*L/N = Legal person/Natural person ** Article 5(3) of Directive 2009/52/CE: "Member States may provide for reduced financial sanctions where the employer is a natural person who employs an illegally staying third-country national for his or her private purposes and where no particularly exploitative working conditions are involved" (Exchange rates (04/04/2014) : 1BGN = €0.511281; 1CYP = €1.70860; 1CZK = €0.0364632; 1HUF= €0.00326012; 1 LTL = €0.289620; 1 PLN = € 0.240083; 1ROL = € 0.224388; 1 SEK = €0.111573)
*M/P = personne morale/personne physique ** Article 5, paragraphe 3, de la directive 2009/52/CE: «Les États membres peuvent prévoir une réduction des sanctions financières lorsque l’employeur est une personne physique qui emploie un ressortissant de pays tiers en séjour irrégulier à ses fins privées et lorsqu’il n’y a pas de conditions de travail particulièrement abusives» (Taux de change au 4.4.2014: 1 BGN = 0,511281 EUR; 1 CYP = 1,70860 EUR; 1 CZK = 0,0364632 EUR; 1 HUF= 0,00326012 EUR; 1 LTL = 0,289620 EUR; 1 PLN = 0,240083 EUR; 1 ROL = 0,224388 EUR; 1 SEK = 0,111573 EUR)