URSSAF Amicable Appeals Board (CRA): The 2-Month Deadline Before the Judicial Court
The Commission de recours amiable (CRA — amicable appeals board) is not a mere formality before litigation: it is a genuine lever 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 moves the reassessment.
This article is part of the file 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 URSSAF board of directors. 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 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 (in particular where there are multiple establishments or a single reporting point (VLU)). DAIRIA tip: always identify the correct CRA in advance, even where the risk appears limited.
Reminder: a mere request for a waiver of surcharges does not constitute 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. Keep 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 redo the inspection: it checks the regularity and merits of the reassessment, item by item.
Beware of partial challenges: challenge explicitly only what you intend to dispute, without implying that you accept the rest.
The Implied Decision of Rejection
The CRA’s silence throughout the regulatory period amounts to an implied decision of rejection, which opens the way to the judicial court (tribunal judiciaire). Point of attention: if you have not yet referred the matter to the court, a late explicit decision may arise; 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 (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)