URSSAF Amicable Appeal (CRA): 2 Months, Then the Civil Court
The Commission de recours amiable (CRA — amicable appeals commission) is not a mere formality before court: it is a genuine tool for challenging — and negotiating — a reassessment. Too many employers treat it as a box to tick. That is a mistake: a well-constructed appeal file often shifts the reassessment.
This article is part of the series URSSAF Inspection: 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. It issues an opinion that is passed on 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 a 2-month period 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 where there are multiple establishments or a VLU — single point of payment scheme). DAIRIA tip: always identify the correct CRA upfront, even where the risk appears limited.
Reminder: a mere 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 an appeal file as complete as a litigation file. Keep nothing “in reserve.” Attach a numbered schedule of exhibits and a summary of your arguments to make reading easier. The CRA does not re-run the inspection: it verifies the regularity and merits of the reassessment, item by item.
Beware of partial challenges: explicitly contest only what you intend to call into question, without implying that you accept the rest.
The Implicit Decision of Rejection
The CRA’s silence during the regulatory period amounts to an implicit decision of rejection, which opens the way to the civil court (tribunal judiciaire). Point of attention: if you have not yet referred the matter to the court, a late explicit decision may still be issued; produce it as a new exhibit and adapt your pleadings accordingly.
Frequently Asked Questions
What is the deadline to refer a 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 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 a Reassessment Before the Civil Court (Social Division)