Referring an URSSAF Dispute to the Amicable Appeals Board (CRA): 2 Months, a Complete File, and Leverage to Negotiate
The Amicable Appeals Board (Commission de recours amiable, or “CRA”) is not a mere formality before going to court: it is a genuine avenue for challenging a reassessment — and for negotiating. Too many employers treat it as a box to tick. That is a mistake: a well-built submission often moves the reassessment.
This article is part of the series 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 (France’s social security contributions collection agency). It constitutes the mandatory preliminary amicable appeal (Article R.142-1 of the French Social Security Code) required before any litigation. It issues an opinion transmitted to the board of directors, which endorses it almost systematically.
The Deadline: 2 Months, and the Correct CRA
Refer the matter to the CRA within the two-month deadline running from the 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 the submission is sent: keep proof of it.
Pitfall: failing to refer the matter to the CRA of the correct body (notably in the case of multiple establishments or of consolidated reporting via the VLU — versement en lieu unique, a single-payment arrangement). DAIRIA tip: always identify the correct CRA in advance, even where the risk appears limited.
Reminder: a simple request for a waiver of surcharges (remise de majorations) does not amount to referral to the CRA — see the formal notice.
A File as Complete as a Litigation File
DAIRIA strategy: produce a submission as complete as a litigation file. Do not hold anything “in reserve.” Attach a numbered schedule of exhibits and a summary of the arguments to make it easier to read. The CRA does not redo the audit: it reviews the regularity and the merits of the reassessment, item by item (chef by chef).
Beware of partial challenges: expressly challenge only what you intend to dispute, without implying that you accept the remainder.
The Implied Decision of Rejection
Silence from the CRA during the regulatory period constitutes an implied decision of rejection, which opens the way to the judicial court (tribunal judiciaire). Point to watch: if you have not yet brought proceedings before the court, a late explicit decision may arrive; produce it as a new exhibit and adjust your pleadings accordingly.
Frequently Asked Questions
What is the deadline to refer the matter to the CRA? Two months from the notification of the formal notice (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 — 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)