URSSAF Amicable Appeal (CRA): The 2-Month Deadline, Then the Judicial Court
The Commission de recours amiable (CRA — amicable appeal board) is not a mere formality before going to 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-built submission often shifts the reassessment.
This article is part of our 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 (the French social security collection agency). It constitutes the mandatory prior amicable appeal (Article R.142-1 of the French Social Security Code) that must be pursued before any litigation. It issues an opinion that is 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 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 entity (notably in the case of multiple establishments or of the single reporting scheme, VLU). DAIRIA tip: always identify the correct CRA upfront, even where the risk appears limited.
Reminder: a simple request for a waiver of surcharges (majorations) does not amount to a referral to the CRA — see the formal notice (mise en demeure).
A Submission 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 your arguments to make the file easy to read. The CRA does not redo the audit: it verifies the lawfulness and merits of the reassessment, item by item.
Beware of partial challenges: explicitly contest only what you intend to challenge, without implying that you accept the rest.
The Implied Decision of Rejection
The CRA’s silence during the statutory period amounts to 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 still be issued; produce it as a new exhibit and adjust 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? Implied 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 Judicial Court (Social Division)