes.angit.example>
Co-authored-by: Gaëtan Dussausaye <PA842073@deputes.angit.example>
Co-authored-by: Aurélien Dutremble <PA841761@deputes.angit.example>
Co-authored-by: Auguste Evrard <PA841621@deputes.angit.example>
Co-authored-by: Frédéric Falcon <PA793246@deputes.angit.example>
Co-authored-by: Guillaume Florquin <PA840143@deputes.angit.example>
Co-authored-by: Emmanuel Fouquart <PA840801@deputes.angit.example>
Co-authored-by: Thierry Frappé <PA794678@deputes.angit.example>
Co-authored-by: Julien Gabarron <PA841139@deputes.angit.example>
Co-authored-by: Stéphanie Galzy <PA793892@deputes.angit.example>
Co-authored-by: Jonathan Gery <PA841737@deputes.angit.example>
Co-authored-by: Frank Giletti <PA796034@deputes.angit.example>
Co-authored-by: Yoann Gillet <PA793832@deputes.angit.example>
Co-authored-by: Christian Girard <PA793102@deputes.angit.example>
Co-authored-by: Antoine Golliot <PA841605@deputes.angit.example>
Co-authored-by: José Gonzalez <PA793362@deputes.angit.example>
Co-authored-by: Florence Goulet <PA794418@deputes.angit.example>
Co-authored-by: Géraldine Grangier <PA793592@deputes.angit.example>
Co-authored-by: Monique Griseti <PA840757@deputes.angit.example>
Co-authored-by: Julien Guibert <PA841451@deputes.angit.example>
Co-authored-by: Michel Guiniot <PA794734@deputes.angit.example>
Co-authored-by: Jordan Guitton <PA793218@deputes.angit.example>
Co-authored-by: Marine Hamelet <PA795900@deputes.angit.example>
Co-authored-by: Timothée Houssin <PA793632@deputes.angit.example>
Co-authored-by: Sébastien Humbert <PA842085@deputes.angit.example>
Co-authored-by: Laurent Jacobelli <PA794598@deputes.angit.example>
Co-authored-by: Pascal Jenft <PA841439@deputes.angit.example>
Co-authored-by: Alexis Jolly <PA794030@deputes.angit.example>
Co-authored-by: Tiffany Joncour <PA841749@deputes.angit.example>
Co-authored-by: Sylvie Josserand <PA841075@deputes.angit.example>
Co-authored-by: Florence Joubert <PA840869@deputes.angit.example>
Co-authored-by: Hélène Laporte <PA794354@deputes.angit.example>
Co-authored-by: Laure Lavalette <PA795912@deputes.angit.example>
Co-authored-by: Robert Le Bourgeois <PA841837@deputes.angit.example>
Co-authored-by: Julie Lechanteux <PA796026@deputes.angit.example>
Co-authored-by: Nadine Lechon <PA840857@deputes.angit.example>
Co-authored-by: Gisèle Lelouis <PA793290@deputes.angit.example>
Co-authored-by: Katiana Levavasseur <PA793608@deputes.angit.example>
Co-authored-by: Julien Limongi <PA841873@deputes.angit.example>
Co-authored-by: René Lioret <PA840967@deputes.angit.example>
Co-authored-by: Christine Loir <PA793672@deputes.angit.example>
Co-authored-by: Député PA793904 <PA793904@deputes.angit.example>
Co-authored-by: Marie-France Lorho <PA721932@deputes.angit.example>
Co-authored-by: Philippe Lottiaux <PA795974@deputes.angit.example>
Co-authored-by: Alexandre Loubet <PA794590@deputes.angit.example>
Co-authored-by: David Magnier <PA841587@deputes.angit.example>
Co-authored-by: Claire Marais-Beuil <PA841563@deputes.angit.example>
Co-authored-by: Matthieu Marchio <PA794530@deputes.angit.example>
Co-authored-by: Pascal Markowsky <PA840837@deputes.angit.example>
Co-authored-by: Patrice Martin <PA841825@deputes.angit.example>
Co-authored-by: Michèle Martinez <PA794770@deputes.angit.example>
Co-authored-by: Député PA793314 <PA793314@deputes.angit.example>
Co-authored-by: Député PA793330 <PA793330@deputes.angit.example>
Co-authored-by: Kévin Mauvieux <PA793616@deputes.angit.example>
Co-authored-by: Nicolas Meizonnet <PA719436@deputes.angit.example>
Co-authored-by: Pierre Meurin <PA793852@deputes.angit.example>
Co-authored-by: Thibaut Monnier <PA840915@deputes.angit.example>
Co-authored-by: Serge Muller <PA793696@deputes.angit.example>
Co-authored-by: Joëlle Mélin <PA793354@deputes.angit.example>
Co-authored-by: Yaël Ménaché <PA795786@deputes.angit.example>
Co-authored-by: Thomas Ménagé <PA794322@deputes.angit.example>
Co-authored-by: Julien Odoul <PA795552@deputes.angit.example>
Co-authored-by: Caroline Parmentier <PA794670@deputes.angit.example>
Co-authored-by: Thierry Perez <PA841199@deputes.angit.example>
Co-authored-by: Kévin Pfeffer <PA794582@deputes.angit.example>
Co-authored-by: Lisette Pollet <PA793656@deputes.angit.example>
Co-authored-by: Stéphane Rambaud <PA795966@deputes.angit.example>
Co-authored-by: Angélique Ranc <PA793230@deputes.angit.example>
Co-authored-by: Julien Rancoule <PA793254@deputes.angit.example>
Co-authored-by: Matthias Renault <PA841955@deputes.angit.example>
Co-authored-by: Catherine Rimbert <PA841981@deputes.angit.example>
Co-authored-by: Joseph Rivière <PA842227@deputes.angit.example>
Co-authored-by: Laurence Robert-Dehault <PA794442@deputes.angit.example>
Co-authored-by: Béatrice Roullaud <PA795410@deputes.angit.example>
Co-authored-by: Sophie-Laurence Roy <PA842097@deputes.angit.example>
Co-authored-by: Anaïs Sabatini <PA794894@deputes.angit.example>
Co-authored-by: Alexandre Sabatou <PA794570@deputes.angit.example>
Co-authored-by: Emeric Salmon <PA794954@deputes.angit.example>
Co-authored-by: Philippe Schreck <PA796050@deputes.angit.example>
Co-authored-by: Anne Sicard <PA842255@deputes.angit.example>
Co-authored-by: Emmanuel Taché <PA793382@deputes.angit.example>
Co-authored-by: Jean-Philippe Tanguy <PA795778@deputes.angit.example>
Co-authored-by: Michaël Taverne <PA794502@deputes.angit.example>
Co-authored-by: Thierry Tesson <PA841553@deputes.angit.example>
Co-authored-by: Lionel Tivoli <PA793298@deputes.angit.example>
Co-authored-by: Romain Tonussi <PA840781@deputes.angit.example>
Co-authored-by: Antoine Villedieu <PA794946@deputes.angit.example>
Co-authored-by: Frédéric-Pierre Vos <PA841575@deputes.angit.example>
Co-authored-by: Frédéric Weber <PA841479@deputes.angit.example>
Groupe: RN
Angit-Diff: auto
309 B
309 B
Article additionnel (amendement 1032)
Dans un délai de douze mois à compter de la promulgation de la présente loi, le Gouvernement remet au Parlement un rapport d'évaluation sur la fraude aux cotisations et contributions sociales des travailleurs indépendants relevant du régime réel d'imposition.