Referring a Dispute to the URSSAF Amicable Appeals Board (CRA): 2 Months, a Complete File, and Negotiation Leverage
The Amicable Appeals Board (Commission de recours amiable, or “CRA”) is not a mere formality before litigation: it is a genuine tool for challenging a reassessment — and for negotiation. Too many employers treat it as a box to tick. That is a mistake: a well-constructed submission often shifts the reassessment.
This article is part of the file URSSAF Audit: The Employer’s Guide. Previous steps: the formal notice (mise en demeure) and the enforcement order (contrainte).
What the CRA Is
The CRA is made up of members of the board of directors of the URSSAF. It constitutes the mandatory prior amicable appeal (Article R.142-1 of the French Social Security Code) before any litigation may be brought. It issues an opinion transmitted to the board of directors, which almost always endorses it.
The Deadline: 2 Months, and the Correct CRA
Refer the matter to the CRA within a 2-month deadline running from notification of the formal notice (mise en demeure) (Article R.142-1 of the French Social Security Code). The date of referral is the date of dispatch: keep proof of it.
Pitfall: failing to refer the matter to the CRA of the correct body (particularly in the case of multiple establishments or of a single collection point (versement en lieu unique, or “VLU”)). DAIRIA tip: always identify the correct CRA in advance, even where the risk appears limited.
Reminder: a simple request for a waiver of surcharges does not amount to referral to the CRA — see the formal notice (mise en demeure).
A File as Complete as a Litigation File
DAIRIA strategy: produce a submission as complete as a litigation file. Hold nothing “in reserve”. Attach a numbered schedule of exhibits and a summary of the arguments to make the file easier to read. The CRA does not re-run the audit: it reviews the regularity and the merits of the reassessment, heading by heading.
Be careful with partial challenges: explicitly contest only what you intend to call into question, without implying that you accept the rest.
The Implied Decision to Reject
The CRA’s silence during the regulatory period amounts to an implied decision to reject, which opens the way to the judicial court (tribunal judiciaire). Point of attention: if you have not yet brought proceedings before the court, a late express decision may be issued; produce it as new evidence and adjust your written submissions accordingly.
Frequently Asked Questions
What is the deadline to refer the matter to the CRA? 2 months from notification of the formal notice (MED) (Article R.142-1 of the French Social Security Code).
What if the CRA does not respond? Implied rejection, which opens the way to the court.
Should the file be carefully prepared? Yes, as thoroughly as a litigation file.
Written and supervised by Guillemette Watine, attorney, former URSSAF litigation inspector, head of the URSSAF practice at DAIRIA Avocats.
Next step → Challenging the Reassessment Before the Judicial Court (Social Division)