French Labour Law

Challenging an URSSAF Adjustment Before the Judicial Court: Deadlines, Jurisdiction, and Strategy

DAIRIA Law · 2026-06-23 · 2 min

Challenging an URSSAF Adjustment Before the Judicial Court: Deadlines, Jurisdiction, and Strategy

In the judicial court, the first battle is not the substance: it is the deadlines and jurisdiction. A filing beyond the deadline or before the wrong court will make the adjustment definitive without any substantive arguments being examined. Here’s how to secure the litigation from the inside.

This article is part of the URSSAF Control: The Employer’s Guide. Previous step: the CRA.

The Correct Court: Designated Judicial Court Social Division

Disputes related to collection fall under the designated judicial court, social division (Article L.142-1 and L.142-4 of the Social Security Code)—not the commercial court or the labor court.

DAIRIA Advice: Always verify the competent judicial court. Filing with the wrong court leads to inadmissibility and can cost valuable time, sometimes even the deadline itself.

The Deadline: 2 Months, Under Penalty of Preclusion

The filing must occur within a 2-month period from the notification of the CRA’s decision (Article R.142-18 of the Social Security Code) or from the implicit rejection decision.

At every step, the obligation to adhere to deadlines under penalty of preclusion is cardinal rule. Keep proof of each filing and every notification date (Article R.142-10 et seq. of the Social Security Code).

Two Filing Scenarios

  • Scenario 1 (preferred): File after a decision (explicit or implicit) from the CRA, within 2 months.
  • Scenario 2 (Plan B): In case of preclusion on the implicit decision, utilize a late explicit decision as new evidence to reopen the deadline and adjust the filings.

Exploiting the Burden of Proof

DAIRIA Strategy: Utilize the burden of proof. When URSSAF raises an exception (underreported work) or makes an adjustment, it is their responsibility to characterize it. Produce clear charts that contrast URSSAF’s calculations with the actual calculations: an adjustment based on a flat-rate method or poorly substantiated extrapolation is vulnerable.

Pitfalls to Avoid Before the Judicial Court

  • Filing with the wrong court;
  • Letting the 2-month deadline slip;
  • Partially contesting without clearly stating it;
  • Neglecting the bundle of documents.

Beyond the judicial court, avenues for appeal continue before the court of appeal, and then the Court of Cassation.

Frequently Asked Questions

What is the deadline after the CRA? 2 months (Article R.142-18 of the Social Security Code), under penalty of preclusion.

Which court? The designated judicial court, social division (Article L.142-4 of the Social Security Code).

Who bears the burden of proof? URSSAF must characterize and substantiate the adjustment.

Written and supervised by Guillemette Watine, attorney, former investigator for URSSAF disputes, head of the URSSAF division at DAIRIA Avocats.

Also read → Reducing Increases and Penalties · Negotiating with URSSAF

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