49, it's ok, 51, watch out for the damage… We're not talking here about the dimensions of a kitchen cabinet to slide between a socket and a door, but about the number of employees to be considered a small business.
So, to stay in the nails, some underestimate their number of collaborators.
The figures are even impressive: according to the study by the Institute of Public Policy of companies with 30 to 70 employees between 2000 and 2016, between 80% and 90% gave the wrong figure.
By calculating the number of employees for which companies pay contributions, the curve of the number of companies by size follows a regular downward slope.
But taking into account the declarations of the workforce of the leaders, those of 48 and 49 employees are much more numerous than those with 45, 46 or 47 employees, according to the study.
Proof in their eyes that the under-estimation of the number of personnel is often voluntary, the researchers note that "the proportion of companies under-declaring their workforce increases very sharply" in the vicinity of the workforce of 50 employees, "going from about 50% to 70%”.
Avoid costs and new procedures
A threshold effect that is not insignificant: crossing this threshold has several consequences.
Companies with 50 or more employees have social and economic committees (CSE) with extended powers, contribute more to the National Housing Assistance Fund (FNAL) and to the construction effort (PEEC), must establish internal regulations and set up a dining room for their employees.
"Compliance with certain legal obligations depends in practice on the declared workforce", underline the researchers, and the impact of a possible sanction in the event of inaccurate declaration "seems low, so that companies which fear legal obligations have everything to gain by declaring an erroneous number that allows them to avoid them”.
Clearly, the bosses do not declare all of their employees to avoid bringing them up to standard, which could prove costly.
In addition to avoiding the costs induced by crossing the threshold, company managers can also be "refractory" to "constraints weighing on their decision-making power", employees and the public authorities being able to "interfere more in the management companies with more than 50 employees, according to the study.
The 2019 Pacte law sought to reduce the effects of threshold crossing for SMEs, with certain new obligations now only applying after five years.
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