The principle that the burden of repayment for any unpaid social security and taxes rests with the employer, as well as the threat of additional inspections and fines which clearly outweigh any profits are important deterrents that discourage employers from operating in the informal economy.

(b) any outstanding taxes and social security contributions, including relevant administrative fines.

Member States may also provide for a derogation from the mandatory exclusion provided for in paragraph 5, where an exclusion would be clearly disproportionate, in particular where only minor amounts of taxes or social security contributions are unpaid or where the economic operator was informed of the exact amount due following its breach of its obligations relating to the payment of taxes or social security contributions at such time that it did not have the possibility to take measures as provided for in the third subparagraph of paragraph 5 before expiration of the deadline for submitting its application.

In accordance with Article 8, Member States[28] have usually provided that, in addition to employers, direct contractors and any intermediate subcontractor may also be required to pay any outstanding remuneration and taxes.

(b) any outstanding taxes and social security contributions, including relevant administrative fines.

(b) any outstanding taxes and social security contributions, including family allowances and relevant administrative fines.