French Labour Law

Challenging an URSSAF Recovery Order in Court: Deadlines, Jurisdiction, Strategy

DAIRIA Law · 2026-06-16 · 2 min

Challenging an URSSAF Recovery Order in Court: Deadlines, Jurisdiction, Strategy

In the judicial court, the initial battle is not the substance: it is about deadlines and jurisdiction. If the case is not filed on time or at the wrong court, the recovery order becomes final 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 recovery fall under the designated judicial court, social division (art. L.142-1 and L.142-4 CSS) — not the commercial court or the labour tribunal.

DAIRIA Advice: Always verify the competent TJ. Filing at the wrong court leads to inadmissibility and results in losing precious time, sometimes even the deadline itself.

The Deadline: 2 Months, Under Penalty of Forclusion

The application must be filed within a 2-month period from the notification of the CRA decision (art. R.142-18 CSS), or from the implied rejection decision.

At every stage, meeting deadlines is crucial to avoid forclusion: vigilance regarding deadlines is the cardinal rule. Keep proof of every submission and every notification date (art. R.142-10 and following CSS).

Two Scenarios for Filing

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

Exploit the Burden of Proof

DAIRIA Strategy: Leverage the burden of proof. When URSSAF raises an exception (concealed work) or issues a recovery, it is their responsibility to characterize it. Present clear tables contrasting URSSAF’s calculations with the actual calculations: a recovery based on a flat-rate method or poorly substantiated extrapolation is vulnerable.

Pitfalls to Avoid Before the TJ

  • Filing at the wrong court;
  • Letting the 2-month deadline pass;
  • Partially contesting without clear indication;
  • Neglecting the document list.

Beyond the TJ, appeals can be pursued in the Court of Appeal, followed by the Court of Cassation.

Frequently Asked Questions

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

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

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