French Labour Law

Challenging an URSSAF Recovery Action in Court: Deadlines, Jurisdiction, and Strategy

DAIRIA Law · 2026-07-14 · 2 min

Challenging an URSSAF Recovery Action in Court: Deadlines, Jurisdiction, and Strategy

In court, the first battle is not the substance: it is about deadlines and jurisdiction. An out-of-time filing or a submission to the wrong court makes the recovery action definitive without any substantive argument being examined. Here’s how to secure your position in litigation from the inside.

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

The Correct Court: Designated Social Court

Disputes regarding recovery fall under the designated judicial court, social section (art. L.142-1 and L.142-4 CSS) — not the commercial court or the labour tribunal.

DAIRIA Advice: Always verify the competent TJ (Tribunal Judiciaire). Filing with the wrong court leads to inadmissibility and can waste precious time, sometimes even the deadline itself.

The Deadline: 2 Months, Under Penalty of Foreclosure

The filing must occur within a 2-month period from the notification of the CRA’s decision (art. R.142-18 CSS) or an implicit rejection decision.

At every step, meeting deadlines is imperative under penalty of foreclosure: keeping track of deadlines is the cardinal rule. Retain proof of each filing and each notification date (art. R.142-10 et seq. CSS).

Two Filing Scenarios

  • Scenario 1 (preferred): file after the CRA’s (explicit or implicit) decision, within 2 months.
  • Scenario 2 (Plan B): in case of foreclosure on the implicit decision, leverage a late explicit decision as new evidence to reopen the deadline and adapt submissions.

Leveraging the Burden of Proof

DAIRIA Strategy: leverage the burden of proof. When URSSAF raises an exception (hidden work) or initiates a recovery, it is required to characterize it. Provide clear tables contrasting URSSAF’s calculations with actual calculations: a recovery based on a flat-rate method or ill-supported extrapolation is vulnerable.

Pitfalls to Avoid in Court

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

Beyond the TJ, recourse continues before the court of appeal, and then the Cour de cassation.

Frequently Asked Questions

What is the deadline after the CRA? 2 months (art. R.142-18 CSS), under penalty of foreclosure.

Which court? The designated TJ, social section (art. L.142-4 CSS).

Who bears the burden of proof? URSSAF must characterize and justify the recovery.

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