URSSAF vigilance certificate request — subcontracting over €5,000
Request a French URSSAF vigilance certificate (Art. R243-15) for subcontracting above €5,000 excl. VAT — required from the principal (Art. L8222-1).
What contract value triggers the URSSAF vigilance certificate requirement?
The threshold is 5,000 EUR excl. VAT (HT) per contract, as set by Art. D8222-5 of the Labour Code and Decree n° 2011-1601 of 21 November 2011. It is assessed contract by contract — not as a running cumulative total of invoices under the same supplier relationship. If an amendment (avenant) pushes an originally sub-threshold contract above 5,000 EUR HT, the obligation arises from the date the amendment is signed, not retroactively from the contract's start.
Source: Attestation de vigilance — service-public.fr Professionnels · updated 2026
About this form
The attestation de vigilance (URSSAF compliance certificate) is an official document issued by France's social security contribution collection agency (URSSAF) confirming that a subcontractor or service provider is fully current on all social contribution declarations and payments as of the issue date. Under Articles L8222-1 and D8222-5 of the French Labour Code (Code du travail), any contracting company — known in French as the donneur d'ordre — must request this certificate before concluding any subcontracting or service contract worth 5,000 EUR excl. VAT (HT) or more, and must renew it every six months for the entire duration of the contract. Failure to obtain and archive documented proof triggers joint-and-several financial liability (responsabilité solidaire) under Art. L8222-2: the contracting company can be held responsible for all unpaid social contributions owed by a non-compliant subcontractor, with no statutory cap. The obligation applies equally to micro-entrepreneurs (auto-entrepreneurs), sole traders, freelancers, and companies.
Worked example
A Lyon-based building company signs a 12,000 EUR HT, 10-month subcontracting agreement with a painting firm (SARL). Before signing, the painting firm's manager logs into urssaf.fr, confirms the account is current, downloads the timestamped PDF certificate in three minutes, and emails it. The building company scans the QR code, saves a dated verification screenshot, and archives both. Five months later, a calendar alert fires: a new certificate is requested and authenticated. At month eight, URSSAF audits the painting firm and raises a redressement (back-payment assessment) for an undeclared employee — but the building company presents both archived certificates with their verification proofs, and is fully exonerated from joint-and-several liability under Art. L8222-2.
How to fill out the form
- Check whether the contract reaches or exceeds 5,000 EUR HT — if so, the vigilance obligation applies from the moment of signing, including any amendment that pushes a previously sub-threshold contract over the limit.
- Ask your subcontractor to log into their professional space on urssaf.fr, navigate to 'Mes attestations' (My certificates), and send you the timestamped PDF certificate with its QR code before any work begins.
- Verify the certificate's authenticity by scanning the QR code or entering the reference number on URSSAF's online verification portal; save a dated screenshot of the confirmation page as your documented proof of due diligence.
- Set a calendar alert every six months for the entire duration of the contract so you request a new valid certificate before the current one expires — for an 18-month contract, that means three alerts.
- Archive all certificates received and all verification screenshots for the full duration of the contract and at least three years after its end (URSSAF contribution prescription period, Art. L244-3 CSS); extending to five years is recommended to cover standard civil limitation periods in the event of an inspection.
Good to know
- Threshold is per contract, not per cumulative invoices: a 4,200 EUR HT order amended to 5,800 EUR HT triggers the obligation at amendment signing — not retroactively. Regularise immediately to avoid joint liability covering all sums due from the contract's start.
- The vigilance certificate only covers URSSAF social contributions — not VAT or corporate tax compliance. For significant contracts, consider also requesting an attestation de régularité fiscale (tax-standing certificate) from the DGFiP, though no legal text currently mandates this in this specific context.
- Joint liability is uncapped: if URSSAF audits and redresses your subcontractor, the full amount of unpaid contributions linked to the contract can be claimed from you under Art. L8222-2. Your only defence is documented proof of each six-monthly verification check.
Frequently asked questions
What contract value triggers the URSSAF vigilance certificate requirement?
The threshold is 5,000 EUR excl. VAT (HT) per contract, as set by Art. D8222-5 of the Labour Code and Decree n° 2011-1601 of 21 November 2011. It is assessed contract by contract — not as a running cumulative total of invoices under the same supplier relationship. If an amendment (avenant) pushes an originally sub-threshold contract above 5,000 EUR HT, the obligation arises from the date the amendment is signed, not retroactively from the contract's start.
How does a French subcontractor obtain the vigilance certificate in 2026?
The subcontractor logs into their professional account on urssaf.fr, under the section titled 'Mes attestations' (My certificates). If all contribution payments and declarations are current, the PDF is generated immediately: it is timestamped and includes a QR code for authenticity verification. It can then be emailed to the contracting company.
How long is an URSSAF vigilance certificate valid?
Six months from the date of issue. Under Art. D8222-5 of the Labour Code, the contracting company must request a fresh, valid certificate every six months throughout the entire duration of the contract. For an 18-month contract, that means three successive certificates must be obtained and archived. Setting calendar reminders at the point of signing — one every six months — is the simplest way to avoid inadvertent lapses and the joint liability exposure that follows.
What penalties does a contracting company face for failing to verify?
The main sanction is financial joint-and-several liability: under Art. L8222-2 of the Labour Code, the contracting company can be held responsible for all unpaid social contributions owed by the defaulting subcontractor in connection with that contract, with no fixed statutory cap. Additionally, if the contracting company knowingly used a provider engaged in undeclared work (travail dissimulé), criminal liability under Art. L8224-1 applies: up to three years' imprisonment and a 45,000 EUR fine. Note that the criminal sanction requires proven knowledge of the concealment, not merely an oversight in checking the certificate.
Does the certificate apply to auto-entrepreneurs and sole traders?
Yes, without exception. Any professional — whether a micro-entrepreneur (auto-entrepreneur), a sole trader, a freelancer, or a company — must supply an URSSAF vigilance certificate as soon as the contract reaches or exceeds 5,000 EUR HT. Having no employees does not create any exemption.
How can a contracting company verify an attestation's authenticity?
Scan the QR code printed on the certificate, or enter its reference number on URSSAF's online verification portal (accessible from urssaf.fr). This online check constitutes documented proof of due diligence that can be produced in the event of an URSSAF audit or labour inspection. Save a dated screenshot of the verification page — it is the key piece of evidence that exonerates the contracting company from joint liability under Art. L8222-2.
Official sources
Updated on 2026-06-27
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