Referring a URSSAF Dispute to the Amicable Appeals Board (CRA): 2 Months, a Complete File, and a Negotiation Lever
The Commission de recours amiable (CRA — the amicable appeals board) is not a mere formality before litigation: it is a genuine lever for challenging a reassessment — and for negotiating. 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 Inspections: The Employer’s Guide. Previous steps: the formal notice (mise en demeure) and the enforcement order (contrainte).
What the CRA Is
The CRA is composed 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 contentious action. It issues an opinion transmitted to the board of directors, which endorses it almost systematically.
The Deadline: 2 Months, and the Right CRA
Refer the matter to the CRA within the 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 VLU — versement en lieu unique, i.e. single-point contribution payment). DAIRIA tip: always identify the correct CRA in advance, even where the risk appears limited.
Reminder: a mere request for 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 file as complete as a litigation file. Keep nothing “in reserve.” Attach a schedule of numbered documents and a summary of your arguments to facilitate reading. The CRA does not redo the inspection: it verifies the regularity and the merits of the reassessment, item by item.
Beware of partial challenges: explicitly challenge only what you intend to call into question, without giving the impression that you accept the rest.
The Implicit Decision of Rejection
Silence from the CRA during the statutory period amounts to an implicit decision of rejection, which opens the way to the judicial court (tribunal judiciaire). Point of attention: if you have not yet seized the court, a late explicit decision may arise; produce it as a new document and adapt your pleadings.
Frequently Asked Questions
What is the deadline to refer the matter to the CRA? 2 months from notification of the formal notice (mise en demeure) (Article R.142-1 of the French Social Security Code).
What if the CRA does not respond? Implicit rejection, which opens the way to the court.
Should the file be carefully prepared? Yes, just as carefully 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)